HomeMy WebLinkAboutMills Act Manual_August 2024 Update1
CITY OF PALM DESERT
MILLS ACT PROGRAM
APPLICATION MANUAL
Planning Division
73-510 Fred Waring Drive
Palm Desert, CA 92260
(760)346-0611
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TABLE OF CONTENTS
APPLICATION INFORMATION
Introduction and Purpose 3
Property Qualifications 3
Terms of a Contract 3
Administration 4
Application and Selection Process 5
FORMS
Application Checklist 6
Application 7
10- Year Property Improvement Plan 8
APPENDICES
A. Sample Projects Qualified Under the Mills Act 10
B. Secretary of the Interior’s Standards for Rehabilitation 11
C. Sample Mills Act Contract 12
D. Sample Site Plan 25
E. Site Inspection Form 26
F. State Mills Act Legislation 27
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MILLS ACT PROGRAM
APPLICATION MANUAL
INTRODUCTION AND PURPOSE
The City of Palm Desert Mills Act Program was established by Resolution No. 2011-1 in
2011. The Mills Act is state legislation, enacted in 1972, that grants participating local
governments the authority to enter into contracts with owners of qualified historic
properties who receive a reduction in local property taxes to help offset the costs to
restore, rehabilitate, repair and maintain their properties. Although it is applicable to
historic income producing properties, it is the single most important economic incentive
program available in California for owner occupied historic residential buildings,
particularly single-family homes. A Mills Act program is developed in accordance with
California Government Code, Article 12, Sections 50280-50290 and California Revenue
and Taxation Code, Article 1.0, Sections 439-439.4
This manual is designed to assist you in completing the Mills Act application and provides
a summary of the program requirements.
QUALIFYING HISTORIC PROPERTIES
To qualify for the Palm Desert Mills Act program a property must be one of the
following:
Designated City Landmark
Contributing feature of a designated City historic district
Listed individually in the National Register of Historic Places
Contributing feature of historic district listed in the National Register of Historic
Places
National Historic Landmark
A property must be designated at the time an application is submitted. Questions
regarding the designation status of a property of the City’s designation program can be
addressed to the Cultural Resources Administrator in the Planning Division.
TERMS OF A MILLS ACT CONTRACT
Duration: A Mills Act contract is for a minimum term of ten years. It is automatically
renewed each year on its anniversary date and a new ten year term becomes effective.
Contracts are transferred to new owners when the property is sold.
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Termination: The property owner may terminate the contract by notifying the City at least
ninety (90) days prior to the annual renewal date. The City may terminate the contract by
notifying the owner at least sixty (60) days prior to the renewal date. The owner may make
a written protest about termination by the City. The contract remains in effect for the
balance of the term of the contract beyond the year of termination.
Alterations or Additions to a Property: Work performed on the property (interior,
exterior, and grounds) must meet all City requirements and comply with the “Secretary of
the Interior’s Standards for Rehabilitation”. A 10-Year Property Improvement Plan is
required as part of the application and will be re-evaluated by the City every five years or
as needed.
Annual Reports: Property owners are required to submit an annual report to the City
indicating work completed per the 10-Year Property Improvement Plan. The report is due
by December 31 of each year and should include copies of receipts and/or building permits
where applicable.
Inspection for Compliance: City staff conducts a pre-contract inspection of the property
to ensure compliance with the terms of the contract. Conditions not conforming to the
Secretary of the Interior’s Standards for Rehabilitation may be required to be brought into
compliance before a contract is executed. City staff will conduct annual property
inspections following submittal of the annual report to ensure that proposed work has been
completed and meets all applicable City standards. Inspections may also be required by
the County Assessor, State office Historic Preservation and/or State Board of Equalization.
All inspections are by appointment with the property owner.
Breach of Contract: If the City determines that the property owner is in breach of contract,
the City may cancel the contract and the owner is liable for a cancellation fee of 12.5% of
the current value of the property as determined by the County Assessor.
ADMINISTRATION
City of Palm Desert: Mills Act applications and contracts are administered by the Cultural
Resources Administrator in the Planning Division. Upon selection for the program,
contracts are reviewed by the Cultural Resources Preservation Committee and City
Council for approval.
Riverside County: The County records executed Mills Act contract documents with the
County Recorder before December 31 of the applicable calendar year. After recordation,
the City transmits contract documents to the Riverside County Assessor where the
calculation for the exact property tax under the Mills Act is completed.
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The County Assessor calculates the tax saving using a stated-mandated reassessment
formula based on “capitalization of income” rather than simple “market value.” Mills Act
participants may realize a property tax savings averaging about 50% each year depending
on property value, net operating income, and other variables. Recently purchased historic
properties are most likely to receive the highest reduction. The Mills Act Program does
not guarantee a reduction amount for any property.
Contracts that are recorded by December 31 are reassessed by June 30 of the following
year and the reduced tax will appear on the tax bill of October of that year.
State of California: Within six months of entering into a Mills Act contract, the property
owner must submit written notice to the State Office of Historic Preservation. This
notification states that the property owner has entered into a Mills Act contract. A copy of
the letter must be submitted to the City Cultural Resources Administrator.
APPLICATION AND SELECTION PROCESS
The City accepts an unlimited number of Mills Act contracts per year. Applications are
accepted year-round, but to be considered for the next fiscal year applications must be
submitted by July 30th.
