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1915 Act Disclosure Reports
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Mello-Roos Formation •
1. Need
Either a) A developer wants to build a housing or business development and needs public funding to put in roads, utilities, and other facilities, or b) An existing community needs new services to be provided or facilities to be built.
  2. Petition
A written request must be made by two members of the authorizing legislature, or a petition must be signed by 50% of voters or by landowners who own 50% of property. The legislature then adopts a resolution of intention to form a special district.
  3. Hearing
A hearing is held by the legislature to accept written protests by landowners and voters in the area. If 50% of the registered voters or owners of 50% of the area's land submit written protests, the proceedings are either stopped altogether, or modified to conform to the demands of the protests.
4. Vote
After 90 days have passed, but before 180 days, the proposed levy is submitted to the area's registered voters. A 2/3 majority vote is required to pass the special tax. If there is not a 2/3 majority, the legislature may not pursue the formation of a Community Facilities District for at least one year.
  5. Bonds Issued
Once the lien on the properties in the district has been recorded, the district may begin to sell municipal bonds. This raises the money necessary to pay for the proposed facilities. If the district was formed to provide only services, bonds will not be issued.
  6. Calculation
Each year the district calculates the special tax for each parcel, basing the calculations on the Rate and Method of Apportionment (RMA). The district submits the tax charges to the County, who adds them to your annual Property Tax Bill.