Many new San Diego County communities pay for their streets, parks and water lines through a Mello-Roos district, and its special tax becomes part of every owner’s bill. Here is what the builder must hand you before you sign, the questions worth asking, and the communities we could match to a district from an official record. Checked October 31, 2026.
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Take the Home Strategy QuizThe notice you sign before you buy
Under Government Code section 53341.5, a builder selling new homes in a Mello-Roos district may not sell until you have received and signed a “NOTICE OF SPECIAL TAX”. The notice shows:
- the most the facilities tax can be for the home;
- any yearly increase in that tax;
- the last tax year it may be levied (the form reads, in part, “The special tax will be levied each year until all of the authorized facilities are built and all special tax bonds are repaid, but in any case not after the ____-__ tax year.”);
- any services tax, which the form lets the agency show as running to a set year or forever, as applicable;
- the facilities the district is authorized to build.
Questions to ask the builder
- Which districts, by CFD number, cover this lot, and who administers them?
- What is the maximum special tax for this home in the first year, and how much can it rise each year?
- What is the last tax year for the facilities tax, and is there a services tax with no end year?
- Can the tax be prepaid, and how is a prepayment quote figured?
- Has the district sold bonds yet, or are more bond sales planned?
- Will any part of the special tax be prepaid for you at closing?
Chula Vista’s 2% policy
Chula Vista sets a ceiling on the overall effective tax rate of a newly built home: 2% of its sales price. When the projected rate for a completed home would top that, the builder is required to prepay enough of the special tax at the sale to bring the rate back down, and the City’s own maintenance and services taxes don’t count toward the 2% (2021 Millenia Official Statement). Ask the builder how that applies to the home you are pricing.