Business Incentives

  1. Historic Preservation
  2. Start Up Business
  3. Hiring and Training
  4. Import/Export
  5. Marketing
  6. Energy Efficiency 
  7. Financing
  8. Tax Credits & Deductions

Historic Preservation Tax Credits

Mills Act Property Tax Abatement Program

A business who owns or purchases a historic building in Napa may qualify for property tax relief if they pledge to rehabilitate and maintain the historical and architectural character of their properties for at least a 10-year period. In order for a property to be eligible, it must be listed on the National Register of Historic Places, be listed on the California Register of Historic Places, or be listed on a local inventory.  The Mills Act program is especially beneficial for recent buyers of historic properties and for current owners of historic buildings who have made major improvements to their properties. The City of Napa participates in The Mills Act and the Planning Division administers the Mills Act Applications. 

National Register of Historic Places Tax Credits

A business who holds title to a historic eligible property may take advantage of a 20% tax credit by investing in historic preservation/restoration work.  Properties listed on the National Register of Historic Places are potentially eligible for direct income tax credits if the the following factors are met:

  1. The historic building must be listed in the National Register of Historic Places or be certified as contributing to the significance of a "registered historic district;" 
  2. The project must meet the "substantial rehabilitation test" (i.e., the cost of rehabilitation must exceed the pre-rehabilitation cost of the building); 
  3. The rehabilitation work must be done according to the Secretary of the Interior's Standards for Rehabilitation; and
  4. After rehabilitation, the historic building must be used for an income-producing purpose for at least five years.

Owner-occupied residential properties do not qualify for the federal rehabilitation tax credit. Properties must be currently listed, in process of nomination or successfully nominated upon completion of the work in order to be eligible. Learn More>>