Deducting Losses From Federally Declared Disasters on Your Federal Income Tax Return

According to the IRS:

Personal casualty losses are losses from casualty, disaster, and theft that are not connected to a trade or business, or a transaction entered into for profit. Generally, if the loss is caused by a federally declared disaster, you may deduct personal casualty losses relating to your home, household items, and vehicles on your federal income tax return. For tax years 2018 through 2025, personal casualty losses are otherwise not deductible. A theft loss deduction is generally available, however, if the loss is due to theft related to a transaction entered into for profit. You may not deduct casualty and theft losses covered by insurance, unless you file a timely claim for reimbursement, and you reduce the loss by the amount of any reimbursement or expected reimbursement. 

A federally-declared disaster is any disaster determined by the President of the United States to warrant assistance by the federal government. Visit fema.gov/disasters for a list of federally-declared disasters. Current and recent federally-declared disasters as of January 2025 include:

If your property is personal-use property or isn't completely destroyed, the amount of your casualty loss is the lesser of the adjusted basis of your property, or the decrease in fair market value of your property as a result of the casualty. You must reduce the loss by any insurance or other reimbursement you receive or expect to receive.

Casualty losses can be claimed as an itemized deduction on Schedule A of Form 1040, less $100 for each casualty, then subtract 10% of your adjusted gross income to calculate allowable losses for the year. However, you may elect to deduct the loss without itemizing your deductions. Your net casualty loss doesn't need to exceed 10% of your adjusted gross income to qualify for the deduction, but you would reduce each casualty loss by $500 after any salvage value and any other reimbursement. Report casualty losses on Form 4684, Casualties and Thefts.

Casualty losses are deductible in the year you sustain the loss. You have not sustained a loss if you have a reasonable prospect of recovery through a claim for reimbursement. If you have a casualty loss from a federally declared disaster that occurred in an area warranting public or individual assistance (or both), you can choose to treat the casualty loss as having occurred in the year immediately preceding the tax year in which you sustained the disaster loss, and you can deduct the loss on your return or amended return for that preceding tax year.

www.irs.gov/taxtopics/tc515

Several Dozen Things to See and Do in the City of Oxnard

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The City of Oxnard was incorporated on June 30, 1903. Covering an area of just over 39 miles, of which 70% is land, Oxnard is the most populous city in Ventura County, with nearly 208,000 residents in 2016.

Oxnard's namesake is Harry T. Oxnard, who opened a beet factory in 1899 and taught local farmers the ins and outs of growing sugar beets. The land for the factory was purchased from Thomas S. Rice (of Rice Avenue fame) and the first plant manager was Major J. A. Driffill, who later became mayor.

There's plenty to see and do in Oxnard, and we've summed up some of our favorite activities below.

Great beaches in Oxnard include Mandalay Shores, Hollywood Beach and Silver Strand Beach, which are highlighted at THIS LINK.

Speaking of beaches, Oxnard Beach Park is a nice park with a pirate-themed, accessible playground area, large grassy area, restrooms and quick access to the beach.

The Channel Islands Maritime Museum located at the Channel Islands Harbor is home to world class maritime art, ship models and other maritime items. Open Thursday through Monday from noon to 4pm. Admission is free the 3rd Thursday of the month.

Channel Islands Harbor is a great place to beat the heat with the family, offering a variety of activities, such as fishing trips, boat cruises, eateries, water sports, shopping and special events year-round.

Oxnard Beach Park

Oxnard Beach Park

There's a nice bike path in Oxnard that takes you from Oxnard Beach Park to Channel Islands Harbor that we enjoy from time to time.

The Henry T. Oxnard Historic District is located on F and G Streets, between Palm and 5th Streets. The area was added to the National Register of Historic Places in 1999. Most of the 144 historic homes and buildings in the area were built before 1925 and includes Mission/Spanish revival, bungalow/craftsman and Colonial Revival architecture.

