Tax relief available for LA County residents impacted by fires

Property owners whose homes or buildings were damaged or destroyed by the recent windstorms and wildfires may qualify for temporary tax relief, Los Angeles County officials said last week.

The Misfortune and Calamity Property Tax Relief program provides temporary tax relief for property owners with adjustments made to reflect the reduced value of the property until repairs or rebuilding are completed, according to the County Assessor’s Office.

The damage must exceed $10,000 in the current market value of the property, and claims must be filed within 12 months of the date the damage occurred.

The claim form — known as ADS-820 — and additional information is online at assessor.lacounty.gov/tax-relief/disaster-relief or available by calling 213- 974-3211.

“Our hearts are with everyone impacted by this disaster,” County Assessor Jeff Prang said in a statement. “The Assessor’s Office is here to help and we remain committed to providing the resources and support those in need. Please do not hesitate to contact us with any questions.

“Together, we will overcome these challenges and work toward rebuilding stronger, more resilient communities,” Prang said.

Assessor’s Office staff will be present at local assistance centers established by the county that will offer guidance and resources to property owners. The office will also work to speedily process “Misfortune and Calamity” claims for property tax relief, Prang said.

Also last week, Gov. Gavin Newsom announced that the California Franchise Tax Board will provide state disaster tax relief for individuals and businesses affected by the wildfires.

“The people in Los Angeles County have experienced unimaginable tragedy, and the state will continue to do everything possible to help these communities,” Newsom said in a statement.

LA County taxpayers will be granted a postponement to Oct. 15 to file California tax returns for 2024 income and make any tax payments that would have been due Jan. 7 through Oct. 15. The tax relief is in line with a federal income tax filing extension recently granted to California wildfire victims. 

“Our state faces one of the most devastating fires in recent history, which has taken lives, displaced thousands of families, and left entire communities in ruins,” State Controller and Franchise Tax Board Chair Malia M. Cohen said in a statement. “My heart goes out to everyone affected — please know that you are not alone. I am committed to ensuring that Californians have the help they need during this incredibly difficult time through disaster relief resources that are available through FTB.”

The postponement announced today includes the following:

• Individuals whose tax returns and payments are normally due on April 15, 2025;
• Quarterly estimated tax payments normally due on Jan. 15, April 15, June 15 and Sept. 15, 2025;
• Business entities whose corporate or pass-through entity tax returns are normally due on March 15 and April 15;
• Pass-through entity, known as PTE, elective tax payments normally due on March 15 and June 15; and
• Tax-exempt organization returns customarily due on May 15.

Taxpayers impacted by a presidentially declared disaster may claim a deduction for a disaster loss.

“The advantage of claiming the disaster loss on a tax year 2024 return is that FTB can issue a refund sooner,” according to the governor’s office.

More from Fire