News

From Sherlock’s Income Tax Services

WHAT’S NEW FOR TAX YEAR 201 9

Health Care Coverage for 2019: you no longer need to either make a shared responsibility payment or file Form 8965 if you don’t have minimal essential coverage for part or all of 2019.

Tax Provisions that were set to expire at the end of 2017
have been extended for the following: Tuition & Fees
Deduction, Deduction for mortgage insurance premiums,
nonbusiness energy property credit, alternative fuel
vehicle refueling credit. If you are eligible for one or more
of these benefits for tax year 2018, you will need to file an
amended return Form 1040-X.

Lifetime Learning Credit for 2019 is gradually reduced if
your MAGI is between $58,000 and $68,000 ($116,000
and 136,000 if you file a joint return). You can’t claim
the credit if your MAGI is $68,000 or more ($136,000 or
more if you file a joint return).

The Standard Deduction for 2019 has increased for all
filers as follows $12,200 if filing single, $24,400 if
married filing jointly or qualifying widower, $12,200 if
married filing separate returns, and $18,350 if head of
household.

Student Loan Interest Deduction for 2019 is gradually
reduced if your MAGI is between $70,000 and $85,000
($140,000 and $170,000 if you file a joint return). You
can’t claim the deduction if your MAGI is $85,000 or
more ($170,000 or more if you file a joint return).

Tuition and Fees Deduction has been extended to
cover qualified education expenses paid in 2018, 2019,
and 2020.

Retirement Plan Contributions for 2019 are as follows,
the basic limit for 401K contributions is $19,000, plus
another $6,000 for those who are at least age 50. Total
contributions to all traditional and Roth IRAs cannot exceed $6,000, or for taxpayers age 50 and older, $7,000.

Saver’s Credit income limit is $64,000 for married
couples filing jointly, $48,000 for head of
household, and $32,000 for singles and married
individuals filing separately for 2019.

AMT Exemption Amount for 2019 has been increased
to $71,700 ($111,700 if married filing joint or qualifying
widower), $55,850 if married filing separately. The
income level at which the AMT exemption begins to
phase out has increased to $510,300 or $1,020,600 if
married filing jointly.

Maximum Earned Income Credit for 2019 has
increased to $6,557 for taxpayers filing jointly who have
three or more qualifying children, up from a total of
$6,431 for tax year 2018.

Standard Mileage rate for 2020 is 57.7 cents
(business) and 17 cents (moving or medical)
and 14 cents (service of charitable
organizations).

Maximum credit allowed for adoptions is the amount of
qualified adoption expenses up to $14,080, up from
$13,810 for 2018.

Estates of decedents who died during 2019 have a
basic exclusion amount of $11,400,000, up from a total
of $11,180,000 for 2018.

Foreign Earned Income Exclusion for 2019 has
increased to $105,900 up from $103,900 for tax year
2018.

Monthly limitation for the qualified transportation fringe
benefit is $265, up from $260 for tax year 2018.

Dollar limitation for employee salary reductions for
contributions to health flexible spending arrangements is $2,700, up $50 from the 2018 limit.

California Health Care Mandate effective January 1,
2020 a new state law requires California residence to
maintain qualifying health insurance throughout the
year. This requirement applies to each resident, their
spouse or domestic partner, and their dependents.

California New Employment Credit the sunset date for
this credit is extended until taxable years beginning
before January 1, 2026.

California Competes Tax Credit the sunset date for this
credit is extended until taxable years beginning before
January 1, 2030.

Courtesy of Sherlock’s Income Tax Service

Op-Ed

Welcome

MentoneMatters.org hopes you are enjoying the occasional publications. If you are not receiving, but wish to receive, automatic e-mail notifications when new articles are published, please subscribe, and we will add you to the list. MM also hopes you are telling others – who live here now or used to live here – about the website so they can enjoy it, too. It’s open to the whole world and we will keep improving it as possible. 

News

WILL THE FIRE TAX EVER GO AWAY?