A great time to check out the Historic Oxnard District is during the two weeks preceding Christmas each year, when dozens and dozens of residents decorate their homes in lights and holiday decor for Christmas Tree Lane.

The Oxnard Performing Arts Center hosts concerts, musicals, speakers and other performances year-round. At over 1,600 seats, it is one of the largest venues in Ventura County and is a performance venue for the New West Symphony.

The Collection at RiverPark is an outdoor shopping center located on the northeast side of the 101 between the Oxnard and Vineyard exits. The 650,000 sq ft center includes a combination of entertainment, retail, restaurants, open space with fountains, parks and playgrounds and quality art. Activities at The Collection include Color Me Mine Ceramics Studio, Century RiverPark Movie Theater and Levity Live Comedy Club, Jump ‘n Jammin Children’s Entertainment Center, Red Door Escape Room and Bowlero.

Swing for the fences at Who's on First Batting Cages in Oxnard. What's on second? I don't know's on third. Who? First base.

Hollywood Beach

Hollywood Beach

River Ridge Golf Course is a public golf course offering two 18-hole courses as well as footgolf!

Skateboarders and in-line skaters are on a roll at the City of Oxnard Bedford Pinkard Skate Park near Channel Islands High School. Pinkard is a former City Council member who was a supporter of many youth and community programs.

The Elite Theatre Company, located at Fisherman's Wharf at Channel Islands Harbor, Fisherman's Wharf, is host to musicals, plays, comedies and more.

The Dallas Cowboys have held Summer Training Camp for a number of years at River Ridge Fields at Oxnard's Marriott Residence Inn. Practices and scrimmages taking place in August are open to the public and free of charge. Check for updates at www.dallascowboys.com/trainingcamp.

Hazardous Waste Disposal and Recycling Programs in Ventura County

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The California Department of Resources Recycling and Recovery (CalRecycle) website highlights common products that we use in our daily lives that contain potentially hazardous ingredients, thus requiring special care when disposed of.

Items that are banned from the trash are as follows:

Lights, Batteries and Electronics

  • Fluorescent light bulbs and tubes ("old school" incandescent bulbs can be thrown in the trash.). Remember that LED light bulbs and holiday light strands are considered hazardous waste and must be disposed off properly. Here’s a Home Depot guide on how to dispose of light bulbs.

  • Batteries of all types and sizes, AAA, AA, C, D, button cell, 9-volt, etc., both rechargeable and single use, as well as lead-acid batteries such as car batteries.

  • Computer and television monitors including cathode ray tube (CRT), liquid crystal diode (LCD), and plasma monitors.

  • Electronic devices including computers, printers, VCRs, cell phones, telephones, radios and microwave ovens.

Household and Landscape Chemicals

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  • Flammables and poisons such as oil-based paints and reactive and explosive materials

  • Acids, oxidizers, and bases including some pool chemicals and cleaners

  • Pesticides and herbicides

  • Paints and Solvents - latex paint, oil-based paint, non-empty aerosol paint and solvent cans, and solvents such as paint thinners, nail polish remover, etc.

  • Building materials that contain asbestos and wood treated with chromium copper arsenate.

  • Automobile items including antifreeze, batteries, motor oil and filters and tires (tires are not considered hazardous but are banned from the trash for other reasons).

  • Items Containing Mercury including electrical switches and relays in old appliances, old style thermostats, pilot light sensors in some gas appliances, some gauges and mercury thermometers.

  • Other items such as propane tanks, hypodermic needles, syringes, expired/unwanted medications etc.

So what to do with these items? Recycle and reuse them! Here are some local Ventura County resident options:

The City of Thousand Oaks has a Household Hazardous Waste (HHW) Disposal Facility with details at toaks.gov/hhw. Appointments are required for HHW drop-offs. Materials accepted during regular operating hours include household items like aerosol sprays, nail polish, used frying oil, etc., items in the garage like antifreeze, brake fluid, oil, etc., as well as things like paint thinners, fertilizers, pesticides, etc. Click the link above for more detailed information.

