Mills Act Program

In 1972 the Mills Act was enacted granting local governments the authority to grant property tax relief to owners of “qualified” historic properties. The Laguna Beach City Council has determined that “E” & “K” rated structures listed on the City’s Historic Register are “qualified” historic structures. To pursue this historic preservation tax reduction incentive, an owner of a qualified historic property must enter into a Mills Act Contract with the City of Laguna Beach. Under this contract agreement, the property owner agrees to protect, preserve and maintain the property in accordance with specific preservation standards and other conditions in exchange for property tax relief.

For further information on how to apply for the Mills Act of the Historic Register, please contact the Heritage Committee Staff Liaison, Russell Bunim at (949) 715-0850 or rbunim@lagunabeachcity.net.  As of 12/31/17, applications must be initiated in January of the calendar year.

Properties with Mills Act Contracts (updated Dec 2019)