HomeMy WebLinkAbout2021-11-08; Historic Preservation Commission; ; Information on the Mills ActITEM #3
Meeting Date: November 8, 2021
To: Historic Preservation Commission
From: Mike Strong, Assistant Community Development Director
Staff Contact: Mike Strong, 760-602-2783, mike.strong@carlsbadca.gov
Subject: Information on the Mills Act
District: All
Recommended Action
Receive an informational presentation on the purpose of the Mills Act.
Executive Summary
On July 20, 2021, the City Council received a report regarding the city’s possible acquisition of
the Culver-Myers-Capp house for historical preservation and directed staff to return to the City
Council with more information about the Mills Act program. This staff report provides
additional information on the Mills Act, a state law enacted to help local governments preserve
historic structures, (Exhibit 1) and what it would take to create a local program.
Discussion
Background
The Mills Act, enacted in 1972 by the California Legislature, grants participating cities and
counties the authority to enter into contracts with the owners of qualified historic properties
who actively participate in the preservation, restoration, and maintenance of their historic
properties. Property owners agree to maintain, and in some cases rehabilitate, their historic
properties in exchange for having their property tax reduced. A Mills Act contract can provide
tax benefits for both owner-occupied and income-producing properties. The property tax
reduction makes the Mills Act contract one of the most valuable incentives offered to owners of
historic properties.
The Mills Act Program is especially beneficial for recent buyers of a historic property and for
current owners of historic buildings who have made major improvements to their property.
Mills Act contract participants may realize substantial property tax savings of between 40% and
60% each year for newly improved or purchased older properties. Valuations of Mills Act
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HISTORIC PRESERVATION COMMISSION
Staff Report
ITEM #3
properties are determined by the income approach to value, which estimates the market value
of a property based on the income it generates, rather than by the standard market approach
to value, which is based on its potential selling price. Properties that have been under the same
ownership for a long time have property tax rates that are already lower than those of homes
sold more recently, so the owners of those properties will most likely not benefit from the tax
relief.
More than 90 local governments across the state have enrolled in the Mills Act Program,
including eight in San Diego County – Chula Vista, Coronado, Encinitas, Escondido, La Mesa,
National City and the city and county of San Diego, according to the California Office of Historic
Preservation’s website (Exhibit 2). The owners of about 370 properties within the various cities
and unincorporated county areas have contracted to receive this property tax benefit,
according to the San Diego County Recorder’s Office.
How it works
Contract preparation
Under a Mills Act Program, the city would be responsible for recording executed Historic
Property contract documents with the County Recorder before December 31 of the
applicable calendar year. The city would then transmit the contract and the documentation
of the description of the property to the San Diego County Assessor’s Office, where the
calculation for the exact property tax under the Mills Act would be performed. Contracts
that are recorded by December 31 are reassessed by June 30 of the following year, so that
the tax reduction would appear on the tax bill of October of that year. Within six months of
entering into a Mills Act contract with the property owner, the city would submit written
notice of the contract to the State Office of Historic Preservation.
Assessing property tax value
The Mills Act statute requires tax assessors to evaluate properties under a Mills Act
agreement using a method that typically, but not always, results in a tax reduction for the
property owner. Once approved by the City Council, a Mills Act contract requires the County
Assessor’s Office to determine the value of the historic property based upon its ability to
generate income, the income approach to value, rather than the regular market-based
method of assessment.
In the income approach, the County Assessor values the property according to the
capitalization of income, whereby the property's potential income is divided by a pre-
determined capitalization rate to determine the new assessed property value. In the case of
an owner-occupied property, the income projection is based on comparable rents for
similar properties in the area, or, if insufficient rental information is available, the income
that the property could reasonably be expected to produce. The income amount on a
commercial property is based on the actual rent received. Mills Act contract participants
may realize substantial property tax savings between 40% and 60% each year for newly
improved or purchased older properties. For more information about a prospective Mills
Act Program, please refer to Exhibit 1.
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ITEM #3
Ongoing obligations – property owner
In exchange for a reduction in property taxes, a Mills Act contract requires the property
owner to undertake specific restoration tasks as necessary, and to properly maintain the
historic structure. This is a legal contract binding the owner of a designated historical
resource to maintain the subject property consistent with the U.S. Secretary of the
Interior’s standards for properties designated as historic, to provide visibility of the
historical resource from the public right-of-way, and to improve or rehabilitate the property
based on specific conditions included in the agreement.
The term of a Mills Act contract is for a ten-year period, with the contract renewed
automatically each year on the contract’s anniversary, unless the owner or the city or
county submits a notice of non-renewal. If such a notice is submitted, the contract would
terminate at the end of the then current ten-year term. The obligations and property tax
reduction benefits associated with the contract are also binding upon successive property
owners during the contract term.
Section 50286(a) of the California Government Code states that if a Mills Act contract is
cancelled because of a property owner's breach, "the owner shall pay a cancellation fee
equal to 12.5% of the current fair market value of the property, as determined by the
county assessor as though the property were free of the contractual restriction." Because
Mills Act contracts have a minimum term of 10 years, the 12.5% penalty established by
state law approximates the maximum property tax savings a property owner might realize
through the Mills Act Program, assuming the owner achieves a 100% reduction in property
taxes at the presumed annual property tax rate of 1.25%. Staff believe the 12.5% penalty
sufficiently eliminates any financial incentives for a property owner to breach a Mills Act
contract. If a contract is canceled due to an owner's breach before the initial 10-year
contract term has expired, the penalty would be greater than the owner's realized tax
benefits as of the date of cancellation.
Ongoing obligations – City of Carlsbad
While the property owner is responsible for maintaining the historical significance of their
designated resource, the city is responsible for ensuring that a property remains in
compliance with the provisions of the Mills Act contract. Local Mills Act programs require
cities to perform site visits, record maintenance issues and review compliance with contract
requirements every five years. The five-year inspection schedule provides the opportunity
to monitor progress in any restoration plans and to provide adequate review in case owners
make changes that may harm the property’s historical integrity but that do not typically
require a building permit, or make substantial changes to the property without obtaining
required permits.
Steps to develop a city program
Should the City Council direct staff to initiate an amendment to the municipal code to authorize
a local Mills Act Program, staff would engage a consultant to work with the Historic
Preservation Commission and other stakeholders to develop the draft ordinance and prepare
the guidelines, forms and contract documents that are required to process a Mills Act
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application. As part of this effort, staff would also make necessary changes to Carlsbad
Municipal Code Title 22 – Historic Preservation to make it clearer and address long-standing
inconsistencies.
