Cities, counties, special districts, and school districts can form Mello-Roos Act Community Facilities Districts to levy special taxes for community improvements and services, such as schools, freeway interchanges, library services, and recreation programs. Mello-Roos taxes require 2/3-voter approval. Mello-Roos taxpayers don’t necessarily benefit from the activities funded with Mello-Roos taxes. On the other hand, benefit assessment districts levy benefit assessments on property owners to pay for improvements and services that directly benefit their property.