Property tax · FY 2026-27 rates
Mello-Roos in San Marcos: what it costs
Written by Sofia Azizi, CA DRE# 02108624 · Updated 2026-09-09
San Marcos stacks its Mello-Roos in layers by build era: the city’s latest parcel-tax filing, for FY 2024-25, puts the citywide CFD 98-02 at $318.06 a home, the era districts at $198.78 to $436.97 and the neighborhood zone levies at $100.25 to $1,078.94, while San Marcos Unified’s FY 2026-27 maximums run $846.98 to $2,318.80 by home size in Rancho Tesoro, $1,075.74 to $1,794.38 in Discovery Village and $720.38 to $2,674.36 in North City. The maintenance layers never end; the bond districts do, on dates from 2027 to 2046.
How much is Mello-Roos in San Marcos?
San Marcos charges by layer, so the answer is a sum: every home built since 1998 pays the citywide CFD 98-02 ($318.06 in the city’s FY 2024-25 filing), an era district on top ($382.54 in CFD 98-01 for San Elijo Hills and 1998–2001 tracts, $198.78 in its Improvement Area 1 for 2001 onward, $245.59 in CFD 91-02 for 1991–98 homes, $436.97 in CFD 2011-01 for 2011 onward), a neighborhood zone levy ($1,078.94 in Rancho Tesoro, $773.90 in Twin Oaks Valley Ranch, $689.05 in North City, $588.47 in Discovery Village, $160.99 in San Elijo Hills) and, in most newer tracts, a San Marcos Unified line — $1,087.80 for a 2,501–2,700 sq ft Rancho Tesoro home in FY 2026-27 — so a 2,600 sq ft Rancho Tesoro home carries about $2,684 before the fire district’s CFD 2001-01, whose rate is not published.
San Elijo Hills is the exception that taxes by square foot: CFD 99-01’s improvement areas carry fixed maximums of $0.57 to $1.21 per square foot of home — $0.84 in Cambria and Saverne, $0.82 in Crestview, $1.13 in Area I2 — so a 2,500 sq ft Cambria home pays up to $2,100 there plus the $318.06, $382.54 and $160.99 layers, and no school-district line at all. University Commons and Old Creek Ranch pay CFD 2002-01 at $1,533.31 for a detached home on a 5,250–5,750 sq ft lot ($1,349.59 on a smaller lot, $974.53 attached) plus a $347.09 zone levy; Santa Fe Hills pays CFD 88-1 at $1,563.24 or $1,766.78 by planning area plus $375.
The school district’s schedules are maximums fixed per district and rising 2 percent a year: Rancho Tesoro’s CFD 7 runs $846.98 under 2,301 sq ft to $2,318.80 over 3,500 (its CFD 8 townhomes $209.70 to $1,320.80); Discovery Village’s CFD 12 $1,075.74 to $1,794.38; North City’s CFD 17 $720.38 to $2,674.36; Rancho Dorado’s CFD 4 Zone A levied $1,426.10 to $1,762.76 in FY 2023-24 against a $4,850.10 maximum; and the newest Lennar and KB tracts pay CFDs 14 to 20 at $478.82 to $1,986.90. The county’s parcel search returns every line for an address; KeyAnalytics answers for the school district at (877) 575-0265 and the city’s CFD administrator at (760) 744-1050.
When does San Marcos Mello-Roos end?
San Marcos’s maintenance layers never end — the citywide CFD 98-02 and its zone levies, CFD 91-02 and the services half of CFD 98-01 are re-levied every year with a consumer-price or 2 percent escalator — while the bond districts have dates: San Elijo Hills’ CFD 99-01 improvement areas sunset between June 30, 2033 and 2046, University Commons’ CFD 2002-01 sunsets June 30, 2045 with bonds maturing September 1, 2035, Santa Fe Hills’ CFD 88-1 makes its last facilities levy in FY 2026-27 as its bonds mature September 1, 2027, and Twin Oaks Valley Ranch’s CFD 91-01 has already ended.
