Community Facilities Districts CFDs
Community Facilities Districts (CFDs) are one of the crucial components for generating enough funding to ensure a fiscally sound budget for school facility construction and maintenance. Sometimes referred to as Mello-Roos taxes, these CFD’s are always established by property owners as part of the public process for forming CFDs. CFDs are the funding mechanism the District has historically relied on to help build new student classrooms and facilities as a result of the impact of growth.
The money generated through the mitigation program is critically required by the District for new facility construction, adding capacity, and replacing interim solutions at existing sites. Without participation in the District School Facilities Mitigation Program, the District would be unable to provide adequate facilities to house the students generated by new construction activity. A residential development proposal interested in gaining District support shall participate in this Program.
CFD 1 (Weston Ranch)
- CFD No. 1 Tax Rate Average 2022-23 = $547.68
- For more information: Weston Ranch History of Funding - English | Spanish
CFD No. 2-6
We are awaiting information from our financial consultant.
- Why are some properties bought 40+ years ago subject to Mello Roos?
- What will MUSD use the funds for if all of our schools have been built and the proposed debt for building were paid off?
- Will the CFD-1 be used for anything other than upgrades for our schools?
- Were WR CFD-1 funds used to pay for the 2018 rebuilt Stadium at WRHS?
- Wasn't WR CFD-1 paid off in 2019 but supplementals were added and extended it to 2033?
- What are the advantages and disadvantage of borrowing money from COP?
- If I bought my home in 1990, why do I have to pay until 2033? Why do homebuyers who bought in new subdivisions in 2020-2022 and only have to pay untill 2033?
- When new developments are annexed in are fees reassessed? Traditional vs. Annexed?
- What was Proposition 218?
- What is an Annexing CFD?
- What is a Verification Analysis?
- What has been your experience with new developments & developers paying their fair share of school facilities to meet the needs of present & future students?
- Have COP been used on other CFDs?
- Do we pay COP on other Mello-Roos?
- Could the City and School District enter into CFD together to support city needs as well as the School District’s needs?
CFD Annual Reports
Community Facilities District No. 1989-1 (1990) (“CFD No. 1”) was formed to fund school facilities to support the Weston Ranch community. When CFD No. 1 was formed, the Mello-Roos Act did not require that a final termination date be set. Alternatively, during the formation of CFD No. 1 a description of facilities that could be funded (“Authorized Facilities”) was set.
The Special tax structure only allows for the ongoing levy of the special tax to the extent it is needed to either construct Authorized Facilities or repay debt incurred for such purpose. In 2016, the Board of Education determined that all the Authorized Facilities had been funded and as a result the termination date of CFD No. 1 was set as the year the final debt is repaid. Currently the last debt payment will be made on September 15, 2033.