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Mills Act

The Mills Act Historical Property Contract Program is available only to properties located in the unincorporated areas of Los Angeles County. For properties located within the City of Los Angeles, please contact the city’s Office of Historic Resources.

On November 26, 2013, the County Board of Supervisors adopted an ordinance to implement the Mills Act, an incentive program for the preservation and restoration of qualified historic buildings by private property owners. Enacted in 1972, the State Mills Act legislation grants participating local governments (cities and counties) the authority to enter into contracts with owners of qualified historic properties who actively participate in the preservation, restoration and maintenance of their historic properties while receiving property tax relief.

Mills Act contracts are revolving 10-year contracts between the County and the property owner. The contracts run with the subject property and are automatically renewed each year. Properties with a Mills Act contract are subject to Certificate of Appropriateness procedures.

The Board of Supervisors also adopted cost control provisions that include Maximum Assessed Values (MAV) for properties enrolled in the program. The MAV Increase project proposes to raise the MAVs in response to rising regional property values.


The following criteria must be met for a property to be eligible for a Mills Act contract. The property:

  • The property is located in unincorporated Los Angeles County;
  • The property is privately owned;
  • The property is not exempt from property taxation;
  • It is a qualified historic property (in one of the following ways):
    • The property is individually listed or is a Contributor to a historic district listed to the National Register of Historic Places; or
    • The property is on the California Register of Historic Resources or is a California Historic Landmark; or
    • The property is a County Landmark or a Contributor to a County Historic District
  • The property’s maximum assessed value is not more than:
    • For properties individually designated or contributing to the National and California Registers:
      • $1,000,000 for a single-family residence;
      • $1,500,000 for a two-family residence; or
      • $3,000,000 for other land uses.
    • For properties individually designated or contributing to the County Register:
      • $2,100,000 for a single-family residence;
      • $3,200,000 for a two-family residence; or
      • $6,300,000 for other land uses.


LA County will award up to 8 contracts per application year. Please contact Katrina Castañeda, Planner, at prior to submittal.

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