Mello-Roos is a form of financing that can be used by cities, counties, and special districts (such as school disricts). Mello-Roos Community Facilities Districts (CFDs) raise money through special taxes that must be approved by 2/3rds of the voters within the district. A CFD is formed to finance major improvements and services within the district which might include:
- Ambulance Services
- Police and Fire Protection Services
The taxes are secured by a continuing lien and are levied annually against property within the district.