City of Thousand Oaks battery recycling centers listed at toaks.gov/hhw. Dropoff options as of January 2025 include Borchard Community Park (front entrance), Dos Vientos Community Center (front lobby), Goebel Senior Center (front lobby), Thousand Oaks Library (both entrances), Newbury Park Library (front entrance), Thousand Oaks City Hall (front entrance), Thousand Oaks Community Center (front entrance) and Thousand Oaks Transportation Center (lobby).

Thousand Oaks area computer and electronics recycling centers at toaks.gov/e-waste.

Unwanted and/or expired medications can be dropped off throughout Ventura County at designated police stations. Details at THIS LINK.

Medications and needle and sharps disposal locations in Thousand Oaks at toaks.gov/medsandsharps

The City of Westlake Village offers free monthly hazardous waste collection service via Waste Management. www.wlv.org/faq.aspx?TID=25

City of Simi Valley hazardous Waste Drop-Off Program on six Saturdays per year at THIS LINK.

City of Simi Valley household battery recycling options at THIS LINK includes Simi Valley Public Library, G.I. Industries/Waste Management and Anderson Rubbish.

City of Camarillo hosts household hazardous waste program drop-off events on the 2nd consecutive Friday/Saturday of each month. View upcoming dates and make appointments at www.cityofcamarillo.org/residents/trash___recycling/hazardous_waste.php.

Cities of Oxnard and Port Hueneme household hazardous waste collection events www.oxnard.org/household-hazardous-waste

Cities of Oxnard and Port Hueneme Antifreeze, Batteries, Oil and Paint Recycling www.ci.port-hueneme.ca.us/index.aspx?NID=1022

City of Moorpark hazardous waste drop-off events www.moorparkca.gov/150/Hazardous-Waste

Ventura County needle collection facilities crma.org/home-generated-sharps

City of Ventura hazardous waste collection events www.cityofventura.ca.gov/2103/Household-Hazardous-Waste-HHW-Events

City of Ojai hazardous waste collection options at THIS LINK (pdf doc)

Hazardous waste collection in Calabasas at THIS LINK.

Hazardous waste collection in Agoura Hills at THIS LINK.

Would You Like Slides with That? Fast Food Places in Ventura County with Play Areas!

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Sometimes it's fun to take the kids out where you know they'll be able to burn off some steam after their chicken nuggets and fries. Mind you, my kids much prefer going to a park to play, but sometimes it’s nice to eat and play at these (mostly) indoor play areas.

Here are places to eat that have play areas.  Know of other places?  Well then, give me the scoop (the news, not the fries).

McDonalds Locations with Play Areas

Carl's Jr Locations with Play Areas

Chick-fil-A Locations with Play Areas

Other Places with Play Areas

Household Hazardous Waste Collection Options for Thousand Oaks Residents

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The City of Thousand Oaks Public Works Department's "GoGreen" website has hundreds of conservation tips relating to composting, energy conservation, hazardous waste disposal, recycling and trash, reuse programs, water conservation, living green advice, and much more. Check it out at www.toaks.org/GoGreen.

Like me, you may have a lot of junk lying around the house that you'd like to get rid of but are not allowed to place in the trash

Since May 2014, the City has run a permanent Household Hazardous Waste Facility located next to the Service Center at 2010 Conejo Center Drive, Newbury Park.

Residents of Thousand Oaks and unincorporated areas of Ventura County may sign up to drop off items at this facility on Fridays/Saturdays from 9am to 1pm, except certain holiday weekends, at toaks.gov/hhw. Advance registration is required.