Step 1 – The city would award a professional services agreement with a consultant in an
amount not to exceed $35,000. Funds for this one-time agreement cost is included in the
current Community Development Department budget.
Step 2 – The consultant would research best practices and engage the Historic Preservation
Commission and other stakeholders on issues and opportunities.
Step 3 – The consultant would identify eligibility criteria, the envisioned application process,
anticipated application form components and the city’s application approval process.
Step 4 – The consultant would prepare all implementing documents necessary to process
the needed municipal code amendments.
Step 5 – The Historic Preservation Commission would provide a recommendation to the
Planning Commission, and the Planning Commission would provide a recommendation to
the City Council.
Step 6 – The proposed program would be presented to the City Council for its consideration,
direction and approval.
Step 7 – If the program is approved by the City Council, the city would notify the owners of
eligible properties as directed, and then commence work with interested property owners
to process their Mills Act contract applications.
Implementation and ongoing costs
Pre-approval inspection and the costs to retain a consultant to develop a preservation plan
would cost about $7,000 to $10,000 per historic site. The cost to perform the restoration work
varies, based on the findings of the report and condition of the structure(s). Based on
information provided by other cities, the homeowner is typically responsible for covering these
costs. The city’s cost to review and process each Mills Act contract application would be
expected to be less than $3,000 per application. However, the city would have to perform
inspection monitoring every five years thereafter, which would be expected to cost about $500
for each inspection. The breakdown of these costs is provided in Exhibit 3. The funding and
resources needed to implement a prospective Mills Act Program would be reviewed and
considered in conjunction with the necessary municipal code amendments.
Compliance with General Plan
Staff reviewed the goals and policies of city’s General Plan to ensure there were no
impediments to the City Council initiating the work program. This preliminary General Plan
analysis, included as Exhibit 4, concluded that the prospective work program would be
consistent with the goals and policies of the General Plan.
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ITEM #3
Options
The City Council can choose to direct staff to develop a Mills Act Program for the city. If so
directed, staff would return to the City Council at a later date with a proposed program, and its
potential benefits and drawbacks, for the City Council’s consideration, direction and approval.
Fiscal Analysis
There is no direct fiscal impact associated with receiving this report. The $35,000 in funds
needed for a professional services agreement with a consultant are included in the current
fiscal year 2021-22 Community Development Department budget.
The Mills Act would likely have a detrimental impact on the city’s property tax; however, the
current value and impact are unknown. Each property’s tax base is different. The County
Assessor’s Office determines the value of the historic property based upon its ability to
generate income. Based on a review of other local Mills Act Programs, execution of a single
Mills Act contract for a single property could result in reduced property tax revenue of several
hundred to a couple thousand dollars per annum, with similar losses to the local school district.
Each Mills Act contract application would provide an estimate of the property owner’s tax
savings as well as an estimate of the city’s property tax reduction. It is important to note that
property valuation thresholds could be added to each Mills Act contract to ensure that revenue
loss for the city is minimized.
Direct budget implications in future years would also include staff resources and/or other direct
expenses to support the implementation of the Mills Act. These costs could be offset by Mills
Act application fees and, if desired, any inspection monitoring fees established by the City
Council.
Next Steps
If directed by the City Council, staff will execute a professional services agreement with a
qualified consultant. Staff estimates that a professional services agreement could be executed
within 60 days and a draft ordinance could be prepared and presented to the City Council for
review and consideration within 12 to 18 months.
Environmental Evaluation (CEQA)
The California Environmental Quality Act requires an agency to complete an environmental
review before committing itself to a definite course of action in regard to a proposed project
(CEQA Guidelines Section 15352). Environmental review must occur as early as feasible in the
planning process to enable environmental considerations to influence project program and
design, yet late enough to provide meaningful information for environmental assessment
(CEQA Guidelines Section 15004(b)). At this time, the City Council is not taking any action that
would constitute approval of a municipal or zoning code amendment. Rather, the City Council is
only being asked to provide direction on initiating the process.
CEQA exempts from its application those projects that involve “only feasibility or planning
studies for possible future actions which the agency, board or commission has not approved,
adopted, or funded” and which do not have a legally binding effect on later activities. (CEQA
Guidelines Section 15262.) This agenda item involves the initiation of a city-sponsored work
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program for possible future actions, which have not been approved or adopted. (The City
Council retains full discretion either to approve or disapprove the project). To fall under this
exemption, however, the lead agency is required to “consider environmental factors.” The
proposed study could lead to an ordinance that increases the number of sites that restore and
maintain their historical resources. Those new uses and activities generally will not lead to
materially different environmental effects than uses or activities already allowed. The
establishment of a Mills Act Ordinance would not authorize any new development. The
prospective ordinance would only encourage the continued use of existing structures and the
continuance of existing land uses. Therefore, the action before the City Council is statutorily
exempt from CEQA in keeping with CEQA Guidelines Section 15262 – Feasibility and Planning
Studies.
Nonetheless, all relevant environmental factors would be analyzed in more depth through the
CEQA process.
Public Notification and Outreach
This item was noticed in accordance with the Ralph M. Brown Act and was available for public
viewing and review at least 72 hours prior to scheduled meeting date.
Exhibits
1.Mills Act questions and answers
2.California Office of Historic Preservation’s list of local governments with Mills Act
programs
3.Breakdown of costs of implementing a Mills Act Program
4.General Plan consistency analysis
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Exhibit 1
ITEM #3
Mills Act - Questions and answers
What is the Mills Act?
Enacted in 1972, the Mills Act legislation grants participating local agencies (cities and
counties) the 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 Mills Act helps support the restoration and preservation of qualified historic
buildings by private property owners.
Why should the City of Carlsbad participate in a Mills Act?
The Mills Act allows local agencies to establish specific priorities for rehabilitating
historic resources, encouraging seismic safety programs and other life safety issues,
contributing to affordable housing, promoting heritage tourism, and retaining the sense
of place and continuity with the community’s past. There is little direct cost to the city
to incentivize the restoration and preservation of qualified historic buildings by private
property owners.
If the city moves forward to implement the Mills Act, why should the city develop guidelines
to help administer the Mills Act Program?
Guidelines may address specific provisions such as local eligibility criteria, application
procedures, contract terms, and termination clauses, if desired/needed. Under the Mills
Act, each local agency may establish its own criteria and determine how many contracts
it will allow in its jurisdiction. Although many Mills Act Programs look similar, there may
be a significant local interest to be served, which may differ from one locality to
another.
If I own a historic property, am I obligated to participate in the Mills Act program?
