Legislation grants participating local governments (cities and counties) the authority to enter into Mills Act contracts with owners of qualified historic properties who actively participate in the restoration and maintenance of their historic properties, while possibly receiving property tax relief. For further information about the Mills Act Property Tax Abatement Program, visit the website of the California Office of Historic Preservation.

For information about entering into a Mills Act contract, contact the city in which the qualified historic property is located. Once the contract has been recorded and delivered to the Assessor, if you have questions about its status, contact Scott Woods in the Assessor's Legal Services Section at (213) 893-2136. For information about the property and Mills Act assessments, contact the Assessor's Regional Office referenced on the property tax bill.