The City of Brentwood has four Community Facilities Districts (CFDs) under the Mello-Roos Community Facilities Act of 1982 since 2002. The CFDs were formed to provide an annual revenue stream from all new development within the City to fund the purchase, construction and/or expansion of various authorized public facilities and the operation and maintenance of authorized improvements and services within the City of Brentwood.

The publication of the annual report was prepared as an information item about the special tax rates within each CFD and how those special taxes are utilized. The Mello-Roos Community Facilities Act of 1982 does not require an annual report be prepared unless requested by a person who resides in or owns property in the district. The Mello-Roos Community Facilities Act of 1982 does give guidelines for the content of an annual report if it is requested by a property owner in section 53343.1 of the California Government Code.