Mills Act Contracts: Gilbert vs Phoenix
How do mills act contracts rules compare between Gilbert, AZ and Phoenix, AZ?
Gilbert and Phoenix have similar restriction levels.
Gilbert, AZ
Maricopa County
Arizona has no Mills Act program. Instead, ARS Section 42-12101 creates a Historic Property Tax classification that reduces full-cash value by 50 percent for qualifying owner-maintained historic homes in Maricopa County and statewide for 15 years renewable.
View full Gilbert rules →Phoenix, AZ
Maricopa County
Arizona has no Mills Act program. Instead, ARS Section 42-12101 creates a Historic Property Tax classification that reduces full-cash value by 50 percent for qualifying owner-maintained historic homes in Maricopa County and statewide for 15 years renewable.
View full Phoenix rules →Key Facts Comparison
| Fact | Gilbert | Phoenix |
|---|---|---|
| Statute | ARS 42-12101 | ARS 42-12101 |
| Tax reduction | 50% residential | 50% residential |
| Term | 15 years renewable | 15 years renewable |
| Mills Act | Not adopted | Not adopted |
Highlighted rows indicate differences between cities.
Gilbert FAQ
Can I get Mills Act tax savings on my historic Phoenix bungalow?
Arizona has no Mills Act. Apply for ARS 42-12101 Historic Property classification through SHPO and the Maricopa County Assessor for a 50% full-cash-value reduction over 15 years instead.
What if I sell my historic-classified home?
The classification typically transfers if the new owner accepts the preservation agreement. Otherwise the property reverts to standard classification and the seller may face recapture of recent tax benefits.
Phoenix FAQ
Can I get Mills Act tax savings on my historic Phoenix bungalow?
Arizona has no Mills Act. Apply for ARS 42-12101 Historic Property classification through SHPO and the Maricopa County Assessor for a 50% full-cash-value reduction over 15 years instead.
What if I sell my historic-classified home?
The classification typically transfers if the new owner accepts the preservation agreement. Otherwise the property reverts to standard classification and the seller may face recapture of recent tax benefits.
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