The Mills Act is a California state law allowing municipalities to enter into contracts with owners of qualifying historic buildings, requiring the owners to rehabilitate and maintain the historic property in exchange for reduced property taxes. Often, the tax savings are used to offset the costs of building maintenance. ARG helps owners of a historic building navigate the complex Mills Act application process, which typically includes historical and photographic documentation in addition to a ten-year rehabilitation/restoration and maintenance plan. In many cases, ARG also consults directly with local municipalities in the development and administration of their Mills Act programs.