Fees: A non-refundable application fee is due with your application. If your application is
accepted, a contract initiation fee deposit of $1000.00 will be due.
Submittal Requirements: The application should include the following:
1. Application Checklist
2. Application Form
3. Copy of the grant deed, including a complete legal description
4. 10-Year Property Improvement Plan
5. Photographs – Photographs shall be black and white 35mm film including
negatives or compact disc (CD) of the building interior (all rooms) and exterior
(front, sides, rear as well as assessor buildings, and hardscape and landscape
features). Include as many views of architectural details as necessary to document
the character defining features of the building and site. Include one 8 x 10 printed
image that best captures the property, (e.g. front façade). Images shall be printed
onto archival paper in 3 x 5, 4 x 6 or multiple image letter sized sheet format.
6. Site plan – The plan shall be drawn to scale and showing the location of all
buildings, structures and major site features on the property, street names, north
arrow, and dimensions.
7. Non-refundable application fee
The complete application should be submitted to the Planning division’s online portal
here: Digital Plan Submittals | CITY OF PALM DESERT (cpdftp.org) or:
Cultural Resources Administrator
Planning Division
73-510 Fred Waring Drive
Palm Desert, CA 92260-2578
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City of Palm Desert Mills Act
Application Checklist
The following should be completed and submitted with your application packet. See the
Palm Desert Mills Act Application Manual for details on the submittal requirements.
† Application Form
† Copy of the grant deed, including complete legal description
† 10-Year Property Improvement Plan
† Photographs
† Site Plan
† Non-Refundable Application Fee
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73-510 Fred Waring Drive · Palm Desert · California · 92260 · (760) 776-6420 · Fax (760) 776-6392
Property Owner Information:
Name: Address:
City: State: Zip:
Phone: (HM) (WK) Email:
Property Information:
Address of Property: Assessor’s
Parcel No(s): Legal
Description (attach additional sheets if necessary):
Date of Purchase by Current owner:
Use of Property:
Eligibility for the Mills Act Program:
A property must be designated and recorded with the Riverside County Recorder at the time an
application is submitted. Please check the designation(s) that apply to the property:
City Historic Landmark
Contributor to a City Historic District
National Register of Historic Places (individually listed)
National Register of Historic Places (contributor to a historic district)
National Historic Landmark
Name of Historic District (if applicable):
Date of Designation:
Property Owner Consent: I am (we are) the present owner(s) of the property described
above and hereby apply for consideration for a Mills Act Historic Property Contract
Signature of Property Owner Date
Signature of Property Owner Date
City of Palm Desert
Planning Division
MILLS ACT HISTORIC PROPERTY CONTRACT APPLICATION
For Office Use:
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10-Year Property Improvement Plan
For sample projects qualifying under the Mills Act see Appendix “A”. Attach additional
sheets if necessary.
Year Proposed Project Estimated Cost
1
2
3
4
5
6
7
8
9
10
This schedule will be attached as an exhibit to the Historic Property Preservation
Agreement (Mills Act Contract). It may be revised or updated by mutual consent of the
property owner(s) and the Cultural Resources Administrator in the Planning Division.
All projects that affect the exterior of the property are subject to review and approval by
the Cultural Resources Administrator and/or the Cultural Resources Preservation
Committee before work begins. Work must meet all City requirements and the Secretary
of the Interior’s Standards for Rehabilitation (Appendix B).
APPENDICES
A. Eligible Scopes of Work Under the Mills Act
B. Secretary of the Interior’s Standards for Rehabilitation
C. Sample Mills Act Contract Agreement
D. Sample Site Plan
E. Site Inspection Form
F. State Mills Act Legislation
APPENDIX A
Eligible Scope of Work
The table below serves as guidance to determine if the proposed project(s) outlined in the 10-year
Property Improvement Plan are eligible repair, restoration, and/or rehabilitation improvements under
the Mills Act Application. The table categorizes each improvement as either contributing to “structure
integrity”, “architectural/historical integrity”, or ineligible. “Structure integrity” includes the structural
elements of a building (foundation, beams, framing, etc.) and mechanical, electrical, and plumbing
systems. “Architectural/Historical Integrity” includes architectural and historical components (windows,
doors, roofing, decorative elements, trims, etc) that are integral to the justification for the property
having a historical designation.
Any work proposed that is not identified within the table below is subject to eligibility determination by
City Staff, the Cultural Resources Preservation Committee (CRPC), and/or City Council.
