Mills Act Program

Adopted by the California Legislature in 1976, the Mills Act gives local governments the authority to grant property tax relief to owners of qualified historic properties, including owner-occupied single-family residences and income producing properties.   In exchange for this relief, the property owners must agree, by contract, to maintain the properties in accordance with specific historic preservation standards and conditions.

The Mills Act Program provides a potential property tax reduction to owners who agree to preserve and rehabilitate their historic property. The Tustin Mills Act Program was created by City Council in 1997, following state legislation that enabled the program.

Property owners of qualified historic properties may submit a Mills Act application to the Community Development Department.  The following properties are eligible for Mills Act Contracts:

  • Residential properties that have an "A", "B" or "C" rating in the 1990 Tustin Historical Resources Survey (link to 1990 historical resources surveys on Resources page)
  • Residential properties with equivalent ratings in the 2003 Historical Resources Survey (link to 2003 historical resources surveys - on Resources pages)

A pre-approval inspection is required under State law and will include only the exterior of the property.   Inspections will be scheduled starting in August.  Applications must be received no later than October 1 and are accepted by appointment only.  

Mills Act Program Brochure (PDF)

Mills Act Guidelines and Application (PDF)