Balances on June 30, 2025: CFD 2002-01 had $7,985,000 of its 2021 refunding outstanding; CFD 88-1 Improvement Area 2 $3,140,000 and Area 3 $567,000; San Elijo Hills’ largest areas $3,500,000 (I1), $3,400,000 (I2), $2,400,000 (D2U), $2,350,000 (J), $2,100,000 (D2L) and $1,900,000 (H3), the rest $1,600,000 or less after twelve areas were refunded in 2024. The school district’s districts may be levied up to 35 fiscal years after a home’s permit and up to five years past their bonds; CFD 7’s 2019 bonds had $6,740,000 outstanding and CFD 8’s 2021 bonds $3,055,000, with maturities not stated in the posted reports. CFD 98-01’s facilities portion runs through FY 2047-48.
Which San Marcos homes pay which Mello-Roos?
San Marcos’s districts follow the master plans: San Elijo Hills pays CFD 99-01 by improvement area plus the citywide, 98-01 and F-9 layers; Rancho Tesoro pays zone F-55, the citywide and 2001-plus layers, CFD 2011-01 and San Marcos Unified’s CFD 7 or 8; Discovery Village pays F-57 and school CFD 12; University Commons and Old Creek Ranch pay CFD 2002-01 and F-23; North City pays F-54, CFD 2011-01 and school CFD 17; Santa Fe Hills pays CFD 88-1 and its zone levy, with the new Paloma townhomes in school CFD 20; Rancho Dorado and Meadowlark pay F-11 and school CFD 4 Zone A; Twin Oaks Valley Ranch pays F-6 and CFD 91-02, about $1,019 together; Stone Canyon pays F-19 with the citywide layers, about $617.
Richmar, the Mission Road corridor, Lake San Marcos and Coronado Hills carry no district on the county list — the city’s districts cover construction since 1991, and older stock predates them — though a new build in unincorporated Lake San Marcos or Twin Oaks Valley can carry the fire protection district’s CFD 2001-01. The newest Lennar and KB tracts each have their own school district: Canopy Grove CFD 14, Murai and Highland CFD 15, Sunrise CFD 16, Skyline Vista CFD 11, Corner at Twin Oaks CFD 10 (plus zone F-56), Barham CFD 18. The San Marcos guide lists the district families and contacts.
The districts and their rates
| District | Annual tax, FY 2026-27 | Range and cap | Ends |
|---|---|---|---|
| City CFD 98-02 — citywide levy Fund 6090-xx · services | $318.06 FY 2024-25, the latest published · per home, FY 2024-25 filing; every home built since 1998 | $318.06 flat rises with the consumer price index each year | does not end (services) |
| City CFD 98-02 — neighborhood zone levies (F-zones) Fund 6090-xx · services | $1,078.94 FY 2024-25, the latest published · per home in zone F-55, Rancho Tesoro; other zones: Twin Oaks Valley Ranch F-6 $773.90, North City F-54 $689.05, Discovery Village F-57 $588.47, Rancho Dorado F-11 $528.48, Santa Fe Hills F-4/F-8 $375, University Commons F-23 $347.09, Corner at Twin Oaks F-56 $262.36, San Elijo Hills F-9 $160.99, Stone Canyon F-19 $100.25 | $100.25 to $1,078.94 by zone rises with the consumer price index each year | does not end (services) |
| City CFD 98-01 and Improvement Area 1 — era levies Fund 6090-25 / 6090-78 · facilities + services | $382.54 FY 2024-25, the latest published · per home in CFD 98-01 (San Elijo Hills and 1998–2001 tracts); Improvement Area 1, for tracts from 2001 on, $198.78 | $198.78 or $382.54 +2% a year | facilities portion through FY 2047-48; services do not end |
| City CFD 91-02 and CFD 2011-01 — era levies Fund 6090-xx / 6090-40 · services | $245.59 FY 2024-25, the latest published · per home in CFD 91-02 (1991–98 tracts); CFD 2011-01 (2011 onward) $436.97 for the condominium class shown | $245.59 or $436.97 91-02 +2% a year; 2011-01 with the consumer price index | does not end (services) |
