Mills Act

Reduced Property Tax for Historic Property

The Mills Act was approved by the state in 1972, and it allows local governments to grant property tax relief to homes and commercial properties that are considered historic. Tuolumne County enacted the Mills Act provisions in 1992, to permit owners of qualified historic property to receive a reduced property tax bill each year for participating in the program. In return, the owner must agree to maintain the property in a historic state.


In order to be eligible, historic homes and commercial property must be 50 years of age or older. This is strictly a voluntary program, and has shown to be a benefit to the goal of historic preservation in Tuolumne County. Contact the Community Resources Agency for more information.