San Jose offers Mills Act historical property tax contracts under California Government Code Section 50280 for City Landmarks and Structures of Merit, providing reduced property tax assessments in exchange for owner commitments to maintain and rehabilitate historic features.
California Government Code Sections 50280 to 50290 authorize cities to enter ten-year, automatically renewing Mills Act contracts with owners of qualifying historic properties. San Jose participates under SJMC Chapter 13.48 and a Council-adopted Mills Act program. Eligible properties must be designated City Landmarks or Structures of Merit, or contributors to a Historic District. Owners agree to a maintenance and rehabilitation plan covering character-defining features, with periodic city inspections. The Santa Clara County Assessor reassesses the property using a capitalized-income method, often producing significant property tax savings. Contracts run with the land. Breach allows the city to cancel and the Assessor to apply a 12.5% cancellation fee.
Failing to perform the rehabilitation plan, demolishing without authorization, or otherwise breaching the Mills Act contract allows the city to cancel the agreement and triggers a 12.5% Assessor cancellation fee plus back assessments.
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