Los Angeles County Tax Relief: Extended Deadlines & Disaster-Related Benefits
The Eaton and Palisades fires were in January 2025. Most of the tax relief windows they triggered have already closed, but not all of them, and one still matters right now if you own affected property.
The original income and sales tax postponements are over. If you were relying on the extended October 15, 2025 federal and state filing deadline, that date has passed. What’s still live is property tax relief: fire-impacted property owners had until April 30, 2026 to pay penalty-free, and that’s also passed, but a penalty cancellation request filed now can still get you there.
Where each relief program actually stands
If you handled this back in 2025, most of it is behind you. Here’s what’s closed and what isn’t.
What’s actually worth doing now
Three things, if any of these apply to you.
Missed the April 30 property tax deadline? File the cancellation request anyway
The LA County Treasurer and Tax Collector will still review penalty cancellation requests submitted after the deadline for Eaton and Palisades fire-impacted parcels. You’ll need your Assessor’s Identification Number and a note that the property is fire-impacted. Approved requests get updated bills and can pay qualifying taxes penalty-free through June 30, 2030. Expect a 30 to 45 day review.
Still holding insurance proceeds? Track your four-year reinvestment window
If you received an insurance payout for property lost in the fires and haven’t yet reinvested it in replacement property, you generally have four years from the end of the first tax year the gain was realized to do so without triggering tax on that gain. Don’t let this one slip past you quietly.
Never claimed the casualty loss? It may not be too late to amend
If you had deductible property losses from the fires and didn’t claim them on your 2023 or 2024 return, an amended return may still be within the standard window to file. The threshold for these losses was reduced to $500, well below the usual 10%-of-AGI bar.
None of this requires having been personally burned out of your home. Relief applied to anyone with a business or tax records in LA County, spouses filing jointly with an affected taxpayer, relief workers, and estates or trusts with LA County records. If any of that describes your situation and you’re not sure what you already claimed, it’s worth a second look rather than assuming the window closed on you entirely.
Not sure what you already claimed, or missed?
AdminBooks can review your 2023 through 2025 filings, help file a property tax penalty cancellation request, or walk through whether your insurance reinvestment timeline is still open.
Disaster relief timelines are specific to your parcel and filing history. The dates above are general guidelines drawn from IRS and LA County guidance current as of August 2026, not a guarantee for your situation. Confirm your specific deadlines with the IRS disaster relief hotline at 866-562-5227 or your tax professional before assuming a window is open or closed.
Related Posts
-
How the IRS Actually Decides What’s a “Reasonable” S-Corp Salary
If you’ve made the S-corp election, you already know the appeal: pay yourself a salary, take the rest as a…
View More -
When to Hire Your First W-2 Employee Instead of a Contractor
There’s a specific moment a lot of growing businesses hit: the contractor who used to handle the overflow is now…
View More -
Salary vs. Owner’s Draw: How to Pay Yourself in 2026
Somewhere between “I’ll just take what’s left in the account” and “I need to run official payroll for myself,” a…
View More -
Are You Paying Yourself Correctly? What Business Owners Get Wrong About Owner Pay
Most business owners didn’t start their business so they could agonize over how to pay themselves. They started it to…
View More
