Mello-Roos is tax deductible in some cases but not in others.
Many communities requiring new schools and infrastructures such as public parks and roads impose Mello-Roos. While property tax is assessed as a percentage of the value of the home, Mello-Roos is independent and could rise or lower and is not subject to Proposition 13.
Smells like a property tax to me!
An end-run around the famous Prop 13, I am surprised that was found constitutional. (lower case for the state)