September 03, 2025

Batting Cages and Paintball in Ventura County

September 03, 2025/ Conejo Joe

For you baseball/softball players, here is a summary of local batting cage options, with links to additional contact information:

Simi Valley Batting Cages at 2019 Donville Avenue offers cages with baseball, slow pitch and fast pitch softball speeds. simivalleybattingcage.com
Camarillo Athletics at 487 Dawson Drive #3S offers baseball and softball batting cages that can be reserved in 15 minute increments. camarilloathletics.com
Who's On First Batting Cages at 961 N. Rice Avenue #7 in Oxnard offers batting machines that pitch from 40 to 80mph. www.whosonfirst805.com
Hitting Zone Indoor Batting Cages at 31285 Via Colinas in Westlake Village offers batting cages that can be rented by the hour or with tokens. Open Mon-Sat. www.hittingzonewestlake.com/batting-cages
Breckley’s Bullpen Indoor Batting Cages at 31131 Via Colinas, Unit 603, Westlake Village. 4,500 sq ft facility with 3 hitting lanes. www.breckleysbullpen.com
D-Bat Simi Valley at 591B Country Club Drive in the Wood Ranch section of Simi Valley offers walk-in batting cages, including baseball (40-70mph), fast pitch softball (40-60mph) and slow pitch softball. Cages can be rented in 1/2 hour increments. dbatsimivalley.com

Paintball? No particular correlation to batting cages, but here it is:

Ambush Paintball and Airsoft Park in Moorpark

July 30, 2025

Tell Me a Little Bit About the City of Westlake Village Boundary

July 30, 2025/ Conejo Joe

Westlake Village is a master-planned community that is transected diagonally by the Los Angeles/Ventura County line.

The Ventura County side of Westlake Village, which is 8,544 acres, was annexed into the City of Thousand Oaks in 1968 and 1972. The Los Angeles County side of Westlake Village is 3,456 acres and was incorporated as the City of Westlake Village in 1981.

Ah yes, the challenge of distinguishing between the Los Angeles and Ventura County sections of Westlake Village. It truly is a diagonal boundary that stretches from just northeast of Lindero Canyon Road, south of Blackbird Avenue on the north to South Westlake Blvd at Kirsten Lee Drive on the south.

It is impossible to drive, bike or walk the boundary line because it crosses right through the middle of Westlake Lake. Although, you could drive along the border on La Venta Drive southwest from Watergate Road.

Further north, the border cuts diagonally across Westlake Golf Course. In fact, the driving range section of the golf course bordered on the west by Lakeview Canyon Road and on the north by the 101 is located within the City of Thousand Oaks while the rest of the course is in Westlake Village.

Costco Westlake Village and the Four Seasons Westlake Village are solely part of the City of Westlake Village, as is the Las Virgenes Reservoir.

Does it really matter what side you're on? For most, no. But there's one clear financial difference. Sales taxes. As of July 2024, sales taxes in the Thousand Oaks/Ventura County portion of Westlake Village are 7.25% as compared to 9.5% in the Los Angeles County based City of Westlake Village. The difference is 2.25% for Los Angeles County district taxes. That means if you live in the City of Westlake Village, you’ll be paying $1,125 more for a $50,000 car than those living in the Ventura County portion of Westlake Village.

Las Virgenes Reservoir, the only body of water lying completely in the City of Westlake Village.

July 30, 2025

What Happens When You Turn 18 in the State of California?

July 30, 2025/ Conejo Joe

Age 18 in the United States is considered the "age of majority" and is a major milestone.

Age 18 has been the age of majority since the 26th Amendment, signed into law by President Nixon in July 1971. Historically the age of majority was 21, but when Franklin D. Roosevelt lowered the military draft age to 18 during World War II, there was a push to align the voting age with the military draft age.

So what changes when you turn 18? The State Bar of California previously published a nice guide for teenagers to help better understand how their rights and responsibilities change at age 18.

