Are the assessments governed by Proposition 13’s tax limits?

No. Local governments are severely restricted from financing public capital facilities and services by increasing real property taxes. The Mello-Roos Community Facility Act of 1982 provides local government with an alternative financing tool. Proposition 13 limits are on the value of the real
property, while Mello-Roos taxes are equally applied to all properties.

 If you have any questions, please get in touch with me; I’m always happy to speak with you.