Under California Government Code §§50280-50290 and SDMC §123.0810, San Diego runs the state's largest Mills Act program, contracting with owners of designated historical resources to cut property tax 40-70 percent in exchange for restoration and maintenance commitments.
California Government Code §50280 authorizes cities to enter Mills Act contracts with owners of qualified historical properties. San Diego's program (SDMC §123.0810) is the most active in California with thousands of contracted properties. The 10-year auto-renewing contract values the property by capitalizing income (or comparable rent) instead of market value, typically reducing property tax 40-70 percent. In exchange the owner agrees to a 10-year restoration and maintenance plan reviewed periodically by Historical Resources staff. New entrants must show their property is locally designated and submit a rehabilitation work plan. Contract breach can revoke benefits and demand repayment with penalties.
Failure to perform required restoration under a Mills Act contract can trigger cancellation under Gov Code §50286 with a 12.5 percent penalty against the property's full market value. The property is also reassessed at full Prop 13 value, eliminating savings.
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