The City’s Mills Act Program provides an incentive for the designation, preservation and restoration of San Diego’s significant historical and cultural resources. Owners of designated historical resources may apply for a Mills Act contract, which can provide a property tax reduction for property owners in exchange for maintenance and restoration of the resource in a manner that preserves and enhances its important historical features and materials. As part of the program, the City Planning Department staff reviews Mills Act applications and monitors executed contracts to ensure that property owners are complying with all contract conditions and requirements.

Strategic Plan Priority Areas of Focus

This initiative focuses on the following priority areas of the Strategic Plan: