In 1972 California State legislators adopted the Mills Act, granting local governments the authority to grant property tax relief to owners of “qualified” historic properties. To pursue this historic preservation tax credit incentive program, an owner of a qualified historic property must enter into a Historic Property Preservation agreement with the City of Santa Ana. Under this contract agreement, the property owner agrees to protect, preserve, and maintain the property in accordance with specific preservation standards and other conditions in exchange for property tax credits.