Information on Historic Preservation incentives

What is the Mills Act?

The Mills Act grants property tax relief for homeowners of qualified historic properties. historic properties that are owner - occupied, single family residences and income producing commercial properties are recognized under the Act. The property tax relief is given so that property owners are given incentives to maintain and preserve their historic properties. The amount of tax savings varies, but Mills Act agreements allow for up to 50% tax savings. The types of preservation conditions established by the Mills Act agreement are different for each property's specific needs, and the agreement is transferred to the new owner when a property is sold.

20% income tax credit for the rehabilitation of historic structures

The Federal government encourages the preservation of historic buildings through various means. One of these is the program of Federal tax incentives to support the rehabilitation of historic and older buildings. The Federal Historic Preservation Tax Incentive Program is one of the Federal government's most successful and cost-effective community revitalization programs. To find out more about this program, click the following link.

Federal Income tax credits web page

Mills Act Self Certification Form

Congratulations on being an owner and steward of an historic resource in Santa Ana. As an owner of a historic property with a Mills Act Agreement, the City of Santa Ana is requesting that you complete a Mills Act Self Certification (questionnaire). Compliance of the questionnaire is necessary per your agreement and per California Government Code: Article 12. Historical Property Contracts, 50280 – 50290, which requires periodic reporting and/or inspecting of properties with historic property agreements at least every five years. Although the City of Santa Ana is not requiring on-site inspections at this time, the questionnaire provides an opportunity to document that you are remaining in compliance with your Mills Act Agreement and with the California Government Code, and to document your investment in maintaining and restoring your historic resource.

Before you begin, we recommend gathering the following items as these will be requested in the questionnaire:

  1. A copy of your Mills Act Agreement. If you do not have a copy, you may obtain one by contacting the Orange County Assessor’s Special Properties Division at (714) 834-2727;
  2. A list of past improvements completed on the exterior of your historic property in 2024;
  3. The cost associated with each improvement in 2024; and
  4. Photos of each improvement from 2024

Please complete the form no later than April 17, 2025: Click the following link to complete the form: https://ecms.santa-ana.org/Forms/Mills-Act-Reporting

The Planning Division looks forward to reviewing enhancements and the on-going maintenance efforts of your historic property. Should you have any questions, please reach out by email to HistoricPreservation@Santa-Ana.org. Thank you for your commitment to historic preservation and the City of Santa Ana.

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