Property taxes in Scotts Valley

Scotts Valley property tax: the 1 Mello-Roos district the city formed, the levies and the Prop 13 rules, with each source. The county sets and collects the tax.

Each block below is marked county or state data, Scotts Valley code or CA state law, and links to its source (checked October 2026). General information, not legal advice.

Mello-Roos districts

State data Scotts Valley has formed 1 Mello-Roos community facilities district. A home inside one pays a special tax on its property tax bill, in addition to the rate above.

Scotts Valley CFD No 97-1 (bonds run to 2028)

The state data gives no tax amounts. Your tax bill shows them; the address lookup lists the districts named for the city. School, water and other districts may have formed districts here too. Source: California State Treasurer, DebtWatch (reporting year 2025).

The state rules underneath

CA state law California law sets this statewide. 1% property tax limit (Prop 13): The general property tax on real property may not exceed 1% of its full cash value; voter-approved bond debt is levied on top (Cal. Const. art. XIII A, § 1(a), (b)). 2% annual cap on assessed value: The base year value rises each year by the California CPI change, but never more than 2% (Rev. & Tax. Code § 51(a)(1)(D)). California property tax rules — the full state rule →

Utility users tax

Scotts Valley code What Scotts Valley's code adds
Tax on electricity	4% of electricity charges, including service, transport and delivery. Applies: Electricity users other than electric or gas companies. § 3.35.040 · code text Every person using electrical energy in the city, other than an electrical or gas corporation, shall pay a tax at the rate of four percent of the charges billed for such energy, including charges for service, transportation and delivery.
Tax on gas	4% of charges billed to the master meter user. Applies: Master meter users who submeter gas to apartment or mobilehome park tenants. § 3.35.060 · code text The master meter user shall pay to the service supplier four percent of the charges billed by the service supplier to the master meter user.
Exemptions	People in the local utility's Low Income Rate Assistance (LIRA) program are exempt. Applies: A written application to the director is required. § 3.35.020 · code text Service users qualified for and participating in the local electrical and gas corporation "Low Income Rate Assistance" program (LIRA);

Who this affects

HomeownersBuyersReal estate agents

Frequently asked questions

Does Scotts Valley have Mello-Roos districts?

Yes. Scotts Valley has formed 1 Mello-Roos community facilities district (State Treasurer data). Only homes inside a district pay its special tax.

Does Scotts Valley charge a utility users tax?

Scotts Valley's code: 4% of electricity charges, including service, transport and delivery. (Electricity users other than electric or gas companies.) (§ 3.35.040); 4% of charges billed to the master meter user. (Master meter users who submeter gas to apartment or mobilehome park tenants.) (§ 3.35.060).

General information, not legal advice.