Help Guide

Mello Roos (CFD)

The Community Facilities District (CFD) Act of 1982, also known as the Mello-Roos Act, was enacted by the Legislature in response to the passage of Proposition 13 to provide a flexible funding mechanism to local governments. Bonds issued pursuant to the Act can be used to finance construction as well as to acquire capital facilities. Under current law, new bonds must be approved by a vote in an election by the property owners in the assessment district. The Bonds are secured by special taxes levied on property owners and billed on the property tax bills. The County is working to make this information more transparent to taxpayers.

Assessor's Parcel Number (APN)

An APN is the number that is assigned to each parcel and an assessor parcel map reflects the legal boundaries and dimensions of each parcel, and serve as the basis for land value assessments. The Assessor Department establishes and maintains APNs and related maps for assessment purposes that delineate every parcel of land in Orange County.

Homeowner’s Exemption

If a taxpayer owns and occupies their principal place of residence on January 1, they may apply for a Homeowners' Exemption that will exempt $7,000 of their home's assessed value from taxation.