Shawn Lavi, CPA, is the principal and the author of this page. Elias Lavi is co-owner and founder.
Much of Irvine was built with Mello-Roos financing, and the city bans short-term rentals in residential zones. Both shape what an Irvine property costs to hold and how it can earn. We work with Irvine owners remotely, by Zoom, phone, and secure upload. Our only office is at 7707 Sunset Blvd in Los Angeles. We have no office in Irvine.
Shawn Lavi, CPA and Elias Lavi, CPA do the work.
Mello-Roos and assessment districts
Irvine has Community Facilities Districts, also called Mello-Roos, and 1913/1915 Act assessment districts. In these areas, owners voted to impose special taxes or assessments to pay for public improvements. City districts include CFD No. 2004-1 (Central Park), CFD No. 2005-2 (Columbus Grove), and CFD No. 2013-3 (Great Park).
These charges appear on your Orange County property tax bill as separate special assessment lines, apart from the base 1% tax. You can look up any parcel's bill through the Orange County Treasurer-Tax Collector.
On a rental, the special tax is part of what the property costs you to hold each year. We read your bill line by line and put each charge in the right place on your return.
No short-term rentals in residential zones
Irvine defines a short-term rental as a dwelling rented for fewer than 31 consecutive days. Those rentals are prohibited in all residential zones. So is advertising them.
An Irvine house or condo is a long-term rental for tax purposes. Its losses follow the normal passive activity rules unless you qualify as a real estate professional. Our REPS and passive loss page covers that test.
Business license
Businesses operating in Irvine need a City of Irvine business license. It is issued for a 12-month term and renewed online.
Orange County appeals
The Orange County Assessor sets Irvine values. The regular window to appeal runs July 2 through November 30.
Irvine FAQs
Where do I find the Mello-Roos charge on my Irvine tax bill?
It appears as a separate special assessment charge on your Orange County bill. You can search your parcel online with the Orange County Treasurer-Tax Collector.
Can I rent my Irvine condo on Airbnb?
Not in a residential zone. Irvine prohibits rentals of fewer than 31 consecutive days there, and it prohibits advertising them.
When can I appeal my Irvine assessment?
The regular Orange County filing period runs July 2 through November 30.
Book a free 30-minute New Client Introduction
Send us your Orange County tax bill and last year's return. We will show you how each charge is handled.
Book a free 30-minute New Client Introduction
General information only, not advice for your situation. Rules and rates change, so we confirm them before you act.