According to their e-mail sent out on Monday, February 10, the Red Brennan Group planned the next day to deliver their petition, requesting their FP-5 repeal be placed on the November 2020 ballot. On behalf of proponents Rick Sayers, David Jarvi, and Charles Pruitt, they intended over 34,000 “raw” signatures to the San Bernardino County Registrar of Voters.
“Rather than tell the story of the signature gathering campaign, I point you all to the writeup in the San Bernardino County Sentinel. Here is the link: http://sbcsentinel.com/2020/02/top-county-lawyers-ploy-failed/.  Long story short, we gathered well in excess of the actual number of signatures required by state law. A last minute assist from the Howard Jarvis Taxpayers’ Association helped us to clarify requirements with the county,” said Tom Murphy, sender of the e-mail.
The Red Brennan Group had filed suit against the County, who instituted the fire tax to all properties in the County; Mentone had joined in the lawsuit. The Group’s Facebook post for February 8, 2019 tells the story of the lcase and its end. [Ed.’s note: the same Judge Alvarez denied relief to Mentone in its lawsuit against Redlands’ takeover of Mentone territory; Mentone is awaiting the appellate court’s ruling on its petition for writ of mandate] to Judge Alvarez.]
“Please contact me at tmurphy@redbrennan.org if you have questions or comments,” he added, and gave his number as
(760) 810-5830.

Op-Ed

So! The Hangar 24 Air Fest is moving! Hopefully, now they will fly low over Redlands or San Bernardino instead of Mentone, where they have been scaring our animals for the past five years. One year a jet flew over so low we could see the whites of the pilot’s eyes and the sound was deafening. We always thought “If it’s a Redlands event why aren’t they flying over Redlands instead of Mentone?” Especially when I was shopping in Redlands and they weren’t flying over there but over here. Maybe now that will change. ‘Nuff said?

Local Organizations , News

OOPS!

The Op-ed piece was supposed to go under the link so that whoever wanted to know MM’s opinion could click n it. Instead, it went into the news area.

Local Organizations

CRIME MAPPING WEBSITE SHOWS MENTONE’S STATS

    MM readers may be interested in looking at Crimemapping.com (sample above) in order to know what’s going on in their neighborhood. Apparently it’s kept updated.

    News

    REDLANDS NOT GETTING IT RIGHT AGAIN

    Civil engineer Steve Rogers, who – although he does not live in Mentone -has been actively helping to protect Mentone’s interests for the past give-or-take 10 years, recently forwarded to Mentone Matters the following points he made in writing to the city of Redlands, regarding its General Plan, back in 2017. Readers may be most interested in numbers 2, 3 and 5:
    “The following additional comments are hereby provided concerning the City of Redlands General Plan Update (GPU) and Final Environmental Impact Report (FEIR):
    1) Comment letters as provided by the State of California Department of Transportation (CalTrans), dated September 8, 2016, and the San Bernardino County Department of Public Works, dated June 23, 2017 and concerning the scope and analysis of the Traffic Impact Analysis (TIA) as being inadequate, have been ignored by City staff and the GPU EIR consultants with the Final Environmental Impact Report (FEIR) documents.
    2) Figure 3.15-1 Existing Roadway Classifications shows the future extension of San Bernardino Avenue as a Proposed Arterial street to be constructed east of Crafton Avenue in the Mentone area and bisecting the former Lockheed contamination site, then curving southerly through property owned by the San Bernardino Valley Water Conservation District and eventually connecting to State Route 38 east of Garnet Street. This new intersection of San Bernardino Avenue as proposed with the State Highway (as well as with Garnet Street) has not been properly analyzed with the GPU TIA as was prepared for the EIR-FEIR and has not even been conceptually considered or approved by CalTrans, the agency responsible for the State Highway System (SHS).
    3) Figure 2.3-1 General Plan Land Use inappropriately shows the Pre-zoning of property located within the unincorporated territory at Mill Creek Rd (SR38) and Garnet Street to Commercial, a change that impacts the existing historic Mill Creek store rock structure.
    4) A notation on Figure 2.3-1 General Plan Land Use pertaining to the newly created Transit Village Overlay Zones associated with the Redlands Passenger Rail Project (RPRP) reads “Mixed Use Core areas and other Transit Village details are shown in maps in Section 4.5.” However, no such section is contained in the documents held in the City Clerk’s office or the Smiley Library.
    5) The 200-ft wide strip of property owned by the San Bernardino County Flood Control District, east of the Wabash Avenue alignment in the Santa Ana River Wash area (APN 0168-311-02) appears to have inappropriately been annexed into the City of Redlands in 1958/9 as “inhabited” (vs “uninhabited”) territory.
    6) The Redlands Sk8Park project was originally proposed to be built on property located off Park Avenue, west of University Street (APN 0170-191-38) on the southside of the railroad tracks adjacent to Sylvan Park. This property was sold by the City of Redlands to the Redevelopment Agency (RDA) by City Council action on January 15, 2008 ” for the purpose of developing future affordable housing.” Figure 2.3-1 General Plan Land Use shows the subject property instead as “Parks/ Golf Courses” and therefore would be the appropriate site for the proposed Redlands Skatepark project as opposed to destroying a portion of historic Sylvan Park which will be further impacted by the future Redlands Passenger Rail Project (RPRP), where SanBAG (now sbcta) has already incumbered an 18-foot wide strip of property along the southern edge of the park, adjacent to Park Street, under a 2015 License Agreement for use with the RPRP.”
    MM believes that Redlands basically ignored these comments, especially as they relate to Mentone’s interests. MM