Here's a summary of these rights and responsibilities, excerpted from the California Lawyers Foundation booklet (updated in 2021), “When You Turn 18 - A Legal Survival Guide” (pdf file) (Spanish language version):

Enter into binding contracts - for example, leases, opening bank accounts and applying for loans (of course, to obtain the loan, you may still need a co-signer).
Buy or sell property, such as real estate and stock.
Marry without written consent of parents or guardian.
Sue or be sued.
Compromise, settle or arbitrate a claim.
Make or revoke a will.
Inherit property outright.
Vote in federal, state and local elections. (Since 2016, 16 and 17 year olds may pre-register to vote at age 18.)
Consent to all types of medical treatment.
Join the military without parental consent. Male U.S. citizens or immigrants living in the U.S. generally must register with the Selective Service System within 30 days of turning 18. (Females are not currently not required to register for the draft.)
Get a job without a special work permit.
Serve jury duty.
Be subject to more serious consequences for breaking the law.
Prior to June 9, 2016, you could buy tobacco products. The law changed, however, and now you have to wait until you are age 21. This also includes e-cigarettes and vaping products.
At age 18 you can give blood without parental consent in California (written parental consent is required for 16 and 17 year olds).
At age 18 you may become an organ donor without parental consent. www.organdonor.gov/about/donors/child-infant.html
Apply for credit in your own name, though you will likely need to show proof of income or have a co-signer.
You can get a tattoo at age 18 and can do so without parental consent. You cannot get a tattoo under the age of 18. It is a misdemeanor to give or even offer to give a tattoo to someone under the age of 18 in California. (PC 653)
You can get a piercing without parental consent at age 18.
You can file a petition to change your name at age 18.
You can play the Lottery at age 18 in most states (except Iowa and Louisiana - party poopers).
In California and most states (except Arizona, Iowa, Nevada and Texas), you can bet on horse races (e.g. pari-mutuel betting).
You can play charity bingo at age 18 in California.

What you still cannot do:

Purchase tobacco products, e-cigarettes and vaping products (mentioned above). You must be age 21. In fact, federal law changed in December 2019 to require all states to change the minimum age for tobacco purchases to 21.
Purchase and consume alcoholic beverages. The minimum age for drinking in all states is 21.
Some states have minor (so to speak) exceptions to the age 21 requirement. In Kansas, under 21 may drink “cereal malt beverages” under parental supervision on their own property. What is a cereal malt beverage? A beverage with no more than 3.2% alcohol by weight produced by fermentation, not by distillation. Coors Light has 4.2% alcohol as a comparison. The states of Alaska, Connecticut, Louisiana, Maine, Maryland, Ohio and Wisconsin have exceptions that allow individuals under age 21 to drink when parents or guardians are present. If you are 18 and really want to drink, the territories of Puerto Rico and the Virgin Islands allow legal drinking, unencumbered by the presence of parents, at age 18.
You cannot sell or serve alcoholic beverages for consumption on-premises until you are age 21. However, it is allowable for someone 18 to 21 to serve alcoholic beverages to consumers in a restaurant along with food for consumption on premises.

For more information about the “When You Turn 18: A Legal Survival Guide” publication and/or to request physical copies of the booklet at calawyersfoundation.org/our-work.

July 07, 2025

What the One Big Beautiful Bill Act Means for Your Individual Taxes in 2025 and Beyond

July 07, 2025/ Conejo Joe

When Congress passed the One Big Beautiful Bill Act signed into law on July 4, 2025, it triggered the most sweeping overhaul of the U.S. tax system since 2017. While headlines focused on Trump Accounts and repealed EV credits, the bill quietly reshaped the rules for everyday taxpayers—introducing new deductions, revising old ones, and locking in key provisions that affect how millions of Americans will file in the years ahead. Here is a high-level summary that breaks down the major individual income tax changes that could shape your bottom line from 2025 through 2028—and beyond.

TAX RATES

The new law retains the current individual income tax rate structure that ranges from 10% to 37%. The income ranges these apply to are permanently adjusted for inflation each year.

