City of Sacramento
City Council - 2PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2025-01587 10/14/2025
2025 Mills Act Contracts: Historical Property Agreements for 19 Historical Properties in the City of Sacramento (Project Numbers range from IR24-170 to IR25-133) File ID: 2025-01587
Location: 1100 46th Street (008-0152-008-0000), 1341 45th Street (008-0272-019-0000), 816 22nd Street (007-0021-025-0000), 1522 Q Street (006-0292-006-0000), 1530 J Street (006-0121-008- 0000), 1015 15th Street (006-0121-001-0000), 717 K Street (006-0096-022-0000), 1800 J Street (007-0081-002-0000), 324 23rd Street (003-0084-015-0000), 1800 3rd Street (009-0043-001-0000), 2015 21st Street (010-0101-001-0000), 1906 H Street (007-0013-003-0000), 1630 25th Street (007- 0331-015-0000), 1112 40th Street (008-0134-016-0000), 1115 Front Street (006-0072-024-0000), 2526 Capitol Avenue (007-0164-009-0000), 1115 F Street (002-0116-049-0000), 1931 21st Street (010-0032-013-0000), and 1117 F Street (002-0116-013-0000), District 4 Recommendation: Pass a Motion authorizing the Interim City Manager or designee to: 1) execute Mills Act Contracts with the owners of the properties at 1100 46th Street, 1341 45th Street, 816 22nd Street, 1522 Q Street, 1530 J Street, 1015 15th Street, 717 K Street, 1800 J Street, 324 23rd Street, 1800 3rd Street, 2015 21st Street, 1906 H Street, 1630 25th Street, 1112 40th Street, 1115 Front Street, 2526 Capitol Avenue, 1115 F Street, 1931 21st Street, and 1117 F Street, whereby the owners agree to preserve, restore, and protect their historic properties for an initial term of ten years, with automatic contract renewal each year on the anniversary of the effective date of the contract; and 2) execute amendments to exhibit A of each contract (the Rehabilitation/Restoration/Maintenance Plan (i.e., work plan)) if the amendment does not result in expense to the City.
Contact: Sean de Courcy, Preservation Director, (916) 808-2796, [email protected], Community Development Department
Presenter: None
Attachments:
1-Description/Analysis
2-Background
3-Agreement 1100 46th Street (IR24-170)
4-Agreement 1341 45th Street (IR24-182)
5-Agreement 816 22nd Street (IR24-203)
6-Agreement 1522 Q Street (IR24-212)
7-Agreement 1530 J Street (IR24-219)
8-Agreement 1015 15th Street (IR24-220)
9-Agreement 717 K Street (IR24-237)
10-Agreement 1800 J Street (IR25-012)
File ID: 2025-01587 10/14/2025
11-Agreement 324 23rd Street (IR25-028)
12-Agreement 1800 3rd Street (IR25-031)
13-Agreement 2015 21st Street (IR25-033)
14-Agreement 1906 H Street (IR25-037)
15-Agreement 1630 25th Street (IR25-080)
16-Agreement 1112 40th Street (IR25-095)
17-Agreement 1115 Front Street (IR25-103)
18-Agreement 2526 Capitol Avenue (IR25-110)
19-Agreement 1115 F Street (IR25-121)
20-Agreement 1931 21st Street (IR25-127)
21-Agreement 1117 F Street (IR25-129)
Description/Analysis
Issue Detail: The City’s Mills Act program authorizes owners of qualified historical properties to enter into an agreement with the City whereby the property owner agrees to preserve, restore, and rehabilitate their historical property. In exchange, by entering into a Mills Act contract, the property owner qualifies the property for an assessment of valuation in accordance with California Revenue and Taxation Code section 439 et seq., which may result in tax savings to the property owner. Staff is recommending the City Council approve Mills Act contracts with the owners of the following properties: 1100 46th Street, 1341 45th Street, 816 22nd Street, 1522 Q Street, 1530 J Street, 1015 15th Street, 717 K Street, 1800 J Street, 324 23rd Street, 1800 3rd Street, 2015 21st Street, 1906 H Street, 1630 25th Street, 1112 40th Street, 1115 Front Street, 2526 Capitol Avenue, 1115 F Street, 1931 21st Street, and 1117 F Street.
