Poway Unified School District’s Property Tax Information

Tax Bill Name:

Fund Name:
Community Facilities District No. 8, Impv Area A
Documents on File: 1


TaxType: Mello-Roos Community Facilities District

Community Facilities District No. 8, Improvement Area A was established pursuant to the Mello-Roos Community Facilities Act of 1982. Qualified electors authorized the district in 1998 with the issuance of up to $80,000,000.00 in bonded indebtedness to pay for certain facilities and/or services that benefit the district. A special tax is levied on properties in the district to pay the cost of facilities and/or services as well as administrative expenses.

The authorized facilities which are being paid for by the special taxes, and by the money received from the sales of bonds which are being repaid by the special taxes are: acquisition and construction of elementary, middle, and high school facilities along with central administrative/support facilities and interim student housing of benefit to the property within its boundaries.

The special taxes may be used to pay for costs of the following services: None


Each fiscal year, the School District calculates the special tax to be levied against taxable property within IA A of CFD No. 8 based on the provisions of the Rate and Method of Apportionment adopted during the formation of IA A of CFD No. 8. The Rate and Method of Apportionment defines two (2) categories of taxable property, "Developed Property", and "Undeveloped Property". Developed Property is in turn divided into two (2) separate rate classifications, which vary with land use (e.g. Residential Property and Commercial/Industrial Property). Additionally, Residential Property is divided into three (3) separate rate classifications that vary with unit type (e.g. Detached Unit/Attached Unit, Affordable Unit, or a Senior Citizen Unit).

The maximum special tax for New Developed Property increases, until the Escalation Termination Date, by the greater of 2% or the percentage generated from the following equation: 4.00% X 17.54% + Index X 82.46% where the Index is the annual percentage change in the Marshall & Swift Western Region Class D Wood Frame Index. The maximum special tax for Existing Developed Property and Undeveloped Property in the district increases two percent (2%) each fiscal year, while the actual annual special tax may vary with the needs of the district provided that the amount does not exceed the maximum special tax..

How Long:
The special tax shall be levied for a period of twenty-five (25) fiscal years after the Escalation Termination date, but in any case not after fiscal year 2037-38.