CFD 2003-1 affects most homes. It adds $1,183–$3,679/yr depending on square footage. Some bonds are expiring. Others have been prepaid. Here is how to find out what any specific home owes before you make an offer.
Mello-Roos is a special tax — formally called a Community Facilities District (CFD) assessment — that California communities can impose on property owners to repay bonds used to fund infrastructure: roads, sewer lines, utilities, fire stations. It is separate from your base 1% property tax and is not covered by Prop 13's 2% annual cap. It is assessed per parcel based on home size, not home value.
Sun City Lincoln Hills was built between 1999 and 2008. The City of Lincoln CFD 2003-1 (Lincoln Crossings bond — also covers Sun City Lincoln Hills phases) funds infrastructure for the broader Lincoln development. Most homes built during the active construction period carry this assessment. The bonds typically run 20–25 years, meaning homes built in 1999–2003 have bonds that may be expiring or already expired. Homes built in 2005–2008 likely have active bonds through 2030–2033.
California law requires sellers to disclose Mello-Roos obligations. Any listing agent must provide a Notice of Special Tax if a CFD applies to the property. Do not accept a verbal assurance that "Mello-Roos has expired" — request the actual current-year property tax bill and verify it yourself. The annual amount appears as a line item on the Placer County tax bill. If you cannot obtain the current tax bill before writing an offer, ask escrow to confirm CFD status as a contingency.
The Mello-Roos assessment is calculated based on the square footage of the home. These amounts index at approximately 2% per year, so current amounts are somewhat higher than the 2012 baseline rates shown here — use these as a floor, not a ceiling.
| Home Size (sq ft) | Approx. Annual CFD Assessment | Monthly Equivalent | Notes |
|---|---|---|---|
| Under 1,400 sq ft | $1,183+/yr | ~$99/mo | Smallest homes; cottage/attached floor plans |
| 1,401–1,800 sq ft | $1,582+/yr | ~$132/mo | Most common SCLH entry-level floor plans |
| 1,801–2,200 sq ft | $2,039+/yr | ~$170/mo | Largest share of SCLH inventory falls here |
| 2,201–2,600 sq ft | $2,297+/yr | ~$191/mo | Premium and view lot floor plans |
| 2,601–3,000 sq ft | $2,988+/yr | ~$249/mo | Largest single-story plans |
| Over 3,000 sq ft | $3,679+/yr | ~$307/mo | Estate and custom-sized homes |
Baseline rates from City of Lincoln CFD 2003-1. Current rates index annually at approximately 2%; verify the exact current-year amount on the property tax bill for any specific home.
Bonds from the early SCLH phases (homes built 1999–2003) on a 25-year term would expire around 2024–2028. Many of these bonds are now expired or nearly so — meaning some SCLH homes carry zero Mello-Roos today. Additionally, previous owners could prepay their CFD obligation in full at any time (the City of Lincoln accepted prepayments in increments of 25%, 50%, 75%, or 100%). A home with a prepaid bond carries no ongoing assessment. Two homes on the same street, same size, can have wildly different tax bills based solely on when the home was built and whether the previous owner prepaid. There is no shortcut to checking the actual tax bill.
Example: a 2,000 sq ft Sun City Lincoln Hills home purchased at $640,000 with an active CFD 2003-1 assessment.
| Tax Component | Annual Amount | Notes |
|---|---|---|
| Base 1% property tax | $6,400 | Placer County base rate on $640K assessed value |
| Voter-approved school bonds / other levies | ~$768 | Placer County average overlay — varies by TRA |
| CFD 2003-1 Mello-Roos (1,801–2,200 sq ft) | $2,039+ | Active bond; indexed annually at ~2% |
| Total Annual Property Tax Bill | ~$9,207+ | Versus ~$7,168 without active Mello-Roos |
The same home with an expired or prepaid Mello-Roos pays approximately $7,168/yr — a difference of over $2,000/yr. Over 10 years (at 2% annual Prop 13 cap plus CFD indexing), that gap compounds to roughly $22,000–$25,000. This is the single largest hidden cost variable in the Sun City Lincoln Hills resale market and the one most agents do not surface in their initial pricing conversations.
Three steps. Do all three before making an offer.
Ask the listing agent or access Placer County's property tax portal at assessor.placer.ca.gov. Look for a line item labeled "CFD," "Mello-Roos," or "City of Lincoln CFD 2003-1." If you see it, it is active. If you do not see it, the bond has either expired or been prepaid. The absence of a CFD line item on the current bill is the only reliable confirmation that no assessment is owed.
California law requires this disclosure on any property in a CFD. The document specifies the current annual amount, the bond term, the estimated payoff date, and whether prepayment is available. Get it in writing, not verbally. If the seller's agent cannot produce this document, that is a red flag.
A home with an active $2,039/yr Mello-Roos is worth less than an otherwise identical home with an expired bond. This is especially true if the bond has 8–10 years remaining — you are looking at $18,000–$22,000 in future assessments. A knowledgeable buyer can negotiate the purchase price down to reflect that obligation. Most buyers do not know to ask.
If the Mello-Roos complexity at Sun City Lincoln Hills is a concern, Sun City Roseville has zero CFD exposure. It was built in 1995–2000 under different development financing and carries no special assessment district obligations. Every Sun City Roseville home pays only the base Placer County 1.12% effective rate plus school bonds — no CFD variable. This is one of the most underappreciated financial advantages of choosing Roseville over Lincoln Hills, particularly for buyers who plan to hold the home for 10+ years.
Tell us the address and we can help you pull the current tax bill and interpret the CFD status before you make an offer.
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