Mello-Roos Community Facilities Act

The Mello-Roos Community Facilities Act, enacted in 1982 in California, allows local governments to create special tax districts to fund public infrastructure and services, such as schools, parks, roads, and emergency services. When a community desires new facilities but lacks sufficient funding, they can form a Mello-Roos district, where property owners agree to pay additional taxes. These taxes are used to finance bonds that provide upfront capital for development projects, benefiting the community while spreading the cost among property owners over time. This approach helps facilitate growth and improve local amenities without solely relying on state or federal funding.