Mills Act Tax Incentives

NOTICE: The City of Oakland is not currently taking Mills Act applications for the 2025-2026 review period. Please stay tuned for updates.

The Mills Act assists property owners in reaping the benefits of historic rehabilitation and preservation. It can reduce taxes for historic properties if the owners volunteer to repair and maintain the historic character of their property.

Mills Act Application(PDF, 103KB)

Mills Act Brochure

Click the link below to download the Mills Act brochure.

• Mills Act Brochure - English(PDF, 608KB)
• Mills Act Brochure - Chinese(PDF, 21MB)
• Mills Act Brochure - Vietnamese(PDF, 22MB)
• Mills Act Brochure - Spanish(PDF, 18MB)

Mills Act Requirements

Click the links below for Mills Act standards and ordinances.

• Secretary of Interior's Standards for Rehabilitation(PDF, 9KB)
• Mills Act - Minimum Property Maintenance(PDF, 14KB)
• Mills Act: California Codes, Section 50280 - 50290(PDF, 1MB)

Mills Act Application Resources

Click the links below for application related documents and tools.

• Model Mills Act Agreement for Preservation of Historic Property(PDF, 28KB)
• Mills Act Property Tax Calculator(XLS, 29KB)
• landmarknom2024.doc(DOC, 59KB)
• Mills-ActCalculator-annotated-2025.xls(XLS, 48KB)
• Mills-Act-CC-Agenda-Report-2024.pdf(PDF, 482KB)
• Mills-Act-ordinances.pdf(PDF, 1MB)
• Mills-Act-state-legislation.pdf(PDF, 1MB)
• millsapplication2024.doc(DOC, 82KB)
• Mills-Fact-Sheet-2020.docx(DOCX, 14KB)
• Model-Mills-Contract-2024.pdf(PDF, 79KB)
• Secretary-of-the-Interiors-Standards.doc(DOC, 36KB)
• SOP-Mills-Act-Apps.docx(DOCX, 635KB)

Note: Property owners should consult legal counsel and/or a financial adviser before entering into a Mills Act agreement. The city makes no warranties or representations about the accuracy or validity of the Mills Act Property Tax Calculator - it is merely an information tool that applicants may use (at their sole risk), which does not substitute/replace legal counsel or a financial adviser.