Can a Taxpayer in CA county disaster area, IRS extension until Oct 16 for filing --- is this only available for disaster property losses?

The relief is for those living in the affected counties listed below.

The IRS announced tax relief for Californians affected by winter storms. Only taxpayers affected by these storms qualify for an extension to October 16, 2023, to file individual and business tax returns and make certain tax payments. This includes:

• Individuals whose tax returns and payments are due on April 18, 2023.
• Quarterly estimated tax payments due January 17, 2023, March 15, 2023, April 18, 2023, June 15, 2023, and September 15, 2023.
• Business entities whose tax returns are normally due on March 15 and April 18.
• Pass-through entity (PTE) elective tax payments due on March 15, 2023 and June 15, 2023.

Residents and businesses located in the counties listed as covered disaster areas in the IRS January 10 announcement and IRS January 24 announcement are eligible for extended tax relief.

The postponement of time to file and pay does not apply to residents and businesses located in the following 7 counties:

Imperial, Kern, Lassen, Modoc, Plumas, Shasta, and Sierra.