Taxation
Special Assessment / Mello-Roos
A concise definition for the California Real Estate Exam study guide.
Definition
Special assessments fund specific improvements or services benefiting a district. Mello-Roos Community Facilities Act allows districts to levy special taxes for public improvements.
Why it matters on the California real estate exam
Know the definition, recognize how the term appears in a fact pattern, and compare it with related concepts before choosing an answer.
Study this topic in context
Read the related chapter for the surrounding concepts, examples, and exam tips.
Chapter 14: Taxation, Licensing & DRE Regulation →