SCOPE OF WORK ELIGIBLE INELIGIBLE
Structure
Integrity
Architectural and/or
Historical Integrity
Interior
1. New/repair appliances X
2. New/repair carpet X
3. New/repair countertops X
4. New/repair flooring X
5. Interior painting X
6. Changes to interior walls X
7. Carpentry restoration work consistent
with designation (example: Windows,
molding, framing)
X
Roofing
8. Patch/Repair Roof X
9. New Roof (different material) X
10. New roof (original material) X
11. Altering Building Roof (ridge, dormers,
gables, etc.) X
12. Repair roof framing X
13. Repair of eaves/overhangs X
14. Flashing/waterproofing X
15. Install rooftop photovoltaic system (Solar
panels) X
Windows/Doors/Awning/Shutters
16. Replace exterior doors and/or windows X
17. Alteration/creation of window or door
opening X
18. Replacement/repair of shutters or
awnings X
19. Install or remove shutters or awnings X
APPENDIX A
Exterior Walls
20. Whole house exterior painting X
21. Touch up paint X
22. Re-stucco (like for like) X
23. Stucco repair (like for like) X
24. Repair, restore, or repaint masonry X
25. Cleaning of walls X
26. New/replacement wall cladding X
Architectural Elements
27. Repair, remove, or alter existing patios,
balconies, and/or chimneys X
28. Construct new patio, balcony, and/or
chimney X
29. Construct new attached wall X
30. Repair or replace gutters and downspouts X
31. Repair existing architectural element X
32. Add new architectural element X
Mechanical
33. New HVAC system(s) X
34. New venting or duct work X
35. New water heater X
36. New fans X
37. HVAC system maintenance/repair X
Electrical
38. New electrical outlets, circuits, panels X
39. Whole house rewiring X
40. Electrical panel upgrade X
41. New service lines to detached structure X
42. Electric vehicle charger X
43. Battery storage or generator X
44. Security lighting and/or alarm system X
45. Exterior lighting fixtures X
46. Interior lighting fixtures X
Plumbing
47. Whole house repiping X
48. New plumbing fixtures (sink, tub, shower,
faucets) X
49. Plumbing repairs X
50. New service or supply lines X
Fire Protection
51. Install fire sprinkler system X
52. Install smoke/CO2 alarms X
APPENDIX A
Structural/Foundation
53. Foundation bolting, wall bracing, and
related seismic work
X
54. New/repair foundation
55. Seismic retrofitting
56. Repair or reinforce wall/ceiling framing or
bracing
Drainage/Water Protection
57. Flashing
X
58. New/repair Exterior Drains
59. Water damage repair (interior/exterior)
60. Re-grading of property for drainage
purposes
Accessory Structures
61. New/repair of walls or fences X
62. Contributing landscaping and hardscape X
63. ADU or JADU construction X
64. Install/remove swimming pool X
65. Repair contributing swimming pool X
66. Construct/repair/removal of original
accessory structure
X
67. Construct/repair/removal of non-original
accessory structure
X
General Maintenance
68. HOA Fees for Ineligible Items X
69. HOA Fees for Eligible Items* X
70. Regular common area or landscaping fees X
71. Termite Treatment
X
72. Mold remediation
73. Abestos remediation
74. Radon gas prevention/remediation
75. Lead-based paint removal
*If HOA Fees submitted are for a scope of work that is eligible in another section of Appendix A, the fees may be eligible.
APPENDIX B
The Secretary of the Interior's Standards for Rehabilitation
The Standards (Department of Interior regulations, 36 CFR 67) pertain to historic buildings of all
materials, construction types, sizes, and occupancy and encompass the exterior and the interior,
related landscape features and the building's site and environment as well as attached, adjacent,
or related new construction. The Standards are to be applied to specific rehabilitation projects in
a reasonable manner, taking into consideration economic and technical feasibility.
1. A property shall be used for its historic purpose or be placed in a new use that requires minimal
change to the defining characteristics of the building and its site and environment.
2. The historic character of a property shall be retained and preserved. The removal of historic
materials or alteration of features and spaces that characterize a property shall be avoided.
3. Each property shall be recognized as a physical record of its time, place, and use. Changes
that create a false sense of historical development, such as adding conjectural features or
architectural elements from other buildings, shall not be undertaken.
4. Most properties change over time; those changes that have acquired historic significance in
their own right shall be retained and preserved.
5. Distinctive features, finishes, and construction techniques or examples of craftsmanship that
characterize a property shall be preserved.
6. Deteriorated historic features shall be repaired rather than replaced. Where the severity of
deterioration requires replacement of a distinctive feature, the new feature shall match the old in
design, color, texture, and other visual qualities and, where possible, materials. Replacement of
missing features shall be substantiated by documentary, physical, or pictorial evidence.
7. Chemical or physical treatments, such as sandblasting, that cause damage to historic materials
shall not be used. The surface cleaning of structures, if appropriate, shall be undertaken using the
gentlest means possible.
8. Significant archeological resources affected by a project shall be protected and preserved. If
such resources must be disturbed, mitigation measures shall be undertaken.
9. New additions, exterior alterations, or related new construction shall not destroy historic
materials that characterize the property. The new work shall be differentiated from the old and
shall be compatible with the massing, size, scale, and architectural features to protect the historic
integrity of the property and its environment.
10. New additions and adjacent or related new construction shall be undertaken in such a manner
that if removed in the future, the essential form and integrity of the historic property and its
environment would be unimpaired.
APPENDIX C
Recording Requested by: )
When Recorded Mail to: )
)
CITY OF PALM DESERT )
73-510 Fred Waring Drive )
Palm Desert, CA 92260 )
)
Attention: Cultural Resources )
Administrator )
)
)
)
(Space above for Recorder’s Office)
HISTORIC PROPERTY PRESERVATION AGREEMENT
(“MILLS ACT CONTRACT”)
between
THE CITY OF PALM DESERT
a California municipal corporation
and
Owner(s) of the property located at
APN -----------------------------
APPENDIX C
HISTORIC PROPERTY PRESERVATION AGREEMENT (“MILLS
ACT CONTRACT”)
This agreement (“Agreement”) is made this _____ day of _________ 20__, by and between the
City of Palm Desert, a California municipal corporation (“City”), and (“Owner”).