STATE AND LOCAL TAX DEDUCTION

The “SALT” itemized deduction cap was raised from $10,000 to $40,000 in 2025, then increases 1% annually through 2029, before dropping back to $10,000 in 2030. However, if your modified adjusted gross income (MAGI) is over $500K, the deduction is reduced by 30% of the excess over $500K, but can’t fall below $10,000.

SENIOR BONUS DEDUCTION

The bill provides an additional standard deduction of up to $6,000 per person for seniors ages 65+ in tax years 2025-2028. The deduction is reduced by 6% of MAGI that exceeds $75K (single) and $150K (joint), which means that the senior bonus deduction phases out completely when MAGI reaches $175K single and $250K married filing jointly. You don't have to be receiving Social Security benefits to receive the deduction.

So for example, if your MAGI is $100K and you are single, you will receive an additional tax deduction in 2025 of $4,500 ($6,000 less 6% of the excess of $100K over $75K).

STANDARD DEDUCTION

The standard deduction in 2025 is $15,750 for single/married filing separately, $23,625 for head of household, and $31,500 for married filing jointly, up from $14,600, $21,900, and $29,200, respectively, in 2024. There is a regular extra standard deduction for 65+ seniors of $2,000 single and $3,200 married filing jointly (both 65+; $1,600 if one spouse is 65+), up slightly from $1,950, $3,100, and $1,550 in 2024. The standard deduction will be indexed for inflation annually.

Here’s another example. If you are married, both 65+ with income of $150K or less in 2025, you will be receiving a standard deduction of $46,700 ($31,500 base deduction + $3,200 extra 65+ deduction + $12,000 bonus 65+ deduction). Of course, if your itemized deductions are greater than your standard deduction of $46,700, we should still take the higher of the two on your 2025 return.

TIP INCOME DEDUCTION

Workers in traditionally tipped industries, such as food service, salons, and spas, can deduct up to $25,000 in tips per year from 2025 to 2028. The deduction phases out for AGIs exceeding $150K single, $300K joint filers.

OVERTIME PAY DEDUCTION

From 2025 to 2028, there is an overtime pay deduction of up to $12,500 in overtime pay per person ($25,000 for joint filers). The deduction phases out $100 for every $1,000 over MAGI of $150K single, $300K joint filers. Only the overtime premium (e.g. the extra pay above your regular hourly rate) is deductible.

PERSONAL CAR LOAN INTEREST

Taxpayers can deduct up to $10,000 in car loan interest for new cars purchased between 1/1/25 and 12/31/28 that were assembled in the U.S. This is an “above the line” deduction, meaning, you can take the deduction whether or not you itemize deductions. The deduction is reduced by $100 for every $1,000 over MAGI of $100K single and $200K joint returns.

EV TAX CREDITS

The tax credits for both new (up to $7,500) and used (up to $4,000) EVs expire this October, which means only three months remain to purchase an EV and potentially receive those credits (subject to current MAGI limits). These credits were previously set to expire after 2032.

RESIDENTIAL CLEAN ENERGY (e.g. SOLAR) CREDITS

Solar tax credits go away in 2026, which means taxpayers have limited time remaining this year to purchase, install, and place in service a home solar system by 12/31/25 to receive a 30% tax credit on the system. This also applies to batteries – if you have an existing solar system, you can install batteries by year-end and receive a tax credit on that purchase. If you have unused solar tax credits, they carry forward to future tax years.

ENERGY EFFICIENT HOME IMPROVEMENT CREDITS

These credits also go away in 2026. This applies to certain energy-efficient windows, doors, insulation, heat pumps, central A/C, etc. These credits can be as much as $1,200 to $3,200 per year. They do not carry forward to future years.

CHILD TAX CREDIT

The child tax credit increases from $2,000 to $2,200 for children under the age of 17 at the end of 2025. It phases out when MAGI reaches $200K single and $400K joint.

CHARITABLE DEDUCTIONS

The new law adds a permanent provision for non-itemizers to deduct up to $1,000 (single) and $2,000 (joint returns) in cash donations to 501(c)3 charities, beginning in 2026. In other words, you can deduct cash donations starting next year, even if you don’t itemize deductions.