No. If the prospective Mills Act Program were to be adopted in the city, participation in
the program would be voluntary.
What are the benefits to a property owner to participate in a Mills Act Program?
The Mills Act allows local agencies to provide incentives to keep historic property,
historic. The benefit runs with title (indefinite) and accepting the tax benefit is
voluntary. Owners of historic buildings may qualify for property tax relief if they pledge
to rehabilitate and maintain the historical and architectural character of their properties
for at least a ten-year period. The Mills Act Program is especially beneficial for recent
buyers of historic properties and for current owners of historic buildings who have made
major improvements to their properties. Mills Act contract participants may realize
substantial property tax savings of between 40% and 60% each year for newly improved
or purchased older properties. Valuations of Mills Act properties are determined by the
income approach to value, which estimates the market value of a property based on the
income it generates, rather than by the standard market approach to value, which is
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Exhibit 1
ITEM #3
based on its potential selling price. Properties that have been under the same
ownership for a long time are assessed lower property taxes than homes sold more
recently, so the owners of those properties will most likely not benefit from the Mills
Act.
What are the general terms of a Mills Act contract?
If the prospective Mills Act Program were to be adopted in the city, the scope of a Mills
Act contract would be similar to that of other agencies. Property owners would agree to
restore, maintain, and protect the property in accordance with specific historic
preservation standards and conditions identified in a formal agreement, generally
known as a Mills Act or Historical Property contract. The responsibilities of Mills Act
contract agreements are established by state law and any other requirements set up by
the local Mills Act Program. Generally, the property owner is required to maintain and
preserve the site in accordance with the Secretary of the Interior's Standards.
Each local agency may establish their own criteria and determines how many contracts
they will allow in their jurisdiction, so the terms of a Mills Act contract would reflect the
priorities of any locally adopted program or policy, subject to City Council approval.
How long is a Mills Act contract?
A formal agreement, generally known as a Mills Act or Historical Property contract, is
executed between the local government and the property owner for a minimum ten-
year term. The agreement is automatically renewed each year for an additional year,
and changes the expiration date so that 10 years is still left in the term of the
agreement. Mills Act contracts are transferred to new owners when the property is
sold. Subsequent owners are bound by the Mills Act contract and have the same rights
and obligations as the original owner who entered into the Mills Act contract. The
agreement will thus continue in effect indefinitely unless notice is served by either party
for the automatic renewals to stop. If either party serves notice for the automatic
renewals to stop, the agreement will expire on the agreement's current expiration date,
which would be about ten years after the notice is recorded.
Does my property qualify for the Mills Act?
At this point, the city is only considering whether there is support to initiate a Code
amendment to prepare a Mills Act Program. However, should a Mills Act Program be
adopted, qualified properties most likely would include residential properties listed on
the local, state or national historic register.
Am I required to open my property to the public under a Mills Act contract?
No. The Mills Act Program does not require the property owner to grant public access to
the property. The Mills Act contract would likely specify that (by prior appointment) an
inspection of the property may be made by city officials, as may be needed to
determine compliance with the terms and provisions of the Mills Act contract.
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Exhibit 1
ITEM #3
How are tax assessments determined for properties under the Mills Act?
The State Board of Equalization has provided guidelines for county assessors for use in
assessing properties under the Mills Act.
On June 8, 1976, the voters of California approved Proposition 7 which amended section
8 of article XIII of the California Constitution. This amendment requires that restricted
historical property be valued on a basis that is consistent with its restrictions and uses.
Sections 439 through 439.4 were added to the Revenue and Taxation Code to
implement Proposition 7. These statutes, in particular Section 439.2, prohibit a
valuation of restricted historical property based on sales data and instead require that
such property be valued by a prescribed income capitalization method.
Using the income approach, the County Assessor’s Office values the property according
to the capitalization of income, whereby the property’s potential income is divided by a
pre-determined capitalization rate to establish a new assessed property value to be
taxed. The income approach for an owner occupied property is based on its potential
rental value. Commercial, industrial, or multi-family properties would have an actual
income that is used for the calculation.
The County Assessor’s Office is responsible for making the final determination of the
taxes due when the approved Mills Act contract is submitted and recorded, and will
continue to conduct property tax assessments on an annual basis.
How much will my property taxes be reduced under a typical Mills Act Program?
Instead of basing your property tax on the purchase price of your property (Proposition
13, Base Year Value), the Assessor reassesses your property on its ability (or potential
ability) to produce income (income approach). Using the income approach, Mills Act
contract participants may realize substantial property tax savings of between 40% and
60% each year for newly improved or purchased older properties. Valuations of Mills Act
properties are determined by the income approach to value, which estimates the
market value of a property based on the income it generates, rather than by the
standard market approach to value, which is based on its potential selling price.
Properties that have been under the same ownership for a long time are assessed lower
property taxes than homes sold more recently, so the owners of those properties will
most likely not benefit from the Mills Act.
It is possible that the Proposition 13 value may actually be lower than the restricted
value with the Mills Act, and the property would receive no immediate benefit. Some
owners who would receive no benefit still apply for the Mills Act. It can be a selling
point to a potential buyer because the property would not be reappraised at its full
market value upon sale if the property was already under a historical contract.
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Exhibit 1
ITEM #3
How long will it take before I notice the reduction on my property tax bill under a typical Mills
Act Program?
The Assessor's Office implements the Mills Act valuation once a year. Contracts
recorded by December 31st would be implemented on the following November tax bill.
Since the City Council is only considering the initiation of a work program to implement
the Mills Act at its meeting on October 19, 2021, Mills Act applications would likely not
be ready for intake until late 2022 or early 2023, which may likely be implemented for
2023 or 2024 tax secured assessment roll.
Are there potential penalties for property owners under a typical Mills Act contract?
Yes. If a property is not maintained under the terms of the contract, is improperly
altered, or if rehabilitation work is not performed, the owner could be found in breach
of contract. If the breach of contract cannot be resolved to satisfy the contract, the
contract is cancelled. As a penalty, the owner is assessed a 12.5% penalty based on the
current fair-market value of the property.