RECITALS
1. California Government Code section 50280, et. seq. allow cities the discretion to enter into
contracts with the owners of qualified historic properties, as defined in Government Code section
50280.1, for the purpose of providing for the use, maintenance, protection, and restoration of such
historic property, so as to retain its characteristics as property of historic significance; and
2. Owner holds fee title to that certain real property, together with associated structures and
improvements thereon, generally located at
within the City of Palm Desert, California (“Historic Property”). A legal
description of the Historic Property is attached hereto as Exhibit “A,” and incorporated herein by
this reference; and
3. On _____________ ____ 20__, the Cultural Resources Preservation Committee and/or
the City Council designated the Historic Property as a historic resource, pursuant to the terms
and provisions of Title 29 of the Palm Desert Municipal Code; and
4. City and Owner desire to enter into this Agreement for the purpose of protecting and
preserving the characteristics of historical significance of the Historic Property that help provide
the community with its own unique civic identity and character; and
5. Owner, in consideration for abiding by the terms of this Agreement, shall be entitled to
qualify for a reassessment of valuation of the Historic Property, pursuant to the provisions of
Chapter 3, Part 2, of Division 1 of the California Revenue and Taxation Code, and any
corresponding adjustment in property taxes resulting therefrom.
TERMS
NOW, THEREFORE, the City and Owner, in consideration of mutual covenants and conditions
set forth herein, do hereby agree as follows:
APPENDIX C
1. Effective Date and Term of Agreement. This Agreement shall be effective and
commence on , 20 (“Effective Date”), and shall remain in effect for a term of ten (10)
years thereafter.
2. Yearly Renewal. Each year upon the anniversary of the Effective Date (“Renewal
Date”), an additional one (1) year shall automatically be added to the remaining term of the
Agreement, unless a notice of nonrenewal is delivered as provided in Section 3 of this
Agreement.
3. Nonrenewal. If either the Owner or City desires at any point not to renew this
Agreement, Owner or City shall serve a written notice of nonrenewal upon the party in advance
of the Renewal Date (“Notice of Nonrenewal”). The Notice of Nonrenewal shall be effective,
only if served by Owner upon City at least ninety (90) days prior to the Renewal Date, or if
served by City upon Owner, the Notice of Nonrenewal shall be effective, only if served upon
Owner at least sixty (60) days prior to the Renewal Date. If either City or Owner serves a
Notice of Nonrenewal in any year, this Agreement shall remain in effect for the balance of the
remaining Agreement term.
4. Owner Protest of City Nonrenewal. Within fifteen (15) days of Owner’s receipt of
the Notice of Nonrenewal from the City, Owner may file with the City a written protest of the
Notice of Nonrenewal. Upon receipt of the written protest, the City Council shall set a hearing
prior to the expiration of the Renewal Date of this Agreement. Owner may furnish to the City
Council any information that Owner deems relevant, and shall furnish that which is requested
or required by the City Council. The City Council may, at any time prior to the annual Renewal
Date, withdraw its Notice of Nonrenewal.
5. Standards for Historical Property. During the term of this Agreement, the Historic
Property shall be subject to the following conditions, requirements, and restrictions:
A. Owner shall preserve and maintain the characteristics of the cultural and
historical significance of the Historic Property. Attached hereto as Exhibit “B”
and incorporated herein by this reference, is a list of the minimum standards
and conditions for the maintenance, use, protection, and preservation
of the Historic Property, which shall be complied with by Owner at all times
throughout the term of this Agreement. In addition, Owner shall comply with
the terms of the City’s Cultural Resources Ordinance 1168 (Title 29 of the Palm
APPENDIX C
Desert Municipal Code), and shall obtain any and all applicable permits
necessary to protect, preserve, restore, and rehabilitate the Historic Property,
so as to maintain its historical and cultural significance.
B. Owner shall, where necessary, repair, maintain, restore, and rehabilitate the
Historic Property according to the rules and regulations of both the Office of
Historic Preservation of the State Department of Parks and Recreation, and
the City of Palm Desert. The condition of the Historic Property’s exterior on the
Effective Date of this Agreement is documented in the photographs attached
hereto as Exhibit “C” and incorporated herein by this reference. At a minimum,
Owner shall continually maintain the exterior of the Historic Property in the
same condition as documented and depicted in Exhibit “C.”
C. Owner shall carry out specific restoration, repair, maintenance, and/or
rehabilitation projects on the Historic Property, as outlined in Exhibit “D,”
attached hereto and incorporated herein by this reference. All such projects
shall be undertaken and completed in accordance with both the Secretary of
Interior’s Standards for Rehabilitation and Guidelines for Rehabilitating Historic
Buildings, in addition to the City of Palm Desert’s design guidelines.
D. Owner shall not be permitted to block the view corridor with any new structure
such as walls, fences or shrubbery, so as to prevent the view of the Historic
Property from the public right-of-way.
6. Periodic Examinations. Upon reasonable advance notice, Owner shall allow
reasonable periodic examinations of the exterior of the Historic Property by representatives of
the County Assessor, the State Department of Parks and Recreation, the State Board of
Equalization and/or the City, as may be necessary to determine Owner’s compliance with the
terms and provisions of this Agreement.
