If your property is part of a Mello-Roos or 1915 Act Assessment district, there is a special tax lien recorded against your property. If you do not pay your property taxes on time, the district has the right to initiate foreclosure on this lien within 90 to 180 days. This is dramatically quicker than the five year waiting period required for normal property taxes.

Along with the threat of foreclosure, this also results in expensive penalties and interest, which will begin accruing immediately in addition to the standard county penalties. Agencies may also incur legal and collection fees which will be passed on to the property owner.

Consequently, it is very important for Mello-Roos and 1915 Act Assessment District property owners to pay their tax bills on time. If the entire tax bill cannot be paid, many districts allow the special tax or assessment to be paid separately to avoid the threat of foreclosure.