Publication Date

Spring 2019

Degree Type

Master's Project

Degree Name

Master of Public Administration (MPA)


Urban and Regional Planning

First Advisor

Frances Edwards


The Mills Act program, Qualified Historical Property, tax incentive legislation, Rehabilitation and/or Restoration Plan (RRP), Gilroy, Santa Clara, and Mountain View, California historic preservation


The purpose of the research was to assess the outcomes of the Mills Act program in the cities of Gilroy, Santa Clara, and Mountain View, and to determine whether they are supporting the legislative intent of the program, including the use of the tax incentive program for its intended purpose of funding maintenance, restoration and preservation of the property, which will require determining the potential effects of the program on historic preservation. The research question for this study was the following: Is use of the Mills Act correlated with positive preservation outcomes of designated historic properties in the cities of Gilroy, Santa Clara, and Mountain View?