The Mills Act allows owners of qualifying buildings to receive a potential property tax reduction and use the savings to help rehabilitate, restore, and maintain their buildings.
To be considered for a Mills Act contract, a property must be designated as a City of Beverly Hills Landmark and satisfy the Mills Act Program requirements.
The Mills Act application deadline is May 31 of each year. Applications filed after May 31 will be accepted on a rolling basis for the following year.
Download Estimated Property Tax Adjustment Worksheet
Use this worksheet to estimate the tax adjustment possible through the Mills Act Program. Note: This is only an estimate; tax adjustments are conducted by the Los Angeles County Assessor’s Office.
How to Apply
Prior to submitting an application, an owner should schedule a pre-application review meeting with City staff. This will confirm that the property qualifies for the program and ensures that the application submittal requirements and mandatory terms of the Mills Act Contract are understood. This meeting includes a site visit to review conditions on the property. Schedule a pre-application meeting
Application Submittal
Mills Act applications are submitted to the Community Development Department. The application requires a “pro forma” regarding the proposed Rehabilitation, Restoration, and Maintenance Plan; drawings; samples; cost estimates; photographs; and any other materials or studies needed. City staff is available to assist with the application process.
Review for Completeness
City staff will review the submitted materials and determine if the application is complete. To be scheduled for a hearing, applications must be complete and include all attachments and required information and fees. City staff may schedule a meeting with the applicant to discuss details of the preservation plan and any proposed new construction. Once the application has been determined complete, City staff shall schedule it for review at a noticed public hearing.
Public Hearing
The Mills Act application will be considered during a public hearing and a recommendation will be made to the City Council regarding the preservation plan, any restrictions that should be added to the agreement, and whether the application for a Mills Act contract should be approved or denied. Applications will be docketed for the earliest available meeting or a specific date that is not sooner that the first available meeting if requested by the applicant.
City Council
After review by the Planning Commission, the City Council will consider entering into Mills Act contracts as part of its regular agenda. The City Council may factor the estimated fiscal impact on the City as part of its consideration. The City Council may approve or disapprove a Mills Act contract request.
Contract Execution and Recordation
If approved by the City Council, the City will execute the contract and forward it to the County Recorder’s office for recordation. The recorded copy will be returned to the City for submission to the County Tax Assessor’s office for implementation. The Los Angeles County Assessor is responsible for calculating tax savings. The County Assessor reassesses Mills Act properties once a year.