7. Provision of Information of Compliance. Owner hereby agrees to furnish City with
any and all information requested by the City, which the City deems necessary or advisable to
determine eligibility of the Historic Property and compliance with the terms and provisions
of this Agreement.
8. Breach of Agreement; Remedies.
A. Notice of Breach; Opportunity to Cure. If Owner breaches any provision of this
Agreement, City may give written notice to Owner by registered or certified
APPENDIX C
mail, detailing Owner’s violations. If such violation is not corrected to the
reasonable satisfaction of City within thirty (30) days after the date of notice of
violation, or within such a reasonable time as may be required to cure the
violation (provided the acts to cure the violation are commenced within thirty
(30) days and thereafter diligently pursued to completion), the City may, without
further notice, declare Owner to be in breach of this Agreement. Upon City’s
declaration of Owner’s breach of this Agreement, City may pursue any and all
remedies available pursuant to local, state, or federal law, including those
specifically provided for in this section.
B. Remedy - Termination. City may terminate this Agreement, if the City
determines, following a duly noticed public hearing in accordance with
Government Code section 50286, that: 1.) Owner breached any of the
conditions of this Agreement; 2.) Owner allowed the Historic Property to
deteriorate to the point that it no longer meets the standards for a qualified
historic property or; 3.) Owner failed to maintain and preserve the Historic
Property in accordance with the terms of this Agreement. If this Agreement is
terminated pursuant to this paragraph, Owner shall pay a cancellation fee to
the Office of the Auditor for the County of Riverside, as required by
Government Code section 50286.
C. Alternative Remedies. As an alternative to termination of this Agreement for
Owner’s breach of any condition, City may bring an action in court necessary
to enforce this Agreement including, but not limited to, an action to enforce this
Agreement by specific performance, injunction, or receivership.
9. Destruction of Property; Eminent Domain; Termination. If the Historic
Property is destroyed by earthquake, fire, flood, or other natural disaster such that in the
opinion of the City Building Official more than sixty percent (60%) of the original fabric of the
structure must be replaced, this Agreement shall be terminated, because the historic value of
the structure will have been deemed destroyed. If the Historic Property is acquired in whole
or in part by eminent domain or other acquisition by any entity authorized to exercise the
power of eminent domain, and the acquisition is determined by the City Council to frustrate
the purpose of this Agreement, this Agreement shall be terminated. No cancellation fee
pursuant to Government Code section 50286 shall be imposed if the Agreement is terminated,
pursuant to this Section.
10. Waiver. City does not waive any claim of default by Owner, if City does not enforce
APPENDIX C
or terminate this Agreement. All other remedies at law or in equity which are not otherwise
provided for in this Agreement or in City’s regulations governing historic properties are
available to the City to pursue in the event that there is a breach of this Agreement. No waiver
by City of any breach or default under this Agreement shall be deemed to be a waiver of any
other subsequent breach thereof or default hereunder.
11. Binding Effect of Agreement. Owner hereby subjects the Historic Property to the
covenants, conditions, and restrictions set forth in this Agreement. City and Owner hereby
declare their specific intent that the covenants, conditions, and restrictions set forth herein
shall be deemed covenants running with the land and shall inure to and be binding upon
Owner’s successors and assigns in title or interest to the Historic Property. Each and every
contract, deed or other instrument herein after executed, covering or conveying the Historic
Property, or any portion thereof, shall conclusively be held to have been executed, delivered
and accepted subject to the covenants, reservations and restrictions set forth in this
Agreement, deed, or other instrument.
12. Covenants Run with the Land. City and Owner hereby declare their understanding
and intent that the burden of the covenants, reservations and restrictions set forth herein touch
and concern the land in that it restricts development of the Historic Property. City and Owner
hereby further declare their understanding and intent that the benefit of such covenants,
reservations and restrictions touch and concern the land by enhancing and maintaining the
cultural and historical characteristics and significance of the Historic Property for the benefit
of the public and the Owner.
13. Notice. Any notice required to be given by the terms of this Agreement shall be
provided at the address of the respective parties as specified below or at any other address
as may be later specified by the parties hereto:
City: City of Palm Desert
Department of Building and Safety
73-510 Fred Waring Drive
Palm Desert, CA 92260
Owner:
14. Effect of Agreement. None of the terms, provisions or conditions of this Agreement
shall be deemed to create a partnership between the parties hereto or any of their heirs,
APPENDIX C
successors or assigns, nor shall such terms, provisions or conditions cause the parties to be
considered joint venturers or members of any joint enterprise.
15. Indemnity of City. Owner shall defend, indemnify, and hold harmless City and its
elected officials, officers, agents and employees from any actual or alleged claims, demands,
causes of action, liability, loss, damage, or injury to property or persons, including wrongful
death, whether imposed by a court of law or by administrative action of any federal, state or
local governmental agency, arising out of or incident to (i) the direct or indirect use operation,
or maintenance of the Historic Property by Owner or any contractor, subcontractor, employee,
agent, lessee, licensee, invitee, or any other person; (ii) Owner’s activities in connection with
the Historic Property; and (iii) any restrictions on the use or development of the Historic
Property, from application or enforcement of Title 29 of the City’s Municipal Code, or from the
enforcement of this Agreement. This indemnification includes, without limitation, the payment
of all penalties, fines, judgments, awards, decrees, attorneys’ fees, and related costs or
expenses, and the reimbursement of City, its elected officials, employees, and/or agents for
all legal expenses and costs incurred by each of them. Owner’s obligation to indemnify shall
survive the termination, cancellation, or expiration of this Agreement and shall not be restricted
to insurance proceeds, if any, received by City, its elected officials, employees, or agents.
