MILLS ACT. Save on property taxes and experience unparalleled living in this 2-story loft at the iconic El Cortez. This exceptional unit offers an exclusive lifestyle, featuring a serene private patio, a spacious walk-in pantry for ample storage, and a convenient full bath downstairs. The tranquility is unmatched with no neighbors above, ensuring a peaceful environment. Ascend to the upstairs loft bedroom, revealing a flexible living space complete with an additional nook or den, perfect for an office setup, all under the impressive expanse of 20 ft ceilings that evoke the openness and style of Brooklyn lofts. Unique to this unit is the direct access, allowing for a private entrance without the need to navigate through the building. Dine in style at the Osteria Cotto e Mangiato, the building's on-site restaurant, get in a workout at The Little Yoga Studio, followed by the coffee shop just across the street catering to your morning routine, while the El Cortez Gourmet Mart within the building ensures your culinary needs are always met. Located in the quieter part of downtown, residents enjoy the calm while being a short walk away from all the action. Zoned for live/work, this unit provides the perfect blend of professional utility and personal comfort. It’s a rare opportunity, as these units in the El Cortez seldom hit the market, offering a chance to be part of San Diego’s vibrant history while enjoying modern amenities such as a pool, exercise room, and the convenience of a parking garage.