Section 50280.1 Of Article 12. Historical Property Contracts From California Government Code >> Division 1. >> Title 5. >> Part 1. >> Chapter 1. >> Article 12.

. "Qualified historical property" for purposes of this article, means privately owned property which is not exempt from property taxation and which meets either of the following:
  (a) Listed in the National Register of Historic Places or located in a registered historic district, as defined in Section 1.191-2(b) of Title 26 of the Code of Federal Regulations.
  (b) Listed in any state, city, county, or city and county official register of historical or architecturally significant sites, places, or landmarks.