In response to the recent devasting wildfires in California, the IRS and California Franchise Tax Board (FTB) have postponed various income tax filing and payment deadlines to October 15, 2025, for affected taxpayers. Further information regarding these postponements can be found in a separate alert, IRS and California Provide Tax Relief for Wildfire Victims. 

In addition to income taxes, several other state- and local-level taxes have also been extended, as detailed below. 

SALES AND USE TAX 

The California Department of Tax and Fee Administration (CDTFA) has provided an automatic three-month extension for sales and use tax filings and payments that are due on Jan. 31, 2025. The extended due date is April 30, 2025, and applies to Los Angeles County taxpayers whose 2024 third-quarter return was for less than $1 million in tax. The three-month extension also applies to most other taxes and fees administered by the CDTFA. An extensive list of taxes covered by this extension can be found here.  

Although the extension automatically applies to taxpayers located within Los Angeles County, extensions may be granted to taxpayers located in other counties who have been directly impacted, upon request. Instructions on how to apply for an extension for taxpayers outside of Los Angeles County are included here. 

PAYROLL TAX 

For employers in Los Angeles and Ventura counties directly impacted by the wildfires, the Employment Development Department (EDD) has provided a 60-day extension to file and pay payroll taxes without penalty and interest. A written request must be submitted to the EDD within two months of the original due date in order to qualify for relief. Within the written request, taxpayers must provide adequate information regarding why the reports or payments cannot be submitted by the original due date. 

PROPERTY TAX 

The Los Angeles County Assessor has automatically extended property tax payments and business personal property tax statements without penalties and interest until April 10, 2026, for taxpayers in Pacific Palisades and Altadena area zip codes. Taxpayers within the following specified USPS zip codes qualify for such extension: 90019, 90041, 90049, 90066, 90265, 90272, 90290, 90402, 91001, 91040, 91104, 91106, 91107, 93535 and 93536. In addition, properties subject to county filing may be subject to a valuation reduction in future lien dates due to damage and destruction caused by the wildfires. Please consult your tax advisor for more details. 

LOS ANGELES BUSINESS TAX 

The Los Angeles Office of Finance has provided an automatic extension of the annual Los Angeles Business Tax (LABT) renewal to all business locations within zip codes 90402, 90272 and 90049. The automatic extension moves the filing deadline from Feb. 28, 2025, to April 14, 2025. Taxpayers with a business location outside of these zip codes may also qualify for relief with adequate proof of business interruption from the fires. For taxpayers outside of the zip codes, a written request for extension must be submitted, with reasonable proof of interruption, to the Office of Finance on or before Feb. 28. The Office of Finance will then notify taxpayers if the extension has been approved. Written requests for extension can be submitted here. 

On Jan. 24, 2025, Mayor Bass issued an Emergency Executive Order directing the Office of Finance to waive the 2025 business tax for businesses within Los Angeles that have been destroyed or have been impacted for 60 or more consecutive days as a result of the wildfires. The ordinance is still pending; further information will be provided if enacted. 

WAIVER OF PENALTIES AND INTEREST 

For all tax types mentioned above, penalties and interest that would typically apply during the relief period may be waived, provided payments and filings are made by the updated deadline. 

EXCLUDED DEADLINES 

As of Jan. 29, 2025, relief does not apply to the following: 

  • Other local jurisdictional annual business taxes outside of the LABT, such as the Santa Monica and Beverly Hills business taxes 
  • Taxes mentioned above where taxpayers are either not directly affected or not included in the applicable zip codes 

It is important to keep in mind that other state jurisdictions may not automatically follow federal disaster relief extensions for income and other taxes. As a result, it may be necessary to file and pay extensions, quarterly estimates and other state taxes to meet other state deadlines prior to the deadlines set in place by various California taxing jurisdictions. GHJ’s State and Local Tax team can serve as an ongoing resource for additional state and local disaster relief. 

ADDITIONAL LOCAL ECONOMIC ASSISTANCE 

In addition to the various tax relief efforts, several state and local programs are working to provide economic assistance to business and workers impacted by the fires: 

An extensive list of resources, including those beyond the scope of economic assistance, can be found here. 

Taxpayers are encouraged to consult their tax advisors or review updates on the California, local and other state tax agency websites. If you have any questions about how this disaster relief applies to your situation, please contact the appropriate taxing authority directly or consult your GHJ tax advisor.