The new law introduces a floor of .5% (half of a percent) of AGI for those itemizing charitable donations, beginning in 2026. What this means is that you can deduct charitable donations to the extent they exceed .5% of your AGI. So if your AGI is $200K and your charitable donations are $5,000, you can deduct $4,000 ($5,000 less .5% of $200K).

MISCELLANEOUS ITEMIZED DEDUCTIONS

The bill permanently eliminates various deductions that were previously subject to 2% of AGI prior to 2018, such as unreimbursed employee expenses, tax preparation fees, investment advisory fees, safe deposit box rental, etc.

OTHER ITEMS

Moving expenses associated with work are now permanently not deductible (unless you are active-duty military moving under orders).

After 2025, gambling losses will only be deductible up to 90% of your gambling losses. It is still 100% in 2025. And remember, you must itemize deductions to claim gambling losses. I know a couple of you that this will impact.

“Trump Accounts” are a new type of tax-deferred investment account for every child born between January 1, 2025 and December 31, 2028. The government funds the first $1,000. It is invested in a diversified U.S. stock index fund. Up to $5,000 of additional funds can be invested per year, plus an extra $2,500 from employers. The funds can be withdrawn starting at age 18 for education and other specified uses. For those with newborns this year, the IRS should be coming out with information about these accounts by the end of the year.

There’s a provision in the new law that allows for a tax credit of up to $1,700 per taxpayer for contributions made to “Scholarship Granting Organizations” that support K-12 private or religious school scholarships. The tax credit must be taken in the year of donation. It cannot be carried forward. And you can’t take both the credit and an itemized deduction for the payment.

The new law made the $750,000 cap on mortgage loan interest deduction permanent. The cap is not tied to inflation.

The estate tax exemption increases from $13.99 million in 2025 to $15 million per individual in 2026 and will be indexed for inflation going forward. If the law hadn’t passed, the exemption would have dropped to about $7 million in 2026.

View the 870 page bill at www.congress.gov/119/bills/hr1/BILLS-119hr1eas.pdf.

June 16, 2025

The Twin Ponds Conservation Area in the Conejo Open Space is Protected Land

June 16, 2025/ Conejo Joe

The Twin Ponds Conservation Area in Dos Vientos is part of the open space lands of the Conejo Open Space Conservation Agency and is protected by a conservation easement to the California Department of Fish and Game.

The ponds were originally constructed in the 1920s as part of the irrigation system for agricultural and cattle ranching operations at Dos Vientos Ranch. Today they serve as important habitat for Two Striped Garter Snakes and larger animals such as deer, bobcat, coyote and mountain lions that depend on a reliable source of water. Migrating waterfowl are occasionally abundant, especially in winter.

COSCA and Fish & Game ask that we enjoy this scenic area but protect the ponds for the future and ask that we do not enter the water or allow dogs/horses to enter the water, disturb or remove any animal or plant or place any plants or animals, including fish, into the ponds.

To explore the ponds, take the Vista Del Mar Trail from one of several access points in the Dos Vientos area, including the corner of Via Ricardo and Via Rincon and the corner of Rancho Dos Vientos and Via El Cerro. This is a fun little hike to take the kids on and the ponds are only about a mile from the Via Ricardo/Via Rincon trailhead.

Twin Ponds? What ponds? The ponds are completely dried up as of August/September 2016.

June 16, 2025

U.S. National Park Service Free Entrance Days

June 16, 2025/ Conejo Joe

There are over 400 national parks covering over 84 million acres throughout the United States and its territories. The majority of these parks do not charge entrance fees (though parking fees often apply). As for the roughly 110 national parks that do have entrance fees, there are a number of designated "fee free" days each year.

