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Transfer of Property, 8% of the examination

Mello-Roos

A special tax levied in a Community Facilities District to fund infrastructure, sitting on top of the Proposition 13 base rate.

Because it is a special tax rather than an ad valorem tax, it is separate from Proposition 13's 1% base levy and it can add substantially to a bill in a newer development. A seller must make a good-faith effort to obtain and deliver a notice of the special tax to a prospective buyer.

See also

Proposition 13California's system generally limiting the base property-tax levy to 1% and annual growth in factored base-year value to the applicable inflation factor, capped at 2%.

Primary sources

Use these authorities when a course summary, forum answer, or older flashcard conflicts with the current California rule.

Where this is tested

Transfer of PropertyAll seven official DRE transfer topics in one California-specific guide, from title insurance and deeds to taxes, probate, recording, and vesting.8%Practice Transfer of Property24 questions on this area, every option explained.Practice

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