Policy Considerations: The 2040 General Plan’s Historic and Cultural Resources Element established Policy HCR-1.12 Incentives for Rehabilitation and Adaptive Reuse of Historic Resources, which states “The City shall continue to encourage and support restoration and adaptive reuse through implementation of Mills Act contracts, grant programs, and other preservation incentive programs.”
City Code section 17.604.100.C.2 directs the Preservation Director to manage the City’s incentives programs established by council. To that end, the Preservation Director has recommended the properties in this report as eligible candidates for Mills Act contracts. Pursuant to City Code section
17.604.720.G the City Council may approve, approve with conditions, or deny the proposed contracts.
Economic Impacts: Not applicable.
Environmental Considerations: Historical property contracts are exempt from review under the California Environmental Quality Act pursuant to CEQA Guidelines section 15308. Section 15308 exempts from review acts that are undertaken to assure the maintenance, restoration, enhancement, or protection of the environment where the regulatory process involves procedures for protection of the environment. Historical property contracts ensure regular maintenance and repair to historic properties pursuant to the Secretary of the Interior Standards for the Treatment of Historic Properties.
No other physical change in the environment would occur as a result of this action.
Sustainability: Not applicable.
File ID: 2025-01587 10/14/2025
Commission/Committee Action: Not applicable.
Rationale for Recommendation: The properties described in this report are all properties listed in the Sacramento Register of Historic and Cultural Resources or the National Register of Historic Places and considered “qualified historical properties” under the State’s Mills Act (see Government Code section 50280.1). Each property is a well-justified candidate for a Mills Act contract, as shown in the Background section below.
Financial Considerations: The City General Fund (Fund 1001) revenue can expect a de minimis reduction in property taxes due to the reassessed value of these properties following execution of the contracts. Actual losses to the City will depend on calculations performed by the County Tax Assessor and will vary from property to property based on a variety of factors.
Local Business Enterprise (LBE): Not applicable.
Background:
The status of each resource is shown in Table 1.
Table 1: Qualified Historical Property Status
Address Status Historic District (If applicable)
1100 46th Street Landmark
1341 45th Street Landmark
816 22nd Street Contributing
Resource
Boulevard Park Historic District
1522 Q Street Landmark and
Contributing
Resource
Freemont Park Historic District
1530 J Street Landmark
1015 15th Street Landmark
717 K Street Landmark and
Contributing
Resource
Merchant Street Historic District
1800 J Street Landmark
324 23rd Street Landmark and
Contributing
Resource
Boulevard Park Historic District
1800 3rd Street Landmark
2015 21st Street Landmark and
Contributing
Resource
Poverty Ridge Historic District
1906 H Street Landmark
1630 25th Street Contributing
Resource
Winn Park Historic District
1112 40th Street Landmark
1115 Front Street Contributing
Resource
Old Sacramento National Register Historic
District
2526 Capitol
Avenue
Landmark and
Contributing
Resource
Capitol Mansions Historic District
1115 F Street Landmark and
Contributing
Resource
Alkali Flat Central Historic District
1931 21st Street Landmark Poverty Ridge Historic District 1117 F Street Landmark and
Contributing
Resource
Alkali Flat Central Historic District
When considering a Mills Act contract application, City Code section 17.604.720.D provides that the city may give priority to applicants that demonstrate any of the following:
1. The property is particularly significant due to its historic value, location, or other attribute;
2. The applicant has the ability to preserve and, when necessary, restore and rehabilitate the property; and
3. The preservation and, when necessary, restoration and rehabilitation of the property will enhance the city’s inventory of historic and cultural resources.
All 19 properties meet these criteria as shown in Table 2 and staff has determined all 19 are eligible for historical property agreements, subject to the terms of Attachment 3-21, respectively. Images of each property are shown in Figures 1-19, below.
