The Mills Act is an economic incentive program in California for the restoration and preservation of qualified historic buildings by private property owners. Enacted in 1972, the Mills Act legislation grants participating local governments (cities and counties) authority to enter into contracts with owners of qualified historic properties who actively participate in the restoration and maintenance of their historic properties while receiving property tax relief. A formal agreement, generally known as a Mills Act or Historical Property Contract, is executed between the City and the property owner for a minimum ten-year term. Contracts are automatically renewed each year and are transferred to new owners when the property is sold. Property owners agree to restore, maintain, and protect the property in accordance with specific historic preservation standards and conditions identified in the contract.

Application Process

Consult the Application Checklist (pdf) and submit applications through the Permitting Online Portal. 

An application for a Mills Act Historic Property Contract shall include the following:

• A Historic Resources Inventory (DPR) form (updated within the last five years);
• The description of the preservation or restoration efforts to be undertaken (10 Year Plan);
• Statement of justification for the Mills Act Historic Property designation and reassessment
• Mills Act Historic Property Contract filing fee
• Legal property description (found with your title report) as Exhibit "A"

Consult the Mills Act Contract process flowchart (pdf). 

Once the application is complete, the draft contract is reviewed by the Historical and Landmarks Commission (HLC). The HLC makes a recommendation to approve or deny the contract to the City Council. The City Council will make a final determination to approve or deny the application.

2024 Mills Act Contract Property Audit