What is the Mills Act?
The Mills Act is the single most important economic incentive program in California for the restoration and preservation of qualified historic buildings by private property owners. Mills Act contracts are for 10 years initially with automatic yearly extensions and stay with the property when transferred. Subsequent owners are bound by the contract and have the same rights and obligations as the original owner who entered into the contract. Because the local government and the property owner negotiate other specific terms of the contract, you need to contact your local government to determine the rights and obligations a Mills Act contract creates. More info here from the California State Historic Preservation Office.
Qualified historic properties may be eligible for property tax incentives under the Mills Act. A qualified historic property must be (a) Listed in the National Register of Historic Places or located in a registered historic district, as defined in Section 1.191-2(b) of Title 26 of the Code of Federal Regulations. Or (b) Listed in any state, city, county, or city and county official register of historical or architecturally significant sites, places, or landmarks. The Mills Act assessed value is calculated using various indexes and multipliers. Check here for the Historic Resource Inventories (HRI) for your community.
Qualified historic properties located within the following jurisdictions may be eligible for property tax incentives under the Mills Act: City of Napa, City of Calistoga, City of St. Helena, and some unincorporated areas of Napa County. For properties located within city limits, the application should start with the respective city planning department. Property owners in unincorporated areas should start at the County of Napa Planning Department.
If you are interested in how the Mills Act could benefit you, the Napa County Assessor’s Office charges $157.00 or $212.00 for Mills Act estimates depending on the complexity. Please contact Appraiser III, Dorothy Lebrocquy, at: dorothy.lebrocquy@countyofnapa.org or 707-299-1367.
For more information on the Mills Act or to get in touch with your local planning department, please see the links below. Napa County Assessor John Tuteur should be your first stop to begin your research for renovating your historic property. He can help direct you to the right department and resources.
Download “The Mills Act Handbook: A Guide to Your Commitment to Preservation,” prepared by preservationist Karen C. Wesson, of Napa, CA.
If you have further questions, you can contact Landmarks at info@napacountylandmarks.org.
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