Mills Act
Mills Act property owners are an integral part of preserving Truckee’s unique historic past. The purpose of Mills Act contracts is to provide tax incentives to property owners in exchange for preserving and/or restoring qualified historic buildings.
Mills Act Applications
Applications for the Mills Act program are made through Mills Act Application Form (PDF). Photos of the interior and exterior of the structure must be submitted as part of the application package.
A complete application must be filed prior to September 1, with a signed and executed agreement provided to the Community Development Directory by December 1, in order for the contract to be in effect for the following year. Contracts not signed and executed by December 1 will be carried over for recordation to the following year.
Annual Reporting
Owners of Mills Act properties are required to submit an annual self-reporting form to document ongoing eligibility for the Mills Act program. The Mills Act Self Reporting Form can be submitted online.
For more information, please email Laura Dabe, Senior Planner or call 530-582-2937.
The Mills Act is a state law allowing cities to enter into agreements with the owners of historic structures. Such agreements require a reduction of property taxes in exchange for the continued preservation of the property. Property taxes are recalculated using a formula in the Mills Act and Revenue and Taxation Code.
The Town Council has approved the use of Mills Act agreements with owners of designated historic properties. Based on this action, the Historic Preservation Advisory Commission is promoting awareness and use of the Mills Act as an incentive for the preservation of local historic buildings.
In Truckee, the Mills Act requires that historic property owners spend the property tax money that is saved through the Mills Act on preserving and/or restoring their property.
To qualify for the Mills Act in the Town of Truckee, a building must be listed as a Category A, B or C historic resource in the Town of Truckee's Historic Resources and Architectural Inventory and have no outstanding Code Compliance issues.
The Mills Act law enables the Town to enter into 10-year agreements with owners of historic properties. Under these agreements ("Mills Act agreements") owners agree to maintain and if necessary, rehabilitate their historic structures.
Mills Act agreements have a minimum term of 10 years and are automatically renewed annually for an additional year. Thus, unless the Town or the owner files a notice of non-renewal, a Mills Act agreement always has a term of 10 years.
Applications for the Mills Act program are made through Mills Act Application Form (PDF). Photos of the interior and exterior of the structure must be submitted as part of the application package.
A complete application must be filed prior to September 1, with a signed and executed agreement provided to the Community Development Directory by December 1, in order for the contract to be in effect for the following year. Contracts not signed and executed by December 1 will be carried over for recordation to the following year.