Table 2: Justification for Mills Act Consideration
Address Description Applicable Criteria
1100 46th Street
This property is one of the city’s newest
Landmark properties in East Sacramento
and an excellent example of the Tudor
Revival Style. The new owners have
shown a passion for maintaining and
keeping the property in excellent
condition since the purchase. The Mills
Act contract will support its continued
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
preservation and enhancement,
consistent with Sacramento City Code
sections 17.604.720.D.1,
17.604.720.D.2, and 17.604.720.D.3.
1341 45th Street
This property is the former home of
Governor Ronald Regan and George
Pollock, owner of the construction
company who constructed the Tower
Bridge among other important
Sacramento landmarks. The building is
also an excellent example of a Tudor
Revival style building, earning it a
Landmark designation in 2024. The Mills
Act contract will ensure its new owners
can support its continued preservation
and enhancement, consistent with
Sacramento City Code sections
17.604.720.D.1, 17.604.720.D.2, and
17.604.720.D.3.
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
816 22nd Street
This multi-unit building is a Contributing
Resource to the Boulevard Park Historic
District. The building has a high degree
of historic integrity, and is a great
example of missing middle housing in a
histoirc building. The Mills Act contract
will support its continued preservation
and enhancement, consistent with
Sacramento City Code sections
17.604.720.D.1, 17.604.720.D.2, and
17.604.720.D.3.
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
1522 Q Street
This property is a Landmark and
contributing resource to the Freemont
Park Historic District. The building is an
important contributor to this fragile
district that has less than ten contributing
buildings. After suffering a devastating
fire, the new owners have invested
substantially in the rehabilitation of this
building which was once featured in the
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
“Fainted Ladies” advocacy publication by
the Sacramento Old City Association.
The Mills Act contract will support its
conversation to multi-unit housing and
continued preservation and
enhancement, consistent with
Sacramento City Code sections
17.604.720.D.1, 17.604.720.D.2, and
17.604.720.D.3.
1530 J Street
This property is an important Landmark
and an excellent example of adaptive
reuse from a commercial building into a
mixed use building that includes
commercial space and residential lofts.
With the commercial space proving
difficult to occupy in the current
economic climate, the Mills Act contract
will support its continued preservation
and enhancement, consistent with
Sacramento City Code sections
17.604.720.D.1, 17.604.720.D.2, and
17.604.720.D.3.
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
1015 15th Street
This property is a Landmark currently
being used as a parking garage. With
potential for a future adaptive reuse
project, the Mills Act contract will support
its continued preservation and
enhancement, consistent with
Sacramento City Code sections
17.604.720.D.1, 17.604.720.D.2, and
17.604.720.D.3.
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
717 K Street
This property is a Landmark and a
contributing resource to the Merchant
Street Historic District. The building is an
important building located near the
Downtown Commons arena and has the
potential for a creative adaptive reuse in
the future. The Mills Act contract will
support its continued preservation and
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
enhancement, consistent with
Sacramento City Code sections
17.604.720.D.1, 17.604.720.D.2, and
17.604.720.D.3.
1800 J Street
This property is a Landmark office
building originally constructed as a single
unit residence. Supporting an important
small business, the Mills Act contract will
support its continued preservation and
enhancement, consistent with
Sacramento City Code sections
17.604.720.D.1, 17.604.720.D.2, and
17.604.720.D.3.
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
324 23rd Street
This property is a Landmark and a
contributing resource to the Boulevard
Park Historic District. The building is an
excellent example of the Queen Anne
Style in the Delta Tradition of
Sacramento. The Mills Act contract will
support its continued preservation and
enhancement, consistent with
Sacramento City Code sections
17.604.720.D.1, 17.604.720.D.2, and
17.604.720.D.3.
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
1800 3rd Street
This property is a Landmark originally
constructed as a warehouse associated
with the transcendental railroad. Having
housed state offices for many years, the
buidling has been approved to be
converted into the “Diggs” housing
project, and affordable by design
housing development in an important
transitional neighborhood between South
Side and the Central Business District.
The Mills Act contract will support its
continued preservation and
enhancement, consistent with
Sacramento City Code sections
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
17.604.720.D.1, 17.604.720.D.2, and
17.604.720.D.3.
