For Fiscal Year 2025-26, the Measure E Low-Income Senior Exemption Form, along with any necessary attachments, must be submitted via U.S. mail and postmarked by Monday, July 14.

Impacted property owners should have already received a letter from the County of Los Angeles Fire Department providing information about Measure E taxes, along with an exemption form for eligible applicants.

On Nov. 5, 2024, Measure E, a special funding measure for the County of Los Angeles Fire Department, was approved by voters. Measure E is a special tax levied at the rate of six cents per square foot of structural improvements, excluding the square footage of improvements used for parking, on all taxable improved parcels.

The measure includes a provision for low-income seniors over the age of 62. Seniors that both own and reside in a residential property within the LACoFD’s jurisdiction and whose household income does not exceed the low-income limit for Los Angeles County (as determined annually by the California Department of Housing and Community Development), may apply for an exemption from the Measure E Special Parcel Tax Initiative Ordinance.

Mail the Low-Income Senior Exemption Form and attachments to:

County of Los Angeles Fire Department

Planning Division

1320 North Eastern Avenue

Los Angeles, CA 90063-3294

For more information, residents may visit https://fire.lacounty.gov/Measure-E/ or contact the Planning Division at (213) 466-5596.