Mello-Roos (CFD)
Also: CFD · Community Facilities District
Mello-Roos is a special property tax levied within a Community Facilities District (CFD) to fund local infrastructure like schools and roads. It is common in newer Sacramento-region master-planned tracts — Folsom Ranch, parts of Elk Grove, Roseville, and Lincoln — and pushes the effective property-tax rate above the standard ~1–1.25%.
Mello-Roos matters for ADU ROI because it raises the annual holding cost on the added value. Older, established neighborhoods generally have no CFD overlay. For a Sacramento-region owner deciding where an ADU pencils out, the contrast is concrete: a 1970s lot in central Sacramento or Carmichael usually carries only the standard ~1–1.25% rate, while a newer Folsom Ranch, Roseville, or Lincoln parcel layers a CFD assessment on top of the reassessed ADU value. Because an ADU only triggers a blended reassessment on the new construction — not the whole property — confirming whether a tract sits inside a CFD before building tells you the real annual carrying cost.
Go deeper:Does an ADU increase property tax?
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