Measure E and the Low-Income Senior Exemption Form

Los Angeles, CA – On November 5, 2024, Measure E, a special funding measure for the County of Los Angeles Fire Department (LACoFD), was approved by voters.

Measure E is a special tax levied at the rate of 6 cents per square foot of structural improvements, excluding the square footage of improvements used for parking, on all taxable improved parcels.

Impacted property owners should have already received a letter from the LACoFD providing information about Measure E along with an exemption form for eligible applicants.

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.

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