Poway Unified School District’s Property Tax Information

Tax Bill Name:

Fund Name:
Community Facilities District No. 11, Impv Area B
Documents on File: 48


TaxType: Mello-Roos Community Facilities District

Community Facilities District No. 11, Improvement Area B was established pursuant to the Mello-Roos Community Facilities Act of 1982. Qualified electors authorized the district in 2004 along with the issuance of up to $10,900,000.00 in bonded indebtedness. Bonds were issued to pay for certain public facilities and/or services that benefit the district. A special tax is levied on properties in the district to pay the interest and principal on the bonds as well as administrative expenses.

Proceeds from the sale of Bonds and the special taxes collected will be used to finance acquisiton and construction of certain City Facilities, including, road, signals, water, sewer, park and other public improvements.



Each parcel is assigned a maximum special tax, which is typically based on development status, property use, and/or size of improvements. The actual annual special tax is based on the interest and principal due on the bonds for the current fiscal year, services costs, if any, and administrative expenses. However, the actual annual special tax cannot exceed the applicable maximum special tax.

Each July 1, commencing July 1, 2011, the Assigned Annual Special Tax for each Assessor’s Parcel of Developed Property shall be increased by two percent (2.00%) of the amount in effect in the prior Fiscal Year. .

How Long:
The Annual Special Tax shall be levied for a term of thirty-four (34) Fiscal Years after the issuance of Non-School Bonds by Improvement Area F of CFD No. 10, but in no event shall the Annual Special Tax be levied later than Fiscal Year 2050/2051.