Mills Act

Mills Act Overview

The Mills Act, a state law enacted in 1972, is a self-directed, economic incentive program for owners of historic buildings that are listed in the National Register of Historic Places or on a state, county or city official register. It is the single most important economic incentive program available in California for private property owners of qualified historic buildings. A Mills Act program must be developed according to two California State Codes: California Government Code, Article 12, Sections 50280-80290 and California Revenue and taxation Code, Article 1.9, Sections 439-439.4.

Under the program, property owners receive a significant reduction in local property taxes in exchange for their promise to actively participate in restoring, rehabilitating, repairing and preserving their properties. Participants enter into an initial 10-year contract with the City.


Thank you for your interest in the City of San Bernardino's Mills Act Program. The purpose of this program is to encourage the preservation and restoration of historic properties throughout the City by offering financial incentives to property owners who restore and maintain historical residential and commercial properties.

The deadline to submit your Mills Act application is 5:00 p.m. on Thursday, June 29, 2023.

For additional information please call the Community & Economic Development Department at (909) 384-5357 and ask for Mike Rosales or email [email protected].