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Exhibit 2
ITEM #3
California Office of Historic Preservation
List of agencies in California with Mill Act agreements
Data retrieved Oct. 1, 2021; accessed from https://ohp.parks.ca.gov/?page_id=30346
Jurisdiction: Anaheim
County: Orange
Contact: Christine Nguyen, Associate
Planner
200 S.Anaheim Blvd., Suite 162
Anaheim, CA 92805
Phone: 714-765-4942
Email: cnguyen@anaheim.net
Web: https://www.anaheim.net/
Jurisdiction: Arcata
County: Humboldt
Contact: Delo Freitas, Senior Planner
736 F Street
Arcata, CA 95521
Phone: 707-825-2213
Email: dfreitas@cityofarcata.org
Web: https://www.cityofarcata.org/
Jurisdiction: Belvedere
County: Marin
Contact: Pierce Macdonald, City Planner
450 San Rafael Ave.
Belvedere, CA 94920
Phone: 415-435-3838
Email: pmacdonald@cityofbelvedere.org
Web: https://www.cityofbelvedere.org/
Jurisdiction: Benicia
County: Solano
Contact: Suzanne Thorsen, Associate
Planner
250 East L. Street
Benicia, CA 94510
Phone: 707-746-4279
Email: sthorsen@ci.benicia.ca.us
Web: https://www.ci.benicia.ca.us/
Jurisdiction: Orange (City)
County: Orange
Contact: Marissa Moshier, Assoc. Planner, Historic
Preservation
300 East Chapman Ave.
Orange, CA 92666-1591
Phone: 714-744-7243
Email: mmoshier@cityoforange.org
Web: https://www.cityoforange.org/
Jurisdiction: Orange (County)
County: Orange
Contact: Brian Grummer, Appraiser
630 N. Broadway
Santa Ana, CA 92702
Phone: 714-834-3448
Email: none stated
Web: https://www.ocgov.com/
Jurisdiction: Oxnard
County: Ventura
Contact: Dennis Scala, Management Analyst III
214 S. C Street
Oxnard, CA 93030
Phone: 805-385-7429
Email: dennis.scala@ci.oxnard.ca.us
Web: https://www.oxnard.org/
Jurisdiction: Palm Springs
County: Riverside
Contact: Ken Lyon, Associate Planner
3200 Tahquitz Canyon Way
Palm Springs, CA 92263
Phone: 760-323-8245
Email: ken.lyon@palmsprings-ca.gov
Web: https://www.palmspringsca.gov/
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Exhibit 2
ITEM #3
Jurisdiction: Berkeley
County: Alameda
Contact: Sally Zarnowitz, Senior
Preservation Planner
2120 Milvia Street
Berkeley, CA 94704
Phone: 510-981-7429
Email: szarnowitz@cityofberkeley.info
Web: https://www.cityofberkeley.info/Ho
me.aspx
Jurisdiction: Beverly Hills
County: Los Angeles
Contact: Mark Odell, Urban Designer
455 North Rexford Drive
Beverly Hills, CA 90210
Phone: 310-285-1116
Email: modell@beverlyhills.org
Web: https://www.beverlyhills.org/
Jurisdiction: Brea
County: Orange
Contact: Adrienne Gladso, Senior Planner
Number 1 Civic Center Way
Brea, CA 92821
Phone: 714-990-7674
Email: adrienneg@ci.brea.ca.us
Web: https://www.ci.brea.ca.us/
Jurisdiction: Calabasas
County: Los Angeles
Contact: Krystin Rice, Associate Planner
100 Civic Center Way
Calabasas, CA 91302
Phone: 818-224-1709
Email: krice@cityofcalabasas.com
Web: https://www.cityofcalabasas.com/
Jurisdiction: Chico
County: Butte
Contact: Planning Services Department
411 Main Street
Chico, CA 95927
Phone: 530-879-6800
Email: zoning@chicoca.gov
Web: http://www.chico.ca.us/
Jurisdiction: Palo Alto
County: Santa Clara
Contact: Matthew Weintraub, Planner
250 Hamilton Ave.
Palo Alto, CA 94303
Phone: 650-329-2247
Email: matthew.weintraub@cityofpaloalto.org
Web: https://www.cityofpaloalto.org/
Jurisdiction: Pasadena
County: Los Angeles
Contact: Kevin Johnson, Senior Planner
175 N. Garfield
Pasadena, CA 91109-7215
Phone: 626-744-7806
Email: kevinjohnson@cityofpasadena.net
Web: https://www.cityofpasadena.net/
Jurisdiction: Pomona
County: Los Angeles
Contact: Judy Kollar, Senior Planner
505 South Garey Ave.
Pomona, CA 91790
Phone: 909-469-2082
Email: judy_kollar@ci.pomona.ca.us
Web: https://www.ci.pomona.ca.us/
Jurisdiction: Rancho Cucamonga
County: San Bernardino
Contact: Larry Henderson, Planner
10050 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909-477-2750
Email: lhenders@ci.rancho-cucamonga.ca.us
Web: https://www.cityofrc.us/
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Exhibit 2
ITEM #3
Jurisdiction: Chula Vista
County: San Diego
Contact: Lynnette Tessitore-Lopez, Hist.
