REPORT TO HISTORICAL AND LANDMARKS COMMISSION
SUBJECT
Title
Report on Completion of the 2024-2025 Mills Act Audit
Report
BACKGROUND
The Mills Act is an economic incentive program for the restoration and preservation of qualified historic buildings by private property owners. Enacted in 1972, the Mills Act legislation grants participating local governments (cities and counties) authority to enter into contracts with owners of qualified historic properties who actively participate in the restoration and maintenance of their historic properties while receiving property tax relief.
The Planning Division of the Community Development Department administers the Mills Act program for the City. As part of this program, the City conducts an audit of properties with a Mills Act contract every five years. The last Mills Act audit was conducted in 2017. However, due to the COVID pandemic, the planned 2022 audit was postponed to 2024. The purpose of the audit is to ensure that property owners are following their ten-year restoration plan. Property owners are asked to provide proof of investment into the property in accordance with the ten-year restoration plan, such as receipts, invoices, and photo evidence.
Staff has completed the audit and will present a summary of the findings to the Historical and Landmarks Commission (HLC).
DISCUSSION
There are currently 132 properties in the City of Santa Clara with a Mills Act Contract. All property owners were initially contacted by mail and/or email and asked to submit self-reported documentation for the audit, such as invoices, photographs, and written descriptions. Letters were sent to both the property address and the owner's mailing address, as verified through Santa Clara County records when different. Each letter also offered property owners the option to schedule an on-site inspection with staff in lieu of submitting self-reported documentation.
A total of 128 property owners completed the Mills Act Audit. Of the 128 pr...
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