    Local Organizations

    “Every 15 Minutes” at REV

    At the MACA meeting on Tuesday, February 11, 2020, the CHP officer stated that “it’s that time of year again,” meaning that proms are coming up and the CHP’s program to warn students about drinking and driving will be held on April 3-5, 2020 at Redlands East Valley High School in Mentone. The program takes 20 students, who act the part of having been drinking and involved in an accident, complete with helicopter taking the “injured” to the hospital, he added.

    Other news he provided was that during January there were seven collisions in Mentone, at least one alcohol-related, and one was a hit-and-run. Also, on December 29, an officer was sitting on the Boulevard with his radar gun when someone sped downhill (Ed.’s note: “surprise!”) and the officer activated his lights and siren, preparing to make a U-turn to pursue the speeder. At that same time, said the office, someone decided to pass the Patrol car, crashing into it.

    The CHP officer also provided the non-emergency number for the CHP: 909-428-5400, for non-life-threatening events. Officers will come right away. Of course, if you see a reckless driver, please use 911.

    He also reported about a wrong-way driver on the 210 the night before: a woman who apparently was under the influence made a u-turn in the median somewhere about Cherry in Fontana and officers pursued her to Greenspot, where they utilized a pit maneuver and finally took her into custody.

    The radar trailer audience members had been asking for has been available occasionally to catch speeders, he added. Only three vehicles can tow it from the headquarters in Muscoy and they can’t leave it out all day. It is used primarily for commuter traffic on the Boulevard.

    An audience member reported that he sees many cars coming down the Boulevard early in the morning – 5-7 a.m., talking on their phones. The officer replied that it takes community pressure – in other words – more than one resident – to get action.

    Another audience member asked about paper license plates; the officer said they can be run as to whether they belong to that vehicle or not and if they see an older vehicle with paper plates they may stop it for information as to whether it belongs to that vehicle or not.

    Other MACA news:

    Leonette DiMuro reported that a Mentone Incorporation Committee has been set up to study both the feasibility of a Community Services District, in which Mentone would stay incorporated but be more of an entity than it is now. DiMuro is the chair of the committee, which will also study how to incorporate when Mentone is removed from Redlands’ “Sphere of Influence.” She solicited “bullet points” of reasons why Mentonites like to live here. Readers may submit theirs to michael_dimuro@juno.com.

    Angie DeLaRosa stated that the Assembly is soliciting nominations for “Distinguished Woman” of the community. She has the forms at Noteworthy Realty, 191 1 Mentone Boulevard. And, she added, Adopt-A-Highway is scheduled four times a year, the next three in April, July and October.

    The western movie to be filmed in Mentone was mentioned again; interested persons – from actors to behind-the-scenes work, in short, anybody and everybody – can apply at Mentonefilmfestival.org, under “Contact us.”

    The Chili Cookoff will be moved from August to the 133rd anniversary of Mentone’s first development map being filed on June 13, to celebrate the anniversary as well as tasting everyone’s chili. The chilis are submitted in crockpots and, as usual, there will be prizes awarded. Sandals Church, 1325 Amethyst, will host the event, with sufficient parking and inside restrooms. More information will be available in future months.

    MACA – Mentone Area Community Association – meets the second Tuesday of every month except December at 6:30 p.m. in the Mill Creek Cattle Company, in Diamond Jim’s Saloon. Parking is available behind the Saloon if the front parking lot is full. All residents are welcome to attend and learn what’s going on in their community and ask questions. MM

    News

    We Goofed!

