Community Facilities and Assessment Districts (Mello-Roos)
The City of Lancaster uses Community Facilities Districts (CFD) and Assessment Districts (AD), which are commonly referred to as Mello-Roos Districts to finance local public facilities and infrastructure. Property owners in a Lancaster Mello-Roos district are taxed annually for their share of the debt service on any bonds that the CFD or AD has issued.
The City currently has one CFD and one AD which are administered by the City. The City’s AD 93-3 and CFD 91-2 were formed to finance public infrastructure such as roads, traffic signals, and water and sewer facilities through the issuance of bonds. Special taxes levied in these CFDs and ADs are used to pay the debt service on the bonds.