Mello-Roos is a special tax levied on properties inside a Community Facilities District (CFD) to fund public infrastructure and services, and it appears on your property tax bill in addition to the base property tax. In Brentwood, CA, the city has operated four Community Facilities Districts under the Mello-Roos Community Facilities Act of 1982 since 2002, and CFD charges most commonly affect newer developments. This guide explains what Mello-Roos is, how to find out whether a specific Brentwood home carries it, and what buyers should verify before writing an offer.

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What is Mello-Roos, and why does it exist?

Mello-Roos takes its name from the Mello-Roos Community Facilities Act of 1982, authored by State Senator Henry Mello and Assemblyman Mike Roos. It exists because of Proposition 13. When California voters passed Prop 13 in 1978, it capped property taxes at one percent of assessed value and limited annual increases, which protected homeowners but left local governments with far less revenue to build roads, schools, parks, and utilities in fast-growing areas.

The Legislature's answer was to let cities, counties, school districts, and other agencies form a Community Facilities District and levy a special tax on the properties that benefit directly from new infrastructure. Those special taxes can fund the work directly, or they can secure bonds that are repaid over time.

How Mello-Roos works in Brentwood

The City of Brentwood has had four Community Facilities Districts under the Mello-Roos Act since 2002. According to the city, the CFDs were formed to provide an annual revenue stream from new development to fund the purchase, construction, and expansion of authorized public facilities, along with the operation and maintenance of authorized improvements and services.

That "new development" framing matters for buyers. In Contra Costa County generally, CFD charges show up most often in newer subdivisions, which is why Mello-Roos comes up so frequently in conversations about Brentwood new construction. An older home in an established Brentwood neighborhood may carry no CFD charge at all, while a home a few miles away in a newer development does.

How the special tax is calculated

Here is the part that surprises buyers coming from other states: a Mello-Roos special tax is not based on your home's value. Because it is a special tax rather than an ad valorem property tax, Prop 13's value-based rules do not apply to it.

Instead, each district uses a formula spelled out in a legal document called the Rate and Method of Apportionment. Common formulas key off the square footage of the home, the lot size, or the property's use. The formula is fixed when the district is formed and includes a maximum special tax amount. Two homes on the same street can pay different Mello-Roos amounts if their square footage differs.

How long does Mello-Roos last?

When the special tax secures bonds, it generally runs until the bond debt is repaid, subject to a statutory maximum term. Some districts also continue collecting a charge to fund ongoing services and maintenance even after the original construction debt is retired.

This is why "how long is it in effect" is a question worth asking on any specific property rather than assuming. The answer lives in that district's formation documents, and it varies. Before you write an offer, find out the remaining term and whether the district has any annual escalator built into the formula.

How to find out whether a Brentwood home has Mello-Roos

You do not have to guess. The charge appears as a separate line item on the property tax bill, listed apart from the base one percent tax.

Check the property tax bill

Locate the property's Assessor's Parcel Number, then pull the current secured property tax bill through the Contra Costa County Assessor's parcel search. Scan the special assessments for any line labeled CFD, Community Facilities District, Special Tax, or a district name and number. That is your Mello-Roos charge.

Ask for the disclosures

California requires sellers to disclose Mello-Roos. On new construction, the builder's Public Report (often called the white paper) discloses indebtedness that is a lien on the subdivision. On a resale, the special tax should be disclosed to you as a buyer, and I make sure we obtain it.

Go to the source

For the district's specifics, including the Rate and Method of Apportionment, the bond payoff timeline, and any escalators, contact the county tax collector or the CFD administrator. The City of Brentwood also publishes annual CFD reports covering special tax rates within each district and how those taxes are used.

What Mello-Roos means for your monthly payment

Mello-Roos is not a minor rounding error in your housing budget. Because it is added on top of the base property tax, it raises your effective tax rate and, if you escrow taxes with your lender, your monthly payment.

The right move is to build it into your numbers from the start rather than discovering it after you are in contract. When we look at homes together, I ask for the full property tax breakdown, including any special assessments, and factor it into a net sheet so you are comparing homes on true monthly cost rather than list price alone. Amounts are specific to each district and each property, so I pull current figures for the exact home you are considering. Call me at 925-250-9611 and I will run them.

Is Mello-Roos a reason to avoid a home?

Not by itself. The special tax funds the roads, parks, schools, and infrastructure that make newer communities function, and those amenities are part of what draws buyers to them. A home with Mello-Roos is not a worse buy than one without; it is a different set of tradeoffs to price in.

What matters is knowing the number, knowing how long it runs, and deciding with your eyes open. If you are weighing a new build against an older home, my guide to new construction homes in Brentwood covers the broader comparison, and my step-by-step guide to buying new construction walks through where in the process to raise these questions.

Frequently asked questions

What is Mello-Roos in Brentwood, CA?

Mello-Roos is a special tax levied on properties within a Community Facilities District to fund public infrastructure and services. The City of Brentwood has operated four CFDs under the Mello-Roos Community Facilities Act of 1982 since 2002, formed to fund public facilities and services tied to new development.

Do all Brentwood homes have Mello-Roos?

No. CFD charges most commonly affect newer developments. Many established Brentwood neighborhoods carry no Mello-Roos charge. You need to check the specific property rather than assume based on the city.

Is Mello-Roos based on my home's value?

No. Because it is a special tax rather than an ad valorem property tax, it cannot be based on assessed value. Each district uses a formula in its Rate and Method of Apportionment, commonly keyed to square footage, lot size, or property use, with a defined maximum special tax.

How long does Mello-Roos last?

When the tax secures bonds, it generally runs until the debt is repaid, subject to a statutory maximum term. Some districts continue a charge for ongoing services after the construction debt is retired. Check the specific district's documents for the remaining term.

How do I find out if a house has Mello-Roos?

Look at the property tax bill. Find the Assessor's Parcel Number, pull the secured tax bill through the Contra Costa County Assessor's parcel search, and look for line items labeled CFD, Community Facilities District, or Special Tax, listed separately from the base one percent tax.

Is Mello-Roos tax deductible?

Generally, only ad valorem property taxes (those based on assessed value) are deductible, and Mello-Roos is not ad valorem. There is conflicting guidance on this, so ask your tax professional about your specific situation rather than assuming.

Should I avoid buying a home with Mello-Roos?

Not necessarily. The special tax funds infrastructure and amenities that newer communities depend on. What matters is knowing the amount, the remaining term, and building it into your monthly budget before you write an offer.

Have questions about Mello-Roos on a specific Brentwood home? I am Jaz Chand with Homes With Accent, and I help buyers across Brentwood and the East Bay understand the true cost of a property before they commit. This article is general information, not tax or legal advice; confirm details for any specific property with the county and your tax professional. Call or text me at 925-250-9611 and I will pull the tax breakdown on the home you are considering.