Here are the National Park Service Free Entrance Days in 2025:

January 20 (Martin Luther King Jr. Day)
April 19 (First Day of National Park Week)
June 19: (Juneteenth National Independence Day)
July 16 (Bureau of Land Management’s Birthday)
August 4 (Great American Outdoors Day)
September 27 (National Public Lands Day)
October 12 (First Sunday of National Wildlife Refuge Week)
November 11 (Veterans Day)

The parks that normally charge a fee that are free on the above dates are listed at www.nps.gov/findapark/feefreeparksbystate.htm. California parks in this category include:

Plenty of other amazing national treasures are on this list, like Grand Canyon National Park.

And of course there are two national parks in Ventura County that are always worth exploring:

For more information about the National Park Service, visit www.nps.gov.

May 30, 2025

The Story of Jungleland in Thousand Oaks

May 30, 2025/ Conejo Joe

The Thousand Oaks Civic Arts Plaza is located on historic land in many respects. The land was originally part of "Rancho El Conejo," a Spanish land grant. Egbert Starr Newbury purchased 2,259 acres of this land in 1874 and built a home here (more on Newbury and his local legacy at THIS LINK).

After a drought in 1876-1877 bankrupted the Newbury family, the land was foreclosed and sold to the Crowley family in 1887, who built a successful ranch on the land. In 1910, Frank Crowley's parents built him a five bedroom, two story home on the land that is located at 2522 Pleasant Way. The Crowley family lived on the ranch until 1922.

The "Crowley House" went through several ownership changes through the years but is now maintained by the Conejo Recreation and Park District and is considered a Ventura County Historical Landmark.

One of the subsequent owners of the Crowley House was Louis and Kathleen Goebel. In 1925, Goebel purchased former Newbury/Crowley land where the Thousand Oaks Civic Arts Plaza currently stands. It cost him $50. Louis Goebel soon opened Goebel's Lion Farm, where he trained lions and rented them to movie studios.

"Home of Goebel's African Lions" circa 1929 (Courtesy of Conejo Through the Lens, Thousand Oaks Library)

As travelers passed through town, they wanted to see the animals. Goebel capitalized on this in 1929, when the site became "Goebel's Wild Animal Farm," a theme park that became very popular in the 1940s and 1950s. The 170 acre site housed all sorts of animals...elephants, tigers, giraffes, hippos, chimpanzees and more. Additionally, many TV shows and movies were filmed there, such as Tarzan, The Adventures of Robin Hood and Birth of a Nation.

Goebel's Wild Animal Farm was home to Leo the Lion, of MGM Pictures fame. Over the years, other animal celebrity residents included Mr. Ed, the talking horse, Bimbo, the elephant from Circus Boy and Tamba, the chimpanzee in Tarzan films and "Bedtime with Bonzo" starring Ronald Reagan and Diana Lynn.

Goebel sold Jungleland in 1946 and the park was renamed the "World Jungle Compound." Ten years later it was sold again to executives from 20th Century Fox and was renamed "Jungleland." After five years, the business slid and Goebel was able to purchase it back in 1961.

In between Goebel's Lion Farm and Jungleland, from 1946 to 1955 the tourist destination was called the "World Jungle Compound" (Courtesy of CONEJO THROUGH THE LENS, THOUSAND OAKS LIBRARY.)

Five elephants at Goebel's Lion Farm (from the Ethel Nixon Collection (via Conejo Through the Lens, Thousand Oaks Library.)

At its peak popularity, the 170 acre Jungleland compound had all sorts of activities - shows by tiger trainer Mabel Stark, and others, elephant rides, tortoise rides, ducky boat rides, train rides, safari tram buses and even a sky tram. Animals included elephants, lions, tigers, hippos, camels, llamas, giraffes, orangutans, chimpanzees and a variety of others.

Jungleland closed in October 1969 after its popularity continued to drop - a combination of increased competition (Disneyland, Knotts Berry Farm, Universal Studios, etc.) and the fact that Highway 101 diverted drivers around the theme park. The park operated for 43 years and its 1,800 animal occupants were sold at auction.

So...when you stroll through the grounds of the Civic Arts Plaza and The Lakes at Thousand Oaks, close your eyes and see if you can envision all the animal excitement that took place here just a few generations ago in the heart of Thousand Oaks.