Mello-Roos in Roseville: what it is and how to check a home
Mello-Roos in Roseville is a special tax that some homes pay on top of regular property tax, because their parcels sit inside a Community Facilities District. Whether a home pays it depends on its exact parcel, not on the city as a whole. You can check any address before you make an offer, and this post shows you how: what the tax is under California law, how it differs from ordinary property tax, where to look it up, and what the City of Roseville's own district lists show. The laws described here are as the California Legislature published them in September 2026.
What Mello-Roos is under California law
"Mello-Roos" is the common name for the Mello-Roos Community Facilities Act of 1982, which is in the California Government Code starting at section 53311. The Act lets a local agency, such as a city, form a Community Facilities District, shortened to CFD, and levy a special tax on the parcels inside it. The money can pay for public facilities and for public services the Act lists, such as police and fire protection, and the maintenance of parks, parkways, streets and open space.
A district is formed by a vote. Under the Government Code, the registered voters inside the proposed district vote on the special tax. Where there are too few registered voters living there (a threshold the Act defines), the landowners vote instead, with one vote for each acre or portion of an acre they own. Placer County's Auditor-Controller notes, as of September 2026, that the special tax needs the approval of two-thirds of the qualified voters. When the district is formed, the agency adopts a rate and method of apportionment (the formula that decides how much each parcel pays) and records a continuing lien against the taxable property in the district.
A CFD can also sell bonds to pay for facilities, and the special tax then repays those bonds over time. Placer County's Auditor-Controller describes a Mello-Roos direct charge on its tax bills this way: the charge makes the principal and interest payments on the bonds and stays in effect until the bonds are paid off. The county suggests contacting the agency that levies the charge to learn when the bonds mature.
How it differs from regular property tax
Regular property tax in California is an ad valorem tax, meaning it is based on the property's assessed value. Article XIII A of the California Constitution, added by Proposition 13 on June 6, 1978, limits that ad valorem tax to 1 percent of full cash value, with exceptions for certain voter-approved debt (text as published by the California Legislature, September 2026).
A Mello-Roos special tax is set differently. Each parcel's amount comes from the district's rate and method of apportionment. Government Code section 53321 (text as published by the California Legislature, September 2026) says that for a facilities tax on a parcel used for private residential purposes, the resolution that starts the district's formation (the resolution of intention) must set a maximum special tax as a dollar amount that may rise by no more than 2 percent per year, and must name a final tax year after which that tax is no longer levied. The same section says that changes made to it by Senate Bill 1464 of the 1991-92 legislative session do not apply to districts whose resolution of formation was adopted before January 1, 1993, so an older district may follow different terms. Check the district's resolution of formation and its Notice of Special Tax. A special tax for services can run on a different schedule. The Notice of Special Tax form has a line for a services tax that may be levied until a stated year "or forever, as applicable." Read the notice for each district rather than assuming how long the tax lasts.
There are also similarities. Under Government Code section 53340, the special tax is collected in the same manner as ordinary ad valorem property taxes and is subject to the same penalties and lien priority if it goes unpaid, unless the district's formation documents set another procedure. The City of Roseville's special taxes page says, as of September 2026, that its CFD special taxes are typically collected on the general property tax bill, with payments due on December 10 and April 10.
How to check whether a Roseville home has Mello-Roos
You can find out from three places, and I recommend using all three.
1. The seller's disclosures
California Civil Code section 1102.6b requires the seller of a home subject to a Mello-Roos special tax to make a good-faith effort to get a Notice of Special Tax from each local agency that levies one on the property, and to deliver it to the buyer. The rule covers sales that fall under California's seller disclosure law, applies when the local agency makes the notice available, and lets the seller deliver a notice from a private source instead, which must still show the district, the current tax, the maximum tax, the yearly increase and how long the tax can be levied. The agency's notice follows a form set out in Government Code section 53340.2 (text as published by the California Legislature, September 2026). It states the maximum special tax for the tax year, any allowed yearly increase, the last tax year the facilities tax may be levied and the facilities the tax pays for. The agency's form ends with the buyer's acknowledgment that the buyer may terminate the purchase contract after receiving the notice: within three days if the notice was received in person, or within five days after it was deposited in the mail, by giving written notice of the termination to the owner or agent selling the property. When a subdivider sells a lot or home in a district, Government Code section 53341.5 requires the subdivider to give the buyer the notice, and have the buyer sign it, before the buyer signs the purchase contract. Section 53341.5 (text as published by the California Legislature, September 2026) gives the buyer the same three-day or five-day period to terminate by written notice. Read each notice line by line, and ask your agent which notice you will receive, what deadlines your contract sets and anything the notice leaves blank.
2. The Placer County tax bill
Ask for the home's most recent property tax bill. Placer County's Auditor-Controller says in its Mello-Roos direct charges FAQ that on its tax bills, the last two characters of the tax code description will be "MR" for a Mello-Roos direct charge. You can also look up a parcel's taxes on the county's site with the parcel's Assessor's Parcel Number, or APN. The City of Roseville's special taxes page explains how to find a parcel's APN with the city's Property Information tool.