Items accepted at these monthly collection events include acids, motor oil, antifreeze, asbestos, nail polish/remover, automatic switches, oil filters, batteries, paints, cement, paint thinners, chlorine, fertilizers, pool chemicals, fluorescent lights, propane cylinders, fire extinguishers, rodent poison, garden chemicals, smoke detectors, gasoline, solvents, used frying oil, household cleaners, weed killers and more. They do not accept tires, medications. business waste and other items.

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One person's hazardous waste is another's gold! The City's Hazardous Waste Material Reuse Program allows residents to take away certain items previously disposed of, such as cleaners, paint, pool chemicals, motor oils, adhesives, etc. Selection obviously will vary. No appointment needed. Just stop by the Reuse Store (same location as waste collection facility) on Friday/Saturday from 9 a.m. to 1 p.m. More information at toaks.gov/hhw.

The ReUse store will be closed weekends associated with the following holidays: President's Day, Memorial Day, Fourth of July, Labor Day, Veteran's Day, Thanksgiving, Christmas and New Year's Day

There are also convenient hazardous waste disposal for other items:

Batteries: Community Centers at Borchard Park, Dos Vientos and Thousand Oaks (next to TOHS), Goebel Senior Center, Thousand Oaks/Newbury Park Libraries, City Hall and Thousand Oaks Transportation Center.

Motor Oil/Filters: See toaks.gov/hhw

Electronic Waste: Best Buy, Goodwill Industries, PC Recycle, Waste Management and Gold Coast Recycling Center. More info at THIS LINK.

Fluorescent Lights/CFL's: You may bring any size or type of fluorescent and LED bulbs to the City's Hazardous Waste Facility.

(See www.homedepot.com/c/ab/how-to-dispose-of-lightbulbs/9ba683603be9fa5395fab901b263d806 for more information on what to do with light bulbs of various types.)

Unwanted and/or expired medications can be dropped off throughout Ventura County at designated police stations, such as the East Valley Police Station Lobby at 2101 E. Olsen Road, Thousand Oaks. Open Mon-Fri 8am to 5pm.

Visit toaks.org/GoGreen for updates.

Vegetarian & Vegan Eateries in the Conejo Valley and Neighboring Areas

According to a 2023 Gallup Consumer Habits poll, 4% of U.S. adults consider themselves to be vegetarian and 1% say they are vegan. With a population of 829,590 in 2023, that translates to about 33,000 vegetarians in Ventura County. Here are some vegetarian and vegan dining options in the Conejo Valley and greater Ventura County that attract vegetarians and their meat-eating friends alike. Here’s a list of such eateries.

(Note that this particular list includes places that only serve 100% plant-based food.)

In the Conejo Valley

Vegan Thyme is located in the Park Plaza Shopping Center in Newbury Park at 2247 Michael Drive. This popular eatery opened its doors in March 2019. Vegan Thyme’s menu is 100% vegan, with primarily an Asian/Fusion theme. Their meat replacement options include organic tofu, soy chicken, soy beef, soy fish, soy shrimp and vegetables. Their menu also includes burger, wraps and Mexican cuisine. Open 11:30AM - 9PM Tuesdays through Fridays and 12 - 9PM on weekends. www.veganthymecafe.com (805) 716-3088

Namaste Spiceland is located at 821 Thousand Oaks Boulevard, Thousand Oaks. This popular Indian grocery market also offers hot vegetarian Indian cuisine for takeout or onsite. Inexpensive, large portions and delicious! Open daily from 10AM - 9PM. namastespicelandthousandoaks.com (805) 373-6761

JOi Café opened in late summer 2014 at 2855 Agoura Road, Westlake Village. JOi, named after co-owner Joi Stearns, offers a broad menu of organic, plant-based and gluten-free items for breakfast, lunch and dinner. They offer a wide range of coffee drinks, matcha drinks, other drinks, smoothies, toasts, salads, breakfast goodies, plates and more Open daily from 7AM to 5PM. www.joicafe.com

