General Information

The CFD was formed to finance five elementary schools, two middle schools, one high school and a 100 acre community park. To date, a number of major facilities have been completed or are in progress. Jack London Elementary, Black Diamond Middle School and Deer Valley High School have all been opened. Mno Grant Elementary School opened in the summer of 1998. The water park portion of Prewett Family Park opened in 1996. Diablo Vista Elementary School opened in the summer of 2000. Dallas Ranch Middle School opened in September 2003. Lone Tree Elementary School opened in July 2003 and Carmen Dragon Elementary School opened in September 2004

Who, or what, is Mello Roos?

Henry Mello and Mike Roos were the legislators who originally sponsored the Mello Roos Community Facilities Act of 1982. This is found under the California Government Code, Section 53311 and following. This act allows for the financing of public facilities and services.

Why was the CFD formed?

Since Proposition 13 was enacted in 1978, funding sources for building school facilities have been dwindling. concurrently, the premise that new development should pay its way has been advanced. Additionally, the Antioch Unified School District and the City of Antioch realized that the State would not be a reliable source of funds to meet the growth needs of the community. Therefore, the Community Facilities District was formed to provide a needed local funding source. However, every effort has been made, and will continue to be made to apply for State funding, when available, to reduce the amounts of bonds ultimately issued by the CFD.

What is a Special Tax?

The Community Facilities Act provides that a parcel within a CFD is subject to a Special Tax according to the Special Tax Formula. A Special Tax is not an "assessment." Additionally, there is not a specific dollar lien attached to a parcel, as with an assessment district.

How is this Special Tax calculated? Can it go up?

The Special Tax is calculated based on the "livable" square footage of the home, excluding the garage, rounded up to the next highest increment of 100. The rate for fiscal 2006-07 will be approximately $0.61 per square foot for homes in the City of Antioch and $0.48 for Oakley homes. The Special Tax rate will not increase beyond the rate currently in effect.

How do I get out of the Special Tax, or reduce it?

It is not possible to remove a parcel from a CFD. However, due to requests from the community, an election was held and as a result a mechanism has been added to allow a property owner the option to fully pre-pay this Special Tax. The amount for a home will vary depending on house size and when the payoff is made. A homeowner may get a payoff quote from Willdan Financial Services (see "For Further Information" section below). The cost of the final calculation for the payoff must be made up front to Willdan Financial Services. Once the calculation is made, the homeowner can pay the amount and the Special Tax lien will be cancelled. Any tax refunds due will be returned to the homeowner.

Who pays this Special Tax?

Most new homes built in Antioch after 1988 are in the CFD. The majority of homes are in the new areas of Southeast Antioch, but also included are other new areas of Antioch as well as parts of Oakley which are within the Antioch Unified School District boundaries.

How do I pay this tax?

The Special Tax is included in your regular County property tax bill which you pay directly, or is paid as part of your monthly mortgage through the "impound account". (The only exception to this is when the house is new and a partial year billing may be sent directly from the AAPFFA. In the vast majority of cases this only affects homebuilders and developers.)

Is the Special Tax deductible for income tax purposes?

The IRS has not issued a clear position on this issue. The general consensus is that at least the interest portion of the Special Tax is deductible (25% of the Special Tax for Fiscal Year 2009/10). The entire Special Tax may or may not be deductible. Consult with your tax preparer.

What happens if I don’t pay?

Due to the bond obligations, the AAPFFA must pursue payment and potentially foreclose on the property. The common five-year grace period with regular property taxes is not applicable to a Special Tax.

Can this Special Tax be somehow increased, or can the moneys raised be used for something else?

No increases to the stated tax rate or the changes regarding the use of funds can occur without a 2/3 vote of the residents within the CFD.

How does the CFD affect the school attendance boundaries?

School attendance boundaries are set by the Antioch Unified School District and are based upon geography and the number of students residing in the various areas, as always. The CFD is used for financing of school facilities only, not boundary setting. It is important to note here that the funds raised via this CFD are used to increase the overall capacity of the local school and park system and not used for exclusive benefit of only certain areas.

Who regulates the CFD?

The AAPFFA Board governs the proceedings for the CFD. This Board is made up of two School Board members, two City Council members and three members of the community appointed by the other four board members. These at-large members are one way of helping ensure that the Community’s voice is heard on the AAPFFA Governing Board.

Is this the only CFD in Antioch?

No. There are actually three CFDs in Antioch (1989-1, 1994-1 & 2004-1). CFD 1994-1 was formed after CFD 1989-1 was closed to further annexations. Future homes and subdivisions that are not already annexed to CFD 1989-1 may annex to CFD 1994-1. While there are similarities between the CFDs, there are also differences. Questions regarding CFD 1994-1 should be directed to the Antioch Unified School District.

How long will I have to pay the Special Tax?

The Mello Roos Special Tax is used to pay principal and interest on construction bonds that have been sold. These bonds mature at different times, from the current year all the way out to the year 2025. However, due to matching construction funds received from the State and also by maintaining the Special Tax at the current rate, the Agency has been retiring some of the bonds ahead of their maturity schedule. Based on current estimates, 2016 will be the last year the Special Tax will be levied. The estimated date may change due to market conditions which could affect Special Tax collections as well as the ability to build new homes within the District.