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.
Unlike California's Mills Act (Government Code 50280), Arizona uses a tax-classification approach under ARS 42-12101 et seq. Owners of state-listed or contributing historic-district properties may apply for Historic Property classification, which reduces assessed full-cash value by 50% for property tax purposes. The Maricopa County Assessor accepts applications certified by the State Historic Preservation Office. Owners must enter a 15-year preservation agreement with SHPO promising to maintain historic character. Phoenix coordinates applications through the city Historic Preservation Office. The classification renews if maintenance continues. Commercial historic properties qualify under ARS 42-12102 with similar 35% reduction. Withdrawing early triggers recapture of tax benefits with interest under ARS 42-12104.
Failing to maintain the historic property under the SHPO agreement triggers recapture of tax savings plus interest under ARS 42-12104. Removing the home from listing or making non-compliant alterations also disqualifies. False application statements may be Class 5 felony perjury.
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See how Gilbert's mills act contracts rules stack up against other locations.
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