Ma-Kin Vegan Sushi opened in August 2021 at 30313 Canwood St # 35, Agoura Hills in the Reyes Adobe Plaza. Ma-Kin offers unique plant-based, 100% vegan sushi dishes, along with gluten-free options. Open Tuesday through Thursday 2PM - 9PM and Friday through Sunday 11:30AM - 9PM. www.makinvegan.com (818) 699-6716

Jugo Wellness Bar is located in the Oakbrook Plaza in Thousand Oaks at 1772 E. Avenida De Los Arboles, Suite I. Jugo offers organic smoothies, acai, toasts and more. jugowellnessbar.com

Other Parts of Ventura County

Vegiterranean Kitchen, located at Moorpark at 481 E High Street, offers fully vegan Mediterranean cuisine, including soups, salads, appetizers, pita wraps, entrees and desserts. Open Monday through Saturday from 11AM to 8PM. vegiterraneankitchen.com (805) 523-2209

Seed Ranger, located at 2950 Johnson Drive, Ventura, offers a vegan only memo that includes sushi, all-day breakfast entrees, burgers, pizzas and more, . Open daily 8AM - 8PM. www.seedranger.com (805) 765-4157

La Jenelle Natural Cafe is located at 2323 Roosevelt Boulevard #1, Oxnard at Silverstrand Beach. Open Monday through Friday 9AM - 5:30PM and 8:30AM - 5:30PM on weekends. Their menu offers only vegetarian/vegan options, including salads, a burrito, burger and more.. lajenelle.com (805) 263-6771

Hip Vegan is located 201 N Montgomery Street, Ojai. Open everyday 11AM - 8PM. They offer exclusively 100% plant-based items such as wraps, salads, bowls, sandwiches and more. hipvgn.com (805) 669-6363

Harvest Cafe is located 175 S.Ventura Avenue, Ventura, offering an organic, vegetarian, gluten-free menu that includes smoothies, breakfast items, pizzas, salads, and various entrees. Opens at 8AM daily (9AM on Sundays). www.harvestcafeventura.com (805) 667-8386

Café BōKU is located at 987 W Ojai Avenue, Ojai. Open daily from 8AM - 5PM. Their menu includes smoothies, breakfast items, sandwiches and more. www.bokusuperfood.com/pages/cafe (805) 650-2658

Farmer and the Cook is located at 339 W El Roblar Drive, Ojai, offering smoothies, breakfast items, lunch/dinner entrees and more. Opens at 8AM daily. www.farmer-and-the-cook.com (805) 640-9608


Vegan No More

Amy’s Drive Thru opened on June 15, 2023 at 400 N Moorpark Road, Thousand Oaks but closed its doors after a brief stint on February 9, 2024.

Veggie Grill Westlake Village closed its doors after a nine year stint in the North Ranch Shopping Center in May 2023.

Sage Vegan Bistro at the Whizin Market Square in Agoura Hills opened in May 2020 and closed in June 2023.

Crossroads Kitchen at The Commons at Calabasas closed in late December 2024.

Oakbrook Regional Park Archaeological Area in Thousand Oaks is City Historical Landmark #5

Oakbrook Regional Park Archaeological Area is located at 3290 Lang Ranch Parkway in Thousand Oaks, south of the intersection of Avenida de los Arboles and Westlake Boulevard.

This 428 acre park is a designated historical landmark by the City of Thousand Oaks and County of Ventura. The Chumash inhabited this area going back as far as 12,000 years ago through the late 1800's. 

The park grounds are open to the public daily from 7 a.m. to 10 p.m.  There are flat hiking trails and a Chumash village reproduction available to explore. The oak trees provide a beautiful canopy for hikers. It is a peaceful place worth exploring. Note that dogs are prohibited from the property.

Located on the property is the Chumash Indian Museum, which contains a large collection of Chumash artifacts. The museum is open on Saturdays and Sundays from 10 a.m. to 4 p.m.

More information on Oakbrook Regional Park at www.crpd.org/park/oakbrook-regional-park.