16. Binding Upon Successors. All of the agreements, rights, covenants, reservations
and restrictions contained in this Agreement shall be binding upon and shall inure to the
benefit of the parties herein, their heirs, successors, legal representatives, assigns and all
persons acquiring any part or portion of the Historic Property, whether by operation of law or
in any manner whatsoever.
17. Legal Costs. In the event legal proceedings are brought by any party or parties to
enforce or restrain a violation of any of the covenants, conditions or restrictions contained
herein, or to determine the rights and duties of any party hereunder, the prevailing party in
such proceeding may recover all reasonable attorneys’ fees to be fixed by the court, in
addition to court costs and other relief ordered by the court.
18. Severability. In the event that any of the provisions of this Agreement are held to
be unenforceable or invalid by any court of competent jurisdiction, or by subsequent
preemptive legislation, the validity and enforceability of the remaining provisions, or portions
thereof, shall not be effected thereby.
APPENDIX C
19. Recordation. No later than twenty (20) days after the Effective Date, City shall
cause this Agreement to be recorded in the office of the County Recorder of the County of
Riverside. Owner shall provide written notice of the contract to the State Office of Historic
Preservation within six (6) months of entering into the contract.
20. Amendments. This Agreement may be amended, in whole or in part, only by written
recorded instrument executed by the parties hereto.
21. Governing Law and Venue. This Agreement shall be construed and governed in
accordance with the laws of the State of California. Any action at law or in equity brought by
either of the parties hereto for the purpose of enforcing a right or rights provided for by this
Agreement shall be tried in a court of competent jurisdiction in the County of Riverside, State
of California, and the parties hereby waive all provisions of law providing for a change of venue
in such proceedings to any other county.
APPENDIX C
IN WITNESS WHEREOF, City and Owner have executed this Agreement on the day and year
first above written.
Dated: CITY OF PALM DESERT
By
ATTESTED TO:
By
Dated: Owner
Owner
APPROVED AS TO FORM
City Attorney
APPENDIX C
STATE OF CALIFORNIA )
)ss
COUNTY OF RIVERSIDE )
On , before me, , the undersigned, a
notary public in and for said State, personally appeared personally
known to me (or proved to me on the basis of satisfactory evidence) to be the person(s) whose
name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they
executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s)
on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed
the instrument.
WITNESS my hand and official seal.
Notary Signature
APPENDIX C
EXHIBIT A
PROPERTY DESCRIPTION
APPENDIX C
EXHIBIT B
MINIMUM STANDARDS AND CONDITIONS FOR
MAINTENANCE, USE, PROTECTION, AND PRESERVATION
OF HISTORIC PROPERTY
APPENDIX C
EXHIBIT C
EXTERIOR PHOTOGRAPHS OF HISTORIC PROPERTY
APPENDIX C
EXHIBIT D
PENDING AND REQUIRED PROJECTS FOR HISTORIC PROPERTY
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APPENDIX D
12
APPENDIX E
MILLS ACT PROGRAM
CITY STAFF ANNUAL INSPECTION REPORT
Date of inspection: Drive-by Site Visit
Staff Name:
Was work completed in accordance with all City requirements? Yes No
Comments:
Signature:
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APPENDIX F
GOVERNMENT CODE SECTION 50280-50290
50280. Upon the application of an owner or the agent of an owner of any qualified historical property, as
defined in Section 50280.1, the legislative body of a city, county, or city and county may contract with the
owner or agent to restrict the use of the property in a manner which the legislative body deems reasonable
to carry out the purposes of this article and of Article 1.9 (commencing with Section 439) of Chapter 3 of
Part 2 of Division 1 of the Revenue and Taxation Code. The contract shall meet the requirements of
Sections 50281 and 50282.
50280.1. "Qualified historical property" for purposes of this article, means privately owned property which
is not exempt from property taxation and which meets either of the following:
(a) Listed in the National Register of Historic Places or located in a registered historic district, as
defined in Section 1.191-2(b) of Title 26 of the Code of Federal Regulations.
(b) Listed in any state, city, county, or city and county official register of historical or architecturally
significant sites, places, or landmarks.
50281. Any contract entered into under this article shall contain the following provisions:
(a)The term of the contract shall be for a minimum period of 10 years.
(b) Where applicable, the contract shall provide the following:
(1) For the preservation of the qualified historical property and, when necessary, to restore and
rehabilitate the property to conform to the rules and regulations of the Office of Historic
Preservation of the Department of Parks and Recreation, the United States Secretary of the
Interior's Standards for Rehabilitation, and the State Historical Building Code.
(2) For the periodic examinations of the interior and exterior of the premises by the assessor, the
Department of Parks and Recreation, and the State Board of Equalization as may be necessary
to determine the owner's compliance with the contract.
(3) For it to be binding upon, and inure to the benefit of, all successors in interest of the owner. A
successor in interest shall have the same rights and obligations under the contract as the original
owner who entered into the contract.
(c) The owner or agent of an owner shall provide written notice of the contract to the Office of
Historic Preservation within six months of entering into the contract.
