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California · Civil Code §1102.6bCalifornia Mello-Roos disclosure: the Notice of Special Tax on a resale

When a California home is subject to a Mello-Roos special tax, a 1915 Improvement Bond Act assessment or a contractual assessment such as PACE, the seller must make a good-faith effort to obtain the disclosure notice from each local agency that levies it and deliver it to the buyer (Civil Code §1102.6b). The agency must furnish a Notice of Special Tax within five working days of a request and may charge up to $15 (Gov. Code §53340.2). A notice from a private provider may be used if it shows the required details.

The rules

  1. When it applies (§1102.6b(a))

    A resale subject to the TDS article where the property carries a continuing Mello-Roos special tax lien, a 1915 Act installment assessment or a contractual assessment, and no developer notice under Gov. Code §53341.5 is required.

  2. Seller's duty (§1102.6b(b))

    Make a good-faith effort to obtain the notice from each levying agency and deliver it to the buyer, as long as the agency makes it available.

  3. Agency notice (Gov. Code §53340.2)

    The designated office furnishes a Notice of Special Tax within five working days of a request, for a fee of no more than $15.

  4. Private notice (§1102.6b(d))

    Must name the Mello-Roos entity, the current annual tax, the maximum tax, the yearly increase, the last year it may be levied and a contact phone number if available.

Good to know

  • New subdivision sales are different: the subdivider must furnish and have the buyer sign a Notice of Special Tax before the contract (Gov. Code §53341.5).
  • For PACE and similar contractual assessments, a substantially equivalent notice – such as the latest property tax bill or an itemization of current assessments – may be used (§1102.6b(c)).
  • The notice is a disclosure under the same article as the TDS, so if it is delivered after the offer is accepted the buyer has 3 days after personal delivery or 5 days after mail or electronic delivery to terminate (§1102.3).

What the TC tracks

  • Special taxes and assessments on the preliminary title report or tax bill.
  • Notice requested from each agency, or a private report ordered.
  • Notice delivered with the seller disclosures and signed by the buyer.
  • Any PACE lien payoff or assumption discussed with the lender.

Questions about the California Mello-Roos disclosure

Does a California seller have to disclose Mello-Roos taxes?

Yes. The seller must make a good-faith effort to obtain the Notice of Special Tax from each levying agency and deliver it to the buyer (Civil Code §1102.6b).

How fast does the agency provide the Notice of Special Tax?

Within five working days of receiving a request, for a fee of no more than $15 (Gov. Code §53340.2(b)).

Can a natural hazard or tax report company provide the Mello-Roos notice?

Yes, a private notice may be used if it includes the entity, current and maximum annual tax, yearly increase, last levy year and a contact number (§1102.6b(d)).

Does the Mello-Roos disclosure cover PACE loans?

It covers contractual assessment programs under Streets and Highways Code chapter 29, which include PACE-type assessments.

What if the Mello-Roos notice arrives after the offer is accepted?

The buyer may terminate within 3 days after personal delivery or 5 days after mail or electronic delivery (§1102.3).

Related guides

Track the special tax notice request, delivery and buyer signature as tasks with owners and due dates in ClosingCode, next to the TDS and NHD.

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Source: California Civil Code §§1102.3, 1102.6b; Government Code §§53340.2, 53341.5 (leginfo.legislature.ca.gov, read October 24, 2026).

General information, not legal advice. ClosingCode is software; it is not a law firm or brokerage.