| City CFD 99-01 (San Elijo Hills) — 30 improvement areas Fund 6090-28 to 6090-87 by improvement area · facilities | $0.84 per sq ft (Cambria, Saverne, D4, E2) fixed maximum per square foot of home by improvement area: A1 $0.57, B1 $0.58, C1 $0.76, C2B $1.21, D1 $0.64, Azure $0.85, Crestview $0.82, G3 $0.75, H2 and H3 $0.74, I1 $1.07, I2 $1.13, J $0.98, M $0.61, N $0.60, R1 $0.65, V1A $0.97; a 2,500 sq ft Cambria home: up to $2,100 | $0.40 to $1.21 per sq ft maximum fixed; no escalator | sunsets June 30, 2033 to 2046 by improvement area |
| City CFD 2002-01 Improvement Area 1 (University Commons, Old Creek Ranch) Fund 6090-94 · facilities | $1,533.31 detached home on a 5,250–5,750 sq ft lot; $1,349.59 under 5,250; attached $974.53 | $974.53 to $1,533.31 maximum fixed | sunset June 30, 2045 |
| City CFD 88-1 (Santa Fe Hills) — Improvement Areas 1, 2 and 3 Fund 6090-xx · facilities + services | $1,766.78 FY 2024-25, the latest published · per home in Improvement Area 2, planning areas 4, 5, 6, 8A, 9A and 10A; $1,563.24 in planning area 11; Improvement Area 3 (planning area 12) $1,546.54; Improvement Area 1 $188.23, services only | $188.23 to $1,766.78 facilities +0.5% a year; services +2% a year | facilities levy ends FY 2026-27; services continue |
| San Marcos Unified CFD No. 7 (Rancho Tesoro) Fund 6133-07 · facilities | $1,087.80 FY 2026-27 maximum for a 2,501–2,700 sq ft home (levied $1,025.06 in FY 2023-24); $846.98 under 2,301 sq ft to $2,318.80 over 3,500 | $846.98 to $2,318.80 by home size +2% a year | not found (the levy may run up to five fiscal years past the bonds) |
| San Marcos Unified CFD No. 8 (Rancho Tesoro townhomes) Fund 6133-10 · facilities | $1,320.80 FY 2026-27 maximum for the largest class; $209.70 for the smallest | $209.70 to $1,320.80 +2% a year | not found |
| San Marcos Unified CFD No. 12 (Discovery Village) Fund 6133-11 · facilities | $1,338.66 FY 2026-27 maximum for a 2,201–2,400 sq ft home; $1,075.74 up to 1,800 sq ft, $1,794.38 over 3,200 | $1,075.74 to $1,794.38 by home size +2% a year | not found |
| San Marcos Unified CFD No. 17 (North City) Fund 6133-16 · facilities | $1,216.06 FY 2026-27 maximum for a 1,801–2,000 sq ft home; $720.38 up to 1,400 sq ft, $2,674.36 over 2,600 | $720.38 to $2,674.36 by home size +2% a year | not found |
| San Marcos Unified CFD No. 4 Zone A (Rancho Dorado, Meadowlark) Fund 6133-04 · facilities | $1,762.76 FY 2023-24, the latest published · FY 2023-24 actual levy for class A-1; A-2 $1,586.68, A-3 $1,426.10; the FY 2026-27 maximum for A-1 is $4,850.10 | $1,426.10 to $1,762.76 levied; maximum to $4,850.10 +2% a year | not found |
| San Marcos Unified CFDs 10, 11, 14, 15, 16, 18, 19 and 20 — the newest tracts Fund 6133-08 / 6133-09 / 6133-12 / 6133-13 / 6133-14 / 6133-15 / 6133-17 · facilities | $1,245.44 to $1,409.22 (CFD 15 IA A, Murai) FY 2026-27 maximums by home size: Canopy Grove CFD 14 $478.82–$876.30 by zone at 1,501–1,600 sq ft; Highland CFD 15 IA B $1,769.76–$1,986.90; Sunrise CFD 16 $640.06–$1,120.62; Skyline Vista CFD 11 $953.40–$1,154.42; Corner at Twin Oaks CFD 10 $1,163.44–$1,272.42; Barham CFD 18 $803.30–$1,701.30; CFD 19 $753.34–$1,678.12; Paloma townhomes CFD 20 $1,068.32–$1,512.06 | $478.82 to $1,986.90 +2% a year | up to 35 fiscal years after a home's permit |
The County Auditor publishes a parcel lookup, County of San Diego special assessments parcel search, which returns the current levy for a specific address. Use it before an offer; the table above tells you what to expect, the lookup tells you what is true for that parcel.
