Preservation tax incentives are financial tools that can be used to obtain property or income tax relief related to the rehabilitation and/or maintenance of a historic property. Some states have State Rehabilitation Tax Credits, California does not. There is the Federal Rehabilitation Tax Credit Program (https://www.nps.gov/tps/tax-incentives/taxdocs/about-tax-incentives-2012.pdf) that is administrated by the State Office of Historic Preservation in coordination with the National Park Service, and the locally administered Mills Act programs.