Business Tax Relief Program - 2025 Wildfires
Frequently Asked Questions (FAQ)
Dated February 14, 2025
On February 11, the Mayor and City Council took action approving the 2025 Business Tax Relief Program in response to the 2025 wildfires. To apply for the Tax Relief Program, please click on the Business Tax Relief Application link below. All businesses located within zip codes 90402, 90272, 90049 will be automatically granted an extension of the annual business tax renewal filing deadline to April 14, 2025.
Is there tax relief for business locations that were destroyed by the 2025 wildfires?
Yes, any taxpayer whose business location was destroyed by the wildfires beginning January 7, 2025, could qualify for the business tax relief program.
If my business has multiple locations but only one location was impacted and destroyed, can I still apply for tax relief?
Yes, however, only the impacted location is eligible for the tax relief.
Is there tax relief for home-based businesses where the home was destroyed by the fires?
Yes, a taxpayer whose registered business location is also the taxpayer’s home location, in which the home was destroyed by the wildfires beginning January 7, 2025, could qualify for the business tax relief program.
Is there tax relief for businesses that were not physically destroyed, but which were forced to close, reduce their operations, damaged or impacted due to the fires?
A tax relief program is offered to taxpayers whose businesses experienced severe economic disruption for not less than forty-five (45) days beginning January 7, 2025.
If my registered place of business is located outside the City of Los Angeles and was destroyed or severely damaged by the 2025 wildfires, would I qualify for the Tax Relief Program?
Any business, registered with the City that was destroyed or experienced severe economic disruption as a result of the 2025 wildfires may qualify regardless of whether their registered business location is within City boundaries.
What documents can I provide to demonstrate severe economic disruption to my business?
Whether relief is granted will be determined based on the review of the taxpayer application, by the Office of Finance. Examples of documents or supporting information may include but is not limited to:
- Images of the property and property map;
- Approved insurance claim;
- Confirmation of debris removal from the US Army Corps of Engineers or their designated contractors;
- Verified clientele list and supporting documentation demonstrating severe economic disruption;
Client testimonials
What will happen to my account if I am granted tax relief?
Accounts granted tax relief shall have their business deemed closed as of December 31, 2024, meaning that business tax renewal will not be required for the 2025 tax year. Please note that this applies only to your City of Los Angeles Business Tax Registration Certificate status. It will not cancel any other permits or licenses the business may hold, and does not impact your tax status at the State and Federal levels.
If my BTRC account is closed through this program but I reopen my business or continue business services, what do I need to do? Would I owe taxes in 2026? How will those taxes be calculated?
When you re-open your business, you will need to re-register as if you were a newly established business and will be subject to taxation as such. Tax information can be found here: https://finance.lacity.gov/tax-education.
To re-register your business, submit a Business Tax Registration Certificate application by clicking here: Business Tax Application Form. Include a copy of your tax relief approval notification.
How do I apply for the Tax Relief Program?
To submit your tax relief request, click here: Business Tax Relief Application
What is the deadline for applying for the Tax Relief Program?
Applications must be received on or before April 14, 2025