Mello-Roos taxes are spread equally among all residences and properties within the CFD. Some CFDs calculate their charges based on square footage of homes and frontage areas of businesses. Others may assess the amounts due based on parcel size or other factors. The sum of the bond, interest, and administrative expenses anticipated for the upcoming year are divided and charged to each property using the method specified. Proposition 13 prevents assessing the charge based on the value of the property.