50281.1. The legislative body entering into a contract described in this article may require that the property
owner, as a condition to entering into the contract, pay a fee not to exceed the reasonable cost of
administering this program.
50282. (a) Each contract shall provide that on the anniversary date of the contract or such other annual date
as is specified in the contract, a year shall be added automatically to the initial term of the contract unless
notice of nonrenewal is given as provided in this section. If the property owner or the legislative body desires
in any year not to renew the contract, that party shall serve written notice of nonrenewal of the contract on
the other party in advance of the annual renewal date of the contract. Unless the notice is served by the
owner at least 90 days prior to the renewal date or by the legislative body at least 60 days prior to the
renewal date, one year shall automatically be added to the term of the contract.
(b) Upon receipt by the owner of a notice from the legislative body of nonrenewal, the owner may make a
written protest of the notice of nonrenewal. The legislative body may, at any time prior to the renewal date,
withdraw the notice of nonrenewal.
(c) If the legislative body or the owner serves notice of intent in any year not to renew the contract, the
existing contract shall remain in effect for the balance of the period remaining since the original execution
or the last renewal of the contract, as the case may be.
(d) The owner shall furnish the legislative body with any information the legislative body shall require in
order to enable it to determine the eligibility of the property involved.
(e) No later than 20 days after a city or county enters into a contract with an owner pursuant to this article,
the clerk of the legislative body shall record with the county recorder a copy of the contract, which shall
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describe the property subject thereto. From and after the time of the recordation, this contract shall impart a
notice thereof to all persons as is afforded by the recording laws of this state.
50284. The legislative body may cancel a contract if it determines that the owner has breached any of the
conditions of the contract provided for in this article or has allowed the property to deteriorate to the point
that it no longer meets the standards for a qualified historical property. The legislative body may also cancel
a contract if it determines that the owner has failed to restore or rehabilitate the property in the manner
specified in the contract.
50285. No contract shall be canceled under Section 50284 until after the legislative body has given notice
of, and has held, a public hearing on the matter. Notice of the hearing shall be mailed to the last known
address of each owner of property within the historic zone and shall be published pursuant to Section
6061.
50286. (a) If a contract is canceled under Section 50284, the owner shall pay a cancellation fee equal to
121/2 percent of the current fair market value of the property , as determined by the county assessor as
though the property were free of the contractual restriction.
(b) The cancellation fee shall be paid to the county auditor, at the time and in the manner that the county
auditor shall prescribe, and shall be allocated by the county auditor to each jurisdiction in the tax rate area
in which the property is located in the same manner as the auditor allocates the annual tax increment in that
tax rate area in that fiscal year.
(c) Notwithstanding any other provision of law, revenue received by a school district pursuant to this section
shall be considered property tax revenue for the purposes of Section 42238 of the Education Code,
and revenue received by a county superintendent of schools pursuant to this section shall be considered
property tax revenue for the purposes of Article 3 (commencing with Section 2550) of Chapter
12 of Part 2 of Division 1 of Title 1 of the Education Code.
50287. As an alternative to cancellation of the contract for breach of any condition, the county, city, or any
landowner may bring any action in court necessary to enforce a contract including, but not limited to, an
action to enforce the contract by specific performance or injunction.
50288. In the event that property subject to contract under this article is acquired in whole or in part by
eminent domain or other acquisition by any entity authorized to exercise the power of eminent domain, and
the acquisition is determined by the legislative body to frustrate the purpose of the contract, such contract
shall be canceled and no fee shall be imposed under Section 50286. Such contract shall be deemed null and
void for all purposes of determining the value of the property so acquired.
50289. In the event that property restricted by a contract with a county under this article is annexed to a city,
the city shall succeed to all rights, duties, and powers of the county under such contract.
50290. Local agencies and owners of qualified historical properties may consult with the State Historical
Resources Commission for its advice and counsel on matters relevant to historical property contracts.
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California Revenue and Taxation Code, Article 1.9, Sections 439 – 439.4
439. Historical Property Restrictions; enforceably restricted property.
For the purposes of this article and within the meaning of Section 8 of Article XIII of the
Constitution, property is "enforceably restricted" if it is subject to an historical property
contract executed pursuant to Article 12 (commencing with Section 50280) of Chapter 1
of Part 1 of Division 1 of Title 5 of the Government Code.
439.1. Historical Property; definitions.
For purposes of this article "restricted historical property" means qualified historical
property, as defined in Section 50280.1 of the Government Code, that is subject to a
historical property contract executed pursuant to Article 12 (commencing with Section
50280) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code. For purposes
of this section, "qualified historical property" includes qualified historical improvements and
any land on which the qualified historical improvements are situated, as specified in the
historical property contract. If the historical property contract does not specify the land that
is to be included, "qualified historical property" includes only that area of reasonable size
that is used as a site for the historical improvements.
439.2. Historical Property; valuation.
When valuing enforceably restricted historical property, the county assessor shall not
consider sales data on similar property, whether or not enforceably restricted, and shall
value that restricted historical property by the capitalization of income method in the
following manner:
(a) The annual income to be capitalized shall be determined as follows:
(1) Where sufficient rental information is available, the income shall be the fair rent that
can be imputed to the restricted historical property being valued based upon rent actually
received for the property by the owner and upon typical rentals received in the area for
similar property in similar use where the owner pays the property tax. When the restricted
historical property being valued is actually encumbered by a lease, any cash rent or its
equivalent considered in determining the fair rent of the property shall be the amount for
which the property would be expected to rent were the rental payment to be renegotiated
in the light of current conditions, including applicable provisions under which the property
is enforceably restricted.
