Public Finance and Bond Program

The County uses various means to help fund public improvements such as roads, parks, open spaces, utilities, and transportation that help make Contra Costa County a livable community. Following is a description of some of the methods the county uses to provide these facilities to you.

  1. Mello-Roos Special Tax Bonds
  2. Current Disclosures
  3. Public Works Assessment District
  4. Related Links
  5. Park Imapct and Park Dedication
  6. Contact Us

Mello-Roos Special Tax Bonds

What is it?

Mello-Roos special Tax Bonds are a means of financing public improvements secured by a special tax levied on land in a specific geographic area that will benefit from the improvements. For more detailed information on the program, please refer to the County Debt Policy.

What can the money be used for?

Mello-Roos Special Taxes can be used for a variety of projects to improve the public facilities, including, but not limited to: parks, recreation and open space facilities, elementary and secondary school, libraries, child care facilities, undergrounding utilities, seismic safety standards, police protection services, criminal justice services, operation and maintenance of museums and cultural facilities, clean-up of hazardous substances.

How does it affect me?

If your property is in a Communities Facilities District (CFD), you will be taxed an additional Mello-Roos Special Tax along with your general property taxes. Mello-Roos Special Tax Bonds do not need to be based upon the benefit a parcel received from the public facility, however the special tax must not be an ad valorem tax. Mello-Roos bonds can only be issues with a two-thirds voter approval of registered voters and are not a personal debt of the property owner.

Who can issue Mello-Roos Special Tax Bonds?

Cities, counties, special districts, school districts, and other entities authorized under state law.