2015 21st Street
This property is a Landmark and a
contributing resource to the Poverty
Ridge Historic District. The building
suffered a devastating fire and the
current owner envisions rehabilitating it
and incorporating the building in the
adjacent hotel and wedding venue. The
Mills Act contract will support its
continued preservation and
enhancement, consistent with
Sacramento City Code sections
17.604.720.D.1, 17.604.720.D.2, and
17.604.720.D.3.
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
1906 H Street
This property is a Landmark and has a
lot of potential to be an excellent
example of the Queen Anne style in the
Delta Tradition with a few sensitive
reversals of previous alterations. The
Mills Act contract will support its
continued preservation and
enhancement, consistent with
Sacramento City Code sections
17.604.720.D.1, 17.604.720.D.2, and
17.604.720.D.3.
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
1630 25th Street
This property is a Contributing Resource
and a contributing resource to the Winn
Park Historic District. The Mills Act
contract will support its continued
preservation and enhancement,
consistent with Sacramento City Code
sections 17.604.720.D.1,
17.604.720.D.2, and 17.604.720.D.3.
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
1112 40th Street
This property is a Landmark in East
Sacramento and an excellent example of
the Craftsman architectural style. The
Mills Act contract will support its
continued preservation and
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
enhancement, consistent with
Sacramento City Code sections
17.604.720.D.1, 17.604.720.D.2, and
17.604.720.D.3.
1115 Front Street
This property is a Contributing Resource
to the Old Sacramento National Register
Historic District. The owners are planning
a conversion of the building into a
children’s museum. The Mills Act
contract will support its conversion,
continued preservation, and
enhancement, consistent with
Sacramento City Code sections
17.604.720.D.1, 17.604.720.D.2, and
17.604.720.D.3.
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
2526 Capitol
Avenue
This property is a Landmark and a
contributing resource to the Capitol
Mansions Historic District. The Dutch
Colonial Revival architecture is relatively
rare in Sacramento and the Mills Act
contract will support its continued
preservation and enhancement,
consistent with Sacramento City Code
sections 17.604.720.D.1,
17.604.720.D.2, and 17.604.720.D.3.
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
1115 F Street
This property is a Landmark and a
contributing resource to the Alkali Flat
Central Historic District. The new owners
have shown a desire to continue to
maintain and improve the building. The
Mills Act contract will support its
continued preservation and
enhancement, consistent with
Sacramento City Code sections
17.604.720.D.1, 17.604.720.D.2, and
17.604.720.D.3.
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
1931 21st Street
This property is a Landmark and
contributing resource to the Poverty
Ridge Historic Distirct. The current
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
owners recently completed an extensive
restoration of the building. The prominent
landmarks is one of the most visually
striking buildings in Midtown.The Mills
Act contract will support its continued
preservation and enhancement,
consistent with Sacramento City Code
sections 17.604.720.D.1,
17.604.720.D.2, and 17.604.720.D.3.
1117 F Street
This property is a Landmark and a
contributing resource to the Alkali Flat
Central Historic District. With extensive
scroll work and ongoing maintenance
needs, the Mills Act contract will support
its continued preservation and
enhancement, consistent with
Sacramento City Code sections
17.604.720.D.1, 17.604.720.D.2, and
17.604.720.D.3.
17.604.720.D.1;
17.604.720.D.2; and
17.604.720.D.3
Figure 1: 1100 46th Street
Figure 2: 1341 45th Street
Figure 3: 816 22nd Street
Figure 4: 1522 Q Street
Figure 5: 1530 J Street
Figure 6: 1015 15th Street
Figure 7: 717 K Street
Figure 8: 1800 J Street
Figure 9: 324 23rd Street
Figure 10: 1800 3rd Street
Figure 11: 2015 21st Street
Figure 12: 1906 H Street
Figure 13: 1630 25th Street
Figure 14: 1112 40th Street
Figure 15: 1115 Front Street
Figure 16: 2526 Capitol Avenue
Figure 17: 1115 F Street
Figure 18: 1931 21st Street
Figure 19: 1117 F Street