(2) Where sufficient rental information is not available, the income shall be that which the
restricted historical property being valued reasonably can be expected to yield under
prudent management and subject to applicable provisions under which the property is
enforceably restricted.
(3) If the parties to an instrument that enforceably restricts the property stipulate therein
an amount that constitutes the minimum annual income to be capitalized, then the income
to be capitalized shall not be less than the amount so stipulated. For purposes of this
section, income shall be determined in accordance with rules and regulations issued by
the board and with this section and shall be the difference between revenue and
expenditures. Revenue shall be the amount of money or money's worth, including any
cash rent or its equivalent, that the property can be expected to yield to an owner- operator
annually on the average from any use of the property permitted under the terms by which
the property is enforceably restricted. Expenditures shall be any outlay or average annual
allocation of money or money's worth that can be fairly charged
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against the revenue expected to be received during the period used in computing the
revenue. Those expenditures to be charged against revenue shall be only those which are
ordinary and necessary in the production and maintenance of the revenue for that period.
Expenditures shall not include depletion charges, debt retirement, interest on funds
invested in the property, property taxes, corporation income taxes, or corporation
franchise taxes based on income.
(b) The capitalization rate to be used in valuing owner-occupied single family dwellings
pursuant to this article shall not be derived from sales data and shall be the sum of the
following components:
(1) An interest component to be determined by the board and announced no later than
September 1 of the year preceding the assessment year and that was the yield rate equal
to the effective rate on conventional mortgages as determined by the Federal Housing
Finance Board, rounded to the nearest 1/4 percent.
(2) A historical property risk component of 4 percent.
(3) A component for property taxes that shall be a percentage equal to the estimated total
tax rate applicable to the property for the assessment year times the assessment ratio.
(4) A component for amortization of the improvements that shall be a percentage
equivalent to the reciprocal of the remaining life.
(c) The capitalization rate to be used in valuing all other restricted historical property
pursuant to this article shall not be derived from sales data and shall be the sum of the
following components:
(1) An interest component to be determined by the board and announced no later than
September 1 of the year preceding the assessment year and that was the yield rate equal
to the effective rate on conventional mortgages as determined by the Federal Housing
Finance Board, rounded to the nearest 1/4 percent.
(2) A historical property risk component of 2 percent.
(3) A component for property taxes that shall be a percentage equal to the estimated total
tax rate applicable to the property for the assessment year times the assessment ratio.
(4) A component for amortization of the improvements that shall be a percentage
equivalent to the reciprocal of the remaining life.
(d) Unless a party to an instrument that creates an enforceable restriction expressly
prohibits the valuation, the valuation resulting from the capitalization of income method
described in this section shall not exceed the lesser of either the valuation that would have
resulted by calculation under Section 110, or the valuation that would have resulted
by calculation under Section 110.1, as though the property was not subject to an
enforceable restriction in the base year.
(e) The value of the restricted historical property shall be the quotient of the income
determined as provided in subdivision (a) divided by the capitalization rate determined as
provided in subdivision (b) or (c).
(f) The ratio prescribed in Section 401 shall be applied to the value of the property
determined in subdivision (d) to obtain its assessed value.
439.3. Historical Property; notice of nonrenewal.
Notwithstanding any provision of Section 439.2 to the contrary, if either the county or city
or the owner of restricted historical property subject to contract has served notice of
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nonrenewal as provided in Section 50282 of the Government Code, the county
assessor shall value that restricted historical property as provided in this section.
(a) Following the hearing conducted pursuant to Section 50285 of the Government Code,
subdivision (b) shall apply until the termination of the period for which the restricted
historical property is enforceably restricted.
(b) The board or assessor in each year until the termination of the period for which the
property is enforceably restricted shall do all of the following:
(1) Determine the full cash value of the property pursuant to Section 110.1. If the property
is not subject to Section 110.1 when the restriction expires, the value shall be determined
pursuant to Section 110 as if the property were free of contractual restriction. If the
property will be subject to a use for which this chapter provides a special restricted
assessment, the value of the property shall be determined as if it were subject to the new
restriction.
(2) Determine the value of the property by the capitalization of income method as provided
in Section 439.2 and without regard to the fact that a notice of nonrenewal or cancellation
has occurred.
(3) Subtract the value determined in paragraph (2) of this subdivision by capitalization of
income from the full cash value determined in paragraph (1).
(4) Using the rate announced by the board pursuant to paragraph (1) of subdivision (b) of
Section 439.2, discount the amount obtained in paragraph (3) for the number of years
remaining until the termination of the period for which the property is enforceably restricted.
(5) Determine the value of the property by adding the value determined by the
capitalization of income method as provided in paragraph (2) and the value obtained in
paragraph (4).
(6) Apply the ratios prescribed in Section 401 to the value of the property determined in
paragraph (5) to obtain its assessed value.
439.4. Historical Property; recordation.
No property shall be valued pursuant to this article unless an enforceable restriction
meeting the requirements of Section 439 is signed, accepted and recorded on or before
the lien date for the fiscal year in which the valuation would apply.