Lifeline - Utility Users Tax Exemption for Seniors and Disabled

The Utility User's Tax Exemption / Electric & Water Lifeline Rate Application Program was developed to offer senior and disabled citizens an exemption from their electric and other utility bills.  To qualify, you must be a user of utilities at a residential address within the City of Los Angeles and be responsible for the payment of utility bills under your name.

Requirements 


  1. Senior Citizen - 62 years of age or older, or
  2. Disabled Citizen - an individual shall be considered to be disabled if he or she is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or to be of long-continued and indefinite duration.
  3. The combined adjusted gross income (as used for purposes of the California Personal Income Tax Law) of all members of the household in which I reside is less than $36,050 for the prior calendar year; 4. The amount of tax imposed on the above utilities is not paid by a public agency or from funds received from a public agency specifically for the payment of such tax.

Required Documentation


IF YOU ARE A SENIOR CITIZEN, please submit:

  1. Proof of Age - attach a copy of your California State Driver's License, Calif. State Identification Card, or other acceptable proof of age;
  2. A copy of the entire City of Los Angeles Department of Water and Power (DWP) bill showing the applicant's name with the current service address (please do not send the payment portion only).
  3. A copy of the entire Gas bill showing the applicant's name with the current service address (please do not send the payment portion only). If not applicable, please write "NONE."
  4. A copy of the entire telephone bill (with the applicant's name, current service address, Los Angeles City Tax, and, if applicable, the page showing the long distance carrier (please do not send the payment portion only). If not applicable, please write "NONE."
  5. Proof of income for applicant and each household member (as you have indicated on the application form) - For the calendar year prior to the fiscal year the exemption is applied for, please provide us a copy of the California Resident Income Tax Return Form 540, Social Security Benefits Statement, award letter of the amount of SSI benefits received, award letter from General Relief, or Cal Works/AFDC (entire copy). If none of the above are applicable, you must provide a NOTARIZED LETTER stating income. Note: We will not accept copies of checks from any County, W-2, Statement of Earnings and Deductions [pay stub] or the Federal Income Tax Return Form 1040.

IF YOU ARE A DISABLED CITIZEN, please submit:

  1. Proof of disability - a recent (within the last 2 years) certification signed by a licensed physician attesting that you are physically and/or mentally disabled which can be expected to result in death or to be of long-continued and indefinite duration, hence, unable to engage in substantial gainful employment, AND
  2. All of the required items under "Senior Citizen" (see above), except item number 1, Proof of Age.
 

Submission


You may submit the Lifeline Application one of two ways.

By mail:

Office of Finance
Utility Tax Exemption Unit

P.O. Box 53233
Los Angeles, CA 90053-0233

In-Person*:

200 N. Spring Street, Room 101
Los Angeles, CA 90012
(Public entrance on Main Street)

*Please note that Lifeline Applications will not be accepted at any Finance Office location other than the one listed above.