Preservation Program Mgr
276 4th Ave., Bldg. C
Chula Vista, CA 91910
Phone: 619-409-5465
Email: ltessitore-lopez@ci.chula-vista.ca.us
Web: https://www.chulavistaca.gov/
Jurisdiction: Claremont
County: Los Angeles
Contact: Andrea Heywood, Associate
Planner
207 Harvard Ave.
Claremont, CA 91711
Phone: 909-399-5353
Email: aheywood@ci.claremont.ca.us
Web: https://www.ci.claremont.ca.us/
Jurisdiction: Colton
County: San Bernardino
Contact: Mario Suarez, Senior Planner
650 N. LaCadena Drive
Colton, CA 92324
Phone: 909-370-5523
Email: msuarez@ci.colton.ca.us
Web: https://www.ci.colton.ca.us/
Jurisdiction: Corona
County: Riverside
Contact: Nancy Gutierrez, Associate
Planner
815 West 6th
Corona, CA 92887
Phone: 951-279-3749
Email: nancyg@ci.corona.ca.us
Web: https://www.coronaca.gov/
Jurisdiction: Coronado
County: San Diego
Contact: Ann McCaull, Community
Development
1825 Strand Way
Coronado, CA 92118
Phone: 619-522-7326
Email: amccaull@coronado.ca.us
Web: https://www.coronado.ca.us/
Jurisdiction: Redondo Beach
County: Los Angeles
Contact: Aaron Jones, Associate Planner
415 Diamond Street
Redondo Beach, CA 90277
Phone: 310-372-1171
Email: aaron.jones@redondo.org
Web: https://www.redondo.org/
Jurisdiction: Redwood City
County: San Mateo
Contact: Steven Turner, Planning Manager
1017 Middlefield Road
Redwood City, CA 94064
Phone: 650-780-5934
Email: sturner@redwoodcity.org
Web: https://www.redwoodcity.org/
Jurisdiction: Riverside
County: Riverside
Contact: Teri Delcamp, Sr. Planner Historic Preservation
3900 Main Street
Riverside, CA 92522
Phone: 951-826-5371
Email: tdelcamp@riversideca.gov
Web: https://www.riversideca.gov/
Return to Index
Jurisdiction: Sacramento (City)
County: Sacramento
Contact: Carson Anderson, Preservation Director
300 Richards Blvd., 3rd Floor
Sacramento, CA 95811
Phone: 916-808-8259
Email: canderson@cityofsacramento.org
Web: http://www.cityofsacramento.org/
Jurisdiction: Salinas
County: Monterey
Contact: Robert Latino, Associate Planner
65 West Aisal Street
Salinas, CA
Phone: 831-758-7206
Email: robertl@city.salinas.us
Web: https://www.cityofsalinas.org/
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Exhibit 2
ITEM #3
Jurisdiction: Covina
County: Los Angeles
Contact: Alan Carter, Associate Planner
125 East College Street
Covina, CA 91723-2199
Phone: 626-858-7231
Email: acarter@ci.covina.ca.us
Web: https://covinaca.gov/
Jurisdiction: Dana Point
County: Orange
Contact: Brenda Chase, Senior Planner
33282 Golden Lantern
Dana Point, CA 92629
Phone: 949-248-3568
Email: bchase@danapoint.org
Web: https://www.danapoint.org/
Jurisdiction: Danville
County: Contra Costa
Contact: Bonnie Guttman, Senior Planner
510 La Gonda Way
Danville, CA 94526-1740
Phone: 925-314-3395
Email: bguttman@ci.danville.ca.us
Web: https://www.danville.ca.gov/
Jurisdiction: Encinitas
County: San Diego
Contact: Kathy Noel, Planner
505 Vulcan Ave.
Encinitas, CA 92024
Phone: 760-633-2710
Email: knoel@ci.encinitas.ca.us
Web: https://encinitasca.gov/
Jurisdiction: Escondido
County: San Diego
Contact: Paul Bingham, Assistant Planner II
201 N. Broadway
Escondido, CA 92025-2798
Phone: 760-839-4306
Email: pbingham@ci.escondido.ca.us
Web: https://www.escondido.org/home.as
px
Jurisdiction: San Bernardino (City)
County: San Bernardino
Contact: Catherine Allison, Administrative Assistant
300 North D Street
San Bernardino, CA 92418
Phone: 909-384-5122
Email: callison@sbcity.org
Web: http://www.ci.san-bernardino.ca.us/
Jurisdiction: San Clemente
County: Orange
Contact: Jonathan Lightfoot, Associate Planner
910 Calle Negocio
San Clemente, CA 92673
Phone: 949-388-2320
Email: lightfootj@san-clemente.org
Web: https://www.san-clemente.org/
Jurisdiction: San Diego (City)
County: San Diego
Contact: Emma Haggerty, Associate Planner
1222 First Ave., MS512
San Diego, CA 92101
Phone: 619-236-7173
Email: EHaggerty@sandiego.gov
Web:https://www.sandiego.gov/
Jurisdiction: San Diego (County)
County: San Diego
Contact: Gail Wright, Staff Liason, Historic Sites Bd
5201 Ruffin Road, Suite B
San Diego, CA 92123-1666
Phone: 858-694-3003
Email: gail.wright@sdcounty.ca.gov
Web: https://www.sandiegocounty.gov/
Jurisdiction: San Dimas
County: Los Angeles
Contact: Anne Nguyen, Associate Planner
245 East Bonita Ave.
San Dimas, CA 91773
Phone: 909-394-6255
Email: anguyen@sandimas.gov
Web: https://sandimasca.gov/
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Exhibit 2
ITEM #3
Jurisdiction: Eureka
County: Humboldt
Contact: Kristen Goetz, Senior Planner
531 K Street
Eureka, CA 95501
Phone: 707-441-4166
Email: kgoetz@ci.eureka.ca.gov
Web: https://www.ci.eureka.ca.gov/
Jurisdiction: Fontana
County: San Bernardino
Contact: Craig Brouerton, Planning Division
8358 Sierra Ave.
Fontana, CA 92335
Phone: 909-350-7625
Email: cbrourton@fontana.org
Web: https://www.fontana.org/27/Govern
ment
Jurisdiction: Fullerton
County: Orange
Contact: Matt Foulkes, Community &
Economic Development
303 W. Commonwealth Ave.
Fullerton, CA 92832
Phone: 714-738-6878
Email: mfoulkes@cityoffullerton.com
Web: http://cityoffullerton.com/
Return to Index
Jurisdiction: Gilroy
County: Santa Clara
Contact: Cindy Casper
7351 Rosana Street
Gilroy, CA 95020
Phone: 408-8460440
Email: cindie.taylor@ci.gilroy.ca.us
Web: http://www.cityofgilroy.org/
Jurisdiction: Glendale
County: Los Angeles
Contact: Jay Platt, Planner
633 E. Broadway, Rm 103
Glendale, CA 91206-4386
Phone: 818-937-8155
Email: jplatt@ci.glendale.ca.us
Web: https://www.glendaleca.gov/
Jurisdiction: San Francisco (City)
County: San Francisco
Contact: Elizabeth Gordon- Jonckheer, Principal Planner
1650 Mission Street, Suite 400
San Francisco, CA 94103
Email: CPC.MillsActInfo@sfgov.org
Web: https://www.sfplanning.org
Jurisdiction: San Gabriel
County: Los Angeles
Contact: Larissa De La Cruz, Senior Planner
425 South Mission Drive
San Gabriel, CA 91778
Phone: 626-308-2806, ext. 4625
Email: ldelacruz@sgch.org
Web: https://sangabrielcity.com/
Jurisdiction: San Juan Capistrano
County: Orange
Contact: Terri Delcamp, Historic Preservation Officer
32400 Paseo Adelanto
San Juan Capistrano, CA 92675
Phone: 949-443-6330
Email: tdelcamp@sanjuancapistrano.org
Web: http://sanjuancapistrano.org/
Jurisdiction: San Luis Obispo (City)
County: San Luis Obispo
Contact: Brian Leveille, Senior Planner
990 Palm Ave.
San Luis Obispo, CA 93401
Phone: 805-781-7166
Email: bleveille@slocity.org
Web: https://www.slocity.org/
Jurisdiction: San Mateo (City)
