The major catalyst in allowing California homeowners and interested parties obtain property tax abatement over the past three decades is the Mills Act.  This 1972 law lets local governments contract with those who are owners of historical properties which meet certain qualifications.  The goal is for the owner to restore said property as well as provide for its upkeep, in exchange for relief on their tax burden.  Thanks to the Mills Act, many neighborhoods and commercial areas in the state have gotten the chance to be rebuilt and a renewed, revitalized sense of community has been achieved in return, in many instances. property tax abatement