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The parcel tax is a form of real estate tax. Unlike most real estate taxes or a land value tax, it is not directly based on property value. It funds K–12 public education and community facilities districts, which are usually known as "Mello-Roos" districts. The California parcel tax, in its typical form as a flat tax, is regressive. Most parcel taxes are a fixed amount per parcel, but some are based on the size of the parcel or its improvements.