County: San Mateo
Contact: Ronald Munekawa, Senior Planner
330 W. 20th Ave.
San Mateo, CA 94403
Phone: 650-552-7202
Email: rmunekawa@cityofsanmateo.org
Web: https://www.cityofsanmateo.org/
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Exhibit 2
ITEM #3
Jurisdiction: Glendora
County: Los Angeles
Contact: David Chantarongsu, City Planner
116 E. Foothill Blvd.
Glendora, CA 91741
Phone: 626-912-8217
Email: dchantarongsu@ci.glendora.ca
Web: https://www.cityofglendora.org/
Jurisdiction: Highland
County: San Bernardino
Contact: Kim Stater, Redevelopment
Assistant
27215 Baseline
Highland, CA 92346
Phone: 909-864-8732 ext. 204
Email: kstater@cityofhighland.org
Web: http://ci.highland.ca.us/
Jurisdiction: La Mesa
County: San Diego
Contact: Allyson Kinnard, Associate Planner
8130 Allison Ave.
La Mesa, CA 91941
Phone: 6199-667-1196
Email: akinnard@ci.la-mesa.ca.us
Web: http://www.cityoflamesa.us/
Jurisdiction: La Verne
County: Los Angeles
Contact: Arlene Andrew, Senior Planner
3660 D Street
La Verne, CA 91750
Phone: 909-596-8706
Email: aandrew@ci.la-verne.ca.us
Web: https://www.cityoflaverne.org/
Jurisdiction: Laguna Beach
County: Orange
Contact: Matina Speare Caron,
Senior Planner
505 Forest Ave.
Laguna Beach, CA 92651
Phone: 949-464-6629
Email: mcaron@lagunabeachcity.net
Web: http://lagunabeachcity.net/
Jurisdiction: Santa Ana
County: Orange
Contact: Melanie McCann, Senior Planner
PO Box 9188 (M-20)
Santa Ana, CA 92702
Phone: 714-647-5842
Email: mmccann@santa-ana.org
Web: https://www.santa-ana.org/
Jurisdiction: Santa Barbara (City)
County: Santa Barbara
Contact: Nicole Hernandez, Associate Planner
630 Garden Street
Santa Barbara, CA 93101
Phone: 805-564-5470, ext. 4557
Email: nhernandez@santabarbaraca.gov
Web: https://www.santabarbaraca.gov/
Jurisdiction: Santa Clara (City)
County: Santa Clara
Contact: Yen Hab Chen, Associate Planner
1500 Warburton Ave.
Santa Clara, CA 95050
Phone: 408-615-2450
Email: ychen@santaclaraca.gov
Web: https://www.santaclaraca.gov/
Jurisdiction: Santa Clara (County)
County: Santa Clara
Contact: Dana Peak, Historical Heritage Coordinator
70 W. Hedding Street
San Jose, CA 94510
Phone: 408-299-5798
Email: dana.peak@pln.sccgov.org
Web: https://www.sccgov.org/sites/scc/Documents/ho
me.html
Jurisdiction: Santa Monica
County: Los Angeles
Contact: Scott Albright, Senior Planner
1685 Main Street, Rm 212
Santa Monica, CA 90407-2200
Phone: 310-458-3880
Email: scott.albright@smgov.net
Web: https://www.smgov.net/
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Exhibit 2
ITEM #3
Jurisdiction: Larkspur
County: Marin
Contact: Kristin Teicahe, Heritage
Preservation Board
400 Magnolia Ave.
Larkspur, CA 94939
Phone: 415-927-5038
Email: kteicahe@ci.larkspur.ca.us
Web: https://ci.larkspur.ca.us/
Jurisdiction: Long Beach
County: Los Angeles
Contact: Christopher Koontz, Advance
Planning Officer
333 West Ocean Blvd., 7th Floor
Long Beach, CA 90802
Phone: 562-570-6288
Email: christopher.koontz@longbeach.gov
Web: http://www.longbeach.gov/
Jurisdiction: Los Altos
County: Santa Clara
Contact: Zachary Dahl, Associate Planner
1 N. San Antonio Rd.
Los Altos, CA 94022
Phone: 650-947-2633
Email: zach.dahl@ci.los-altos.ca.us
Web: https://www.losaltosca.gov/
Jurisdiction: Los Angeles (City)
County: Los Angeles
Contact: Lambert Giessinger, Historical
Prop. Contracts Mgr.
221 N. Figueroa Street, Suite 1350
Los Angeles, CA 90012
Phone: 213-847-3648
Email: lambert.giessinger@lacity.org
Web: https://www.lacity.org/
Jurisdiction: Los Angeles (County)
County: Los Angeles
Contact: Dean Edwards, Sr Regional
Planning Assistant
320 West Temple Street, 13th Floor
Los Angeles, CA 90012
Phone: 213-974-6435
Email: dedwards@planning.lacounty.gov
Web: https://lacounty.gov
Jurisdiction: Saratoga
County: Santa Clara
Contact: Shweta Bhatt, Assistant Planner
13777 Fruitvale Ave.
Saratoga, CA 95070
Phone: 408-868-1266
Email: sbhatt@saratoga.ca.us
Web: https://www.saratoga.ca.us/
Jurisdiction: Sierra Madre
County: Los Angeles
Contact: Kurt Christiansen, Director of Developmental
Svcs.
232 W. Sierra Madres Blvd.
Sierra Madre, CA 91024
Phone: 626-355-4239
Email: kchristiansen@ci.sierra-madre.ca.us
Web: http://www.cityofsierramadre.com/
Jurisdiction: Sonoma (County)
County: Sonoma
Contact: Denise Peter, Planner III
La Plaza A, 2300 County Center Dr., Suite A208
Santa Rosa, CA 95403
Phone: 707-565-7385
Email: dpeter@sonoma-county.org
Web: http://sonomacounty.ca.gov/Home/
Jurisdiction: South Pasadena
County: Los Angeles
Contact: Edward Sissi, Assistant Planner
1414 Mission Street
South Pasadena, CA 91030-3298
Phone: 626-403-7227
Email: esissi@southpasadenaca.gov
Web: https://www.southpasadenaca.gov/
Jurisdiction: South San Francisco
County: San Mateo
Contact: Gerry Beaudin, Commission Secretary
315 Maple Ave.
South San Francisco, CA 94080
Phone: 650-829-6630
Email: gbeaudin@ssf.net
Web: https://www.ssf.net/
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Exhibit 2
ITEM #3
Jurisdiction: Modesto
County: Stanislaus
Contact: Wayne Mathes, Cultural Services
Manager
1010 10th Street
Modesto, CA 95354
Phone: 209-577-5335
Email: wmathes@modestogov.com
Web: http://www.modestogov.com/
Jurisdiction: Monrovia
County: Los Angeles
Contact: Steve Sizemore, Planning Division
Manager
415 South Ivy Ave.
Monrovia, CA 91016-2888
Phone: 626-932-5539
Email: ssizemore@ci.monrovia.ca.us
Web: https://www.cityofmonrovia.org/
Jurisdiction: Monterey (City)
County: Monterey
Contact: Kim Cole, Planner
Colton Hall, City Hall
Monterey, CA 93940
Phone: 831-646-3885
Email: cole@ci.monterey.ca.us
Web: https://monterey.org/
Jurisdiction: Monterey (County)
County: Monterey
Contact: Meg Clovis, Cultural Affairs
Manager
Monterey County Parks, PO Box 5249
Salinas, CA 93915
Phone: 831-755-4913
Email: clovism@co.monterey.ca.us
Web: https://www.co.monterey.ca.us/
Jurisdiction: Napa (County)
County: Napa
Contact: None stated
Planning, Building & Environmental Svcs.
