The following properties are eligible for Mills Act Contracts:

• Contributing (historic) property within the boundaries of an established historic district  Property identified as a historic resource in the City's Historic Resources Inventory
• Property designated or found eligible for designation in the National Register of Historic Places or California Register of Historic Resources

Prior to submitting an application, please confirm that your property qualifies by reviewing the Old Towne Historic Preservation Map, Eichler historic district maps, or contacting the Historic Preservation Planner.

Mills Act applications are processed twice yearly by the Community Development Department - Historic Preservation. A Mills Act Contract is a legally binding agreement between the property owner and the City of Orange. It is recorded against the property and transfers to future property owners. We encourage you to consult with your attorney and/or tax representative prior to applying.

• Mills Act Application

The City is not presently accepting Mills Act applications for 2025 while the program is under review.  More information about program status will be available in the Spring.  Please check the agendas for upcoming City Council meetings to maintain awareness about program status.

Different property owners with Mills Act Contracts may receive different property tax reductions depending on how long they have owned the property and the property's existing assessed value. The City does not control or set the assessed value of property under the Mills Act Contract. This value and the ultimate property tax paid by the property owner is determined by the Orange County Assessor, using a formula that is established by the state Mills Act legislation.

• Guidance on the Mills Act Historical Property Valuation from the Orange County Assessor

If you have specific questions about the potential assessed value of your property under a Mills Act Contract, please contact the Orange County Assessor - Special Properties Division at (714) 834-2727.

The City requires Mills Act property owners to report regularly on repairs and maintenance to their historic property and to update their Rehabilitation Plan (Exhibit D) of the Mills Act Contract once every ten years.

• For an annual report on work completed in the prior year, use the Mills Act Annual Report Form
• For an update to the ten-year Rehabilitation Plan, view the Mills Act 10-Year Rehabilitation Plan