3. The city's own district lists
The City of Roseville publishes two document libraries: one for its CFD Mello-Roos bond districts and one for its CFD Mello-Roos services districts. The city says the libraries hold documents such as a district boundary map, a hearing report and the resolution of formation, which lists the facilities the district pays for and the rate and method that explains how the tax is calculated. The city names Willdan Financial Services as its district administrator for CFD questions.
One caution: the city's lists show the city's own districts. Other local agencies can levy their own special taxes, which is why Civil Code section 1102.6b speaks of a notice from each local agency. Read every notice the seller provides alongside the tax bill, so you see every special tax on the property.
Mello-Roos districts on the City of Roseville's lists
As of September 2026, the city's bond district library lists districts named for these areas and projects:
- Amoruso Ranch, Creekview and Creekview Phase 5
- Baseline at Sierra Vista, Torrente at Sierra Vista, Villages at Sierra Vista and SVSP Westpark-Federico
- Crocker Ranch, Diamond Creek, Highland Reserve North and HP Campus Oaks
- Fiddyment Ranch, Westbrook and Westpark
- Longmeadow Parkside and The Fountains
- North Central Roseville, North Roseville, Northeast Roseville, Northwest Roseville and Stone Point
- Stoneridge, Stoneridge East and Stoneridge West
- Woodcreek East and Woodcreek West
The services district library, as of September 2026, lists districts including Amoruso Ranch, Creekview, Crocker Ranch, Fiddyment, Highland Reserve North, HP Campus Oaks, Longmeadow, North Roseville, Sierra Vista, Stone Point, Stoneridge, Westbrook, Westpark, Woodcreek East and Woodcreek West, plus a Municipal Services District and an Infill Services District.
Keep two things in mind when you read these lists. First, a name on the list tells you a district exists, not that a particular home is inside it or that the district is still levying a tax. District boundaries follow parcels, so check the boundary map and the tax bill for the address. Second, the bond district list includes entries for refunding bonds and later bond series for some districts, so the documents you need may be spread across several entries.
Finding homes without Mello-Roos in Roseville
The special tax applies only inside a district's boundaries. The Notice of Special Tax tells buyers that the tax is not necessarily imposed on all parcels within the city or county. So a home outside every district pays no Mello-Roos special tax.
That is not the same as a home with no special charges. The same notice form describes the special tax as in addition to the regular property taxes and any other charges and benefit assessments on the parcel. The City of Roseville's special taxes page also lists Landscaping and Lighting Assessment Districts and 1915 special assessment bond districts, listed separately from its Mello-Roos districts. Other local agencies can levy their own special taxes too. A home outside every Mello-Roos district can still carry these other charges, so the full tax bill is the place to see them.
The city describes its Infill area as its historic central core plus the areas that were the focus of the city's growth until the early 1980s. None of the bond districts on the city's list is named for the Infill area or for downtown. That does not settle the question for any one home. Territory can be annexed into a district after the district is formed, and the city's Infill Services District, a services CFD, lists annexation maps, as of September 2026, with titles naming Old Auburn Ranch Spahn Ranch, the Villages at Kit Carson and the 415 East Street Subdivision. Check the parcel, not the age of the neighborhood.
If avoiding Mello-Roos matters to you, tell your agent at the start, and check the tax bill and the Notice of Special Tax on every home you are serious about. Our buyer resources cover the rest of the offer process. For more on Roseville's plan areas, utilities and HOAs, see our Roseville guide.
If you are selling a home in a CFD
Start early on the Notice of Special Tax. Government Code section 53340.2 (text as published by the California Legislature, September 2026) requires the office the levying agency designates to furnish a Notice of Special Tax within five working days of a request, and lets it charge a fee. Have your most recent tax bill ready too. Our seller resources walk through the rest of the disclosure package.
Common questions
Is Mello-Roos forever?
It depends on the district and on what the tax pays for. For a bond-funded charge, Placer County says it stays in effect until the bonds are paid off. For a residential facilities tax under the current rules in Government Code section 53321, the district's resolution of intention must name a final tax year. A services tax can be written to run longer. The Notice of Special Tax states the end year, or says the tax continues, for each district.
Can the Mello-Roos tax go up?
Only as the district's rate and method allows. For a residential facilities tax under the current rules in Government Code section 53321, as the California Legislature published it in September 2026, the maximum special tax may rise by no more than 2 percent per year. Older districts may follow different terms, and the Notice of Special Tax states the increase that applies, if any. The limit is on the maximum. Under section 53340, the agency may levy the tax at the rate in its ordinance or at a lower rate, so a year's levy can be below the maximum. A levy below the maximum can rise toward the maximum in a later year, so compare this year's levy with the maximum on the Notice of Special Tax. Section 53321 (text as published by the California Legislature, September 2026) also caps any increase in a residential parcel's facilities tax caused by other owners' delinquencies at 10 percent above what would otherwise have been levied, and lets the dollar amount change if the home is enlarged or the parcel's size or use changes.
Is Mello-Roos tax deductible?
That is a question for a tax professional. Bring them the tax bill and the district's notice.
Bottom line
Mello-Roos is a parcel-by-parcel question in Roseville. Read the seller's Notice of Special Tax, check the Placer County tax bill (the county says a Mello-Roos direct charge has a tax code description ending in "MR"), and compare the address to the city's district boundary maps. Do all three before you remove your contingencies, and ask about every charge on the bill you do not recognize.