1195 3rd Street, 2nd Floor
Phone: 707-253-4417
Email: cdp@countyofnapa.org
Web: https://www.countyofnapa.org/
Jurisdiction: St Helena
County: Napa
Contact: Carol Poole, Planning Director
1480 Main Street
St Helena, CA 94574
Phone: 707-967-2921
Email: planning@ci.st-helena.ca.us
Web: https://www.sthelena.com/
Jurisdiction: Sunnyvale
County: Santa Clara
Contact: Gerri Caruso, Principal Planner
PO Box 3707
Sunnyvale, CA 94088
Phone: 408-730-7591
Email: gcaruso@ci.sunnyvale.ca.us
Web: https://sunnyvale.ca.gov/
Return to Index
Jurisdiction: Truckee
County: Nevada
Contact: Jenna Endres, Senior Planner
10183 Truckee Airport Road
Truckee, CA 96161
Phone: 530-582-2922
Email: jendres@townoftruckee.com
Web: https://www.townoftruckee.com/services
Jurisdiction: Tulare (City)
County: Tulare
Contact: Howard Edson, Developmental Services
Director
411 East Kern Ave.
Tulare, CA 93274
Phone: 559-684-5631
Email: hedson@ci.tulare.ca.us
Web: https://www.tulare.ca.gov/home
Jurisdiction: Tuolumne (County)
County: Tuolumne
Contact: Bev Shane, Director, Community Development
2 South Green Street
Sonora, CA 95370
Phone: 209-533-5633
Email: bshane@co.tuo.ca.us
Web: https://www.tuolumnecounty.ca.gov/
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Exhibit 2
ITEM #3
Jurisdiction: National City
County: San Diego
Contact: Martin Reder, Principal Planner
1243 National City Road
National City, CA 91950
Phone: 619-336-4310
Email: Planning@ci.national-city.ca.us
Web: https://www.nationalcityca.gov/
Jurisdiction: Nevada City
County: Nevada
Contact: Mark Prestwich, City Manager
317 Broad Street
Nevada City, CA 95959
Phone: 530-265-2496, ext. 119
Email: mark.prestwich@nevadacityca.org
Web: https://www.nevadacityca.gov/
Jurisdiction: Oakdale
County: Stanislaus
Contact: Steve Baker, City Administrator
280 N. Third Ave.
Oakdale, CA 95361
Phone: 209-847-3031
Email: s.baker@ci.oakdale.ca.us
Web: https://www.oakdalegov.com/
Jurisdiction: Oakland
County: Alameda
Contact: Betty Marvin, Historic
Preservation Manager
250 Frank H. Ogawa Plaza, Suite 3315
Oakland, CA 94612
Phone: 510-238-6879
Email: bmarvin@oaklandnet.com
Web: https://www.oaklandca.gov/
Jurisdiction: Ontario
County: San Bernardino
Contact: Diane Ayala, Senior Planner
303 East B Street
Ontario, CA 91764
Phone: 909-395-2428
Email: dayala@ci.ontario.ca.us
Web: https://www.ontarioca.gov/
Jurisdiction: Turlock
County: Stanislaus
Contact: Debbie Whitmore, Dep. Director, Dev. Svcs.
1565 Broadway, Suite 120
Turlock, CA 95380-5454
Phone: 209-668-5640
Email: dwhitmore@turlock.ca.us
Web: https://www.cityofturlock.org/
Jurisdiction: Tustin
County: Orange
Contact: Scott Reekstin, Principal Planner
300 Centennial Way
Tustin, CA 92780
Phone: 714-573-3016
Email: sreekstin@tustinca.org
Web: https://www.tustinca.org/
Jurisdiction: Upland
County: San Bernardino
Contact: John Atwater, Senior Planner
460 N. Euclid Street
Upland, CA 91786
Phone: 909-931-4132
Email: jatwater@ci.upland.ca.us
Web: https://www.uplandca.gov/
Jurisdiction: Vallejo
County: Solano
Contact: Bill Tuikka, Planner
555 Santa Clara Street
Vallejo, CA 94590
Phone: 707-648-5391
Email: bill.tuikka@cityofvallejo.net
Web: https://www.cityofvallejo.net/
Jurisdiction: Ventura (City)
County: Ventura
Contact: Brian Randall, Planning Department
501 Poll Street
Ventura, CA 93002-0099
Phone: 805-654-7882
Email: brandall@ci.ventura.ca.us
Web: https://www.cityofventura.ca.gov/
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Exhibit 2
ITEM #3
Jurisdiction: Ventura (County)
County: Ventura
Contact: Dillan Murray, Cultural Heritage Program
Planner
800 S. Victoria Ave., L#1740
Ventura, CA 93009
Phone: 805-654-5042
Email: Dillan.Murray@ventura.org
Web: https://www.ventura.org/
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ITEM #3
EXHIBIT 3
COST BREAKDOWN
IMPLEMENTATION COSTS TO ADMINISTER A MILLS ACT CONTRACT FOR EACH
HISTORIC RESOURCE
Task Consultant Cost
(Applicant Pays)
City Service Fee/Cost
(Applicant Pays)
Pre-approval Inspection and
Preservation Plan $7,000 to $10,000 ---
Application Processing --- est. < $500
Historic Preservation
Commission Staff Report and
Hearing
$250 est. < $1,000
City Council Staff Report and
Hearing $250 est. < $1,000
Contract Execution --- est. < $500
Recording Fees < $50 ---
Maintenance or Treatment
Plan Varies significantly ---
Five-Year Inspection(s) --- est. < $500 each
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ITEM #3
EXHIBIT 4
GENERAL PLAN CONSISTENCY ANALYSIS
The ability to enact city ordinances flows directly from the city’s general police power, which
among other things specifies that city ordinances must be consistent the city’s general plan.