A Mello-Roos amount is specific to the parcel, not the neighborhood: it varies by district, improvement area and the phase a home was built in. The authoritative figure is the line item on the property tax bill, which names the district and gives a contact number. Figures above are the administrators’ published rates for fiscal year 2026-27, retrieved 2026-09-08; most districts escalate annually, so next year’s bill will be higher by the stated percentage.
Sources
- City of San Marcos, FY 2024-25 parcel-tax filing for CFD 98-02 (CFD / Mello-Roos page) — City CFD 98-02 — citywide levy, medium confidence. The city site blocks automated fetches; city figures come from a research pass that read the filings.
- City of San Marcos, CFD 98-02 lighting and landscaping information sheets and FY 2024-25 filing — City CFD 98-02 — neighborhood zone levies (F-zones), medium confidence
- City of San Marcos, FY 2024-25 parcel-tax filings for CFD 98-01 and 98-01 IA 1 — City CFD 98-01 and Improvement Area 1 — era levies, medium confidence
- City of San Marcos, FY 2024-25 parcel-tax filings for CFD 91-02 and 2011-01 — City CFD 91-02 and CFD 2011-01 — era levies, medium confidence
- City of San Marcos, CFD 99-01 filings and 2024 bond report (CDIAC, June 30, 2025) — City CFD 99-01 (San Elijo Hills) — 30 improvement areas, medium confidence
- City of San Marcos, CFD 2002-01 filing and 2021 bond report — City CFD 2002-01 Improvement Area 1 (University Commons, Old Creek Ranch), medium confidence
- City of San Marcos, CFD 88-1 filing and 2012 bond report — City CFD 88-1 (Santa Fe Hills) — Improvement Areas 1, 2 and 3, medium confidence
- San Marcos Unified School District, Resolution 53-25/26 exhibits — special tax rates for FY 2026-27 — San Marcos Unified CFD No. 7 (Rancho Tesoro), high confidence
- San Marcos Unified School District, Resolution 53-25/26 exhibits — special tax rates for FY 2026-27 — San Marcos Unified CFD No. 8 (Rancho Tesoro townhomes), high confidence
- San Marcos Unified School District, Resolution 53-25/26 exhibits — special tax rates for FY 2026-27 — San Marcos Unified CFD No. 12 (Discovery Village), high confidence
- San Marcos Unified School District, Resolution 53-25/26 exhibits — special tax rates for FY 2026-27 — San Marcos Unified CFD No. 17 (North City), high confidence
- San Marcos Unified School District, FY 2023-24 administration reports and Resolution 53-25/26 exhibits — San Marcos Unified CFD No. 4 Zone A (Rancho Dorado, Meadowlark), medium confidence
- San Marcos Unified School District, Resolution 53-25/26 exhibits — special tax rates for FY 2026-27 — San Marcos Unified CFDs 10, 11, 14, 15, 16, 18, 19 and 20 — the newest tracts, high confidence
Which districts are named for San Marcos in the County Auditor’s list, and the administrator contacts, are on the San Marcos guide; every community we cover is on the Mello-Roos lookup.
Want the number for a specific address?
Send the address and we will pull the district, the current levy and the remaining term together with what comparable homes on that street actually sold for.
Last updated 2026-09-09