Since the City Council is only considering the initiation of a work program to implement the
Mills Act at its meeting on October 19, 2021, it is helpful to prepare a preliminary assessment
regarding General Plan conformance to ensure that the prospective work program would be
consistent with General Plan policies.
Based on a preliminary review, the prospective work program would be consistent with the
following General Plan policies:
Land Use and Community Design Element
2-G.32 Celebrate the Barrio’s history and resources, and foster development of cohesive
streetscapes with strategic improvements, including plazas where feasible.
Staff notes on consistency with the Land Use Element: Continued investment in historic
communities and buildings is widely recognized as contributing to the goals of neighborhood
revitalization. The prospective Mills Act Program would be consistent with this policy
because it provides a financial incentive to private property owners to protect and
rehabilitate privately-owned properties and encourage private owners to protect cultural
heritage resources.
Open Space, Conservation, and Recreation Element
4-P.34 Promote expansion of recreational and educational use opportunities in areas of
significant ecological value, such as lagoons, where discretionary use of the resource allows.
Consider partnering with private foundations for the conservation of such lands and the
development of educational programming.
•Combine historically significant sites with recreational learning opportunities, where
possible.
•Utilize community parks in support of historical and cultural programs and facilities
when feasible and appropriate.
•Coordinate the efforts of the Historic Preservation Commission on the siting and care of
historic ruins within parks
Staff notes on consistency with the Open Space, Conservation, and Recreation Element:
Promoting the preservation and enhancement of landmarks, sites, and buildings would help
facilitate a greater interest in cultural, historical, archaeological and urban design
significance. The prospective Mills Act Program would be consistent with this policy because
participation in the program encourages the preservation and enhancement of properties in
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ITEM #3
accordance with the Secretary of the Interior Standards, which would lead to an expansion
of recreational and educational opportunities.
Arts, Culture, History, and Education Element
7-G.1 Recognize, protect, preserve, and enhance the city’s diverse heritage.
7-G.2 Make Carlsbad’s history more visible and accessible to residents and visitors.
7-P.2 Encourage the use of regional, state and federal programs that promote cultural
preservation to upgrade and redevelop properties with historic or cultural value. Consider
becoming a participant in the Mills Act tax incentive program.
7-P.3 Formalize a program of historical markers/plaques at resources in state and national
registers or of local importance.
7-P.4 Promote community education of historic resources, integration and celebration of such
resources as part of community events:
a.Enhance the community’s recognition that objects of historic importance increase both
fiscal and community value.
b.Promote the use of historic resources for the education, pleasure and welfare of the
people of the city. Cooperate with historic societies, schools, libraries, parks and
community members to stimulate public interest in historic preservation.
c.Maintain historical reference materials on file at the Carlsbad City Library.
7-P.5 Encourage the rehabilitation of qualified historic structures through application of the
California Historical Building Code.
7-P.6 Ensure compliance with the City of Carlsbad Cultural Resource Guidelines to avoid or
substantially reduce impacts to historic structures listed or eligible to be listed in the National
Register of Historic Places or the California Register of Historical Resources.
Staff notes on consistency with the Arts, Culture, History, and Education Element: The
prospective Mills Act Program would be consistent with these policies because participation in
the program encourages the preservation and enhancement of properties, which helps
encourage private owners to protect cultural heritage resources. The use of the Mills Act is an
integral part of many successful historic rehabilitation projects in the state. Therefore, the
prospective Mills Act Program would help incentivize the rehabilitation of existing properties as
a cost-effective alternative to new, more expensive construction and protect and preserve the
city’s diverse heritage and make it more visible and accessible to residents, businesses, and
other community members.
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Mike Strong, Assistant Community Development Director
Community Development Department
Nov. 8, 2021
Information on the Mills
Act
{city of
Carlsbad
MILLS ACT BACKGROUND
•The Mills Act is legislation that creates a
program for local governments (optional)
•A tax incentive to encourage preservation
-Contract is for ten years, with extensions
•All authority is given to local governments
MILLS ACT INFORMATION
MILLS ACT PROGRAM
potential tax incentive for historic properties
{ City of
Carlsbad
HOW THE MILLS ACT
PROGRAM WOULD WORK
•Prospective applicants need to determine eligibility
-Need to be listed as a resource or point of interest
in a historic inventory
•Applicant hires someone to perform pre-approval
inspections
•Once complete, application may be filed with the city
MILLS ACT INFORMATION
{ City of
Carlsbad
HOW THE MILLS ACT
PROGRAM WORKS CONT’D
•Contract specifies an approved improvement list
-Federal and local standards apply
•Contract timelines
-The city is responsible for recording
executed contracts
-Needs to be recorded by December 31st
MILLS ACT INFORMATION
{ City of
Carlsbad
HOW THE MILLS ACT
PROGRAM WORKS CONT’D
•Once draft contract is ready, item is considered by HPC
and CC
•In exchange for tax relief, owner agrees to restore or
maintain historic property
•Tax rolls are reassessed for the next fiscal year
•Owner agrees to periodic visits for inspection
MILLS ACT INFORMATION
{ City of
Carlsbad
POTENTIAL BENEFITS TO
THE CITY
•Incentive based approach to preservation
•Helps promote preservation
•Program is flexible –city is in control
-city controls number of contracts
-city can terminate contracts if desired
•Most of the property tax loss is not from the city
MILLS ACT INFORMATION
{ City of
Carlsbad
POTENTIAL BENEFITS TO
THE PROPERTY OWNER
•Creates an incentive to restore and maintain
historic property
-property tax savings of 40% and 60%
•Tax benefit runs with title
•Tax benefit is indefinite
MILLS ACT INFORMATION
MILLS ACT PROGRAM
potential tax incentive for historic properties
{ City of
Carlsbad
STEPS TO DEVELOP A CITY
MILLS ACT PROGRAM
•Award a professional services agreement
•Develop the program and implementing
documents
•Conduct stakeholder outreach
•Decision-making process
MILLS ACT INFORMATION
{ City of
Carlsbad
NEXT STEPS –WORK PROGRAM TIMELINE
Oct. 2021
City Council authorization
to work on a Mills Act
Program
Dec. 2021
Execute contract
with consultant June –July 2022
HPC and PC review
and recommendation
Jan. 2022 –May 2022
Develop program and
conduct outreach July or August 2022
City Council consideration
MILLS ACT INFORMATION
0
0
0
0
0
(city of
Carlsbad