    MM has received some corrections to its piece on the Film Festival: instead of 60-70 people attending, 180-190 people attended. Woo-hoo! Instead of Diamond Jim’s Saloon it should have been reported as Diamond Jim’s Opera House (they have been using this title for concerts/special events). Instead of the short film being title “Zanja” it should have been short film “Zanja Creek,” which is also available on Vimeo (high resolution version). Instead of November 6 being Thursday, it is November 5th. For future locations being a tent on vacant land, with Mill Creek Saturday night red carpet, locations/venues have not been confirmed, (Ed.’s note: Mill Creek was confirmed at the lat C.O.M.E.T./Chamber meeting). Definite locations will be announced soon! Thanks for the updated info, Jeff Bryant. MM

    News

    UPDATE ON MENTONE VS. REDLANDS:

    Counsel for C.O.M.E.T. (Community of Mentone Empowered Together) filed a Motion for six injunctions against future conduct before Superior Court Judge, the Honorable Donald Alvarez, in July; Redlands’ and LAFCO’s counsel opposed the Motion, on the basis that C.O.M.E.T. should have filed a “reverse validation” action challenging completed projects. Several weeks after the hearing on the Motion, Judge Alvarez, who ruled in Greenspot’s favor on the “Harmony” Project, denied it. C.O.M.E.T.’s counsel then filed a Petition for Writ of Mandate with the Fourth District, seeking an order of that Court that Judge Alvarez change his decision to comply with the law C.O.M.E.T. had provided. 
    The Injunctions sought Court orders that “1) Redlands cease demanding annexation of a new development to Redlands City Limits in exchange for water or sewer service, so as to take Mentone territory to itself, whether via its annexation “Agreements” or any other methods; 2) Redlands cease enforcement of all provisions of executed said annexation or “pre-annexation” “Agreements”; 3) Redlands cease requiring payment of “Development Impact Fees” (“DIFs”) for services it does not provide, such as fire, police, library, parks and others; 4) Redlands cease requiring payment of “Development Impact Fees” that exceed the reasonable cost of providing the services it does provide, which violates its own adopted professional development fee impact studies, in order to receive water and sewer service; 5) LAFCO cease its violation of Government Code §56133(e)(4); and 6) prohibited any lobbying or other interference by Redlands, LAFCO or any other party against passage of proposed legislation that would prohibit Redlands from demanding said forced annexation from Mentone.”  Early in 2019, Senator Mike Morrell had introduced a bill prohibiting governmental entities from demand No. 1 above, but it “died in committee.” LAFCO is alleged wrongfully to have approved Redlands’ alleged extortionate annexations. 
    Meanwhile, C.O.M.E.T.’s counsel had also filed a Motion for Relief from Government Code section 945.6.  The Motion for Relief requested that the Court allow late claims against Redlands for its annexations of Mentone territory, of which Mentone did not know until much later, and alleged compliance with a three-year statute of limitations, imposed for fraudulent transactions.  Redlands’ and LAFCO’s counsel opposed, and C.O.M.E.T.’s counsel filed a reply. Several weeks after the hearing Judge Alvarez denied that, as well. 
    C.O.M.E.T.’s counsel then filed a Petition for Writ of Mandate to the Fourth District Court of Appeal on Monday, January 27. The Writ Petition alleges that LAFCO’s rules, set down by the Legislature, prohibit a City from voting on annexation because the rules only provide for voting by the “affected territory,” i.e., an unincorporated area such as Mentone. This was held in the Supreme Court’s case of “Citizens Against Forced Annexation v. LOCAL AG. FORM., 32 Cal. 3d 816, 187 Cal. Rptr, 654 P. 2d 193 (Cal Supreme Court, 1982),” in which the situation was the reverse of Mentone’s: Eastview wanted to be annexed to Rancho Palos Verdes, which didn’t want the annexed territory but the Court held that it had no vote against annexation. Thus, the Petition states, Measure U, under which Redlands has demanded annexation for more than 19 years, was void from the beginning. 
    Moreover, the Petition states, the Supreme Court case of “Hansen v. City of San Buenaventura (1986) 42 Cal.3d 1172, 1188-1189, 233 Cal. Rptr. 22, 729 P.2d 186 [held] that a city acquiring the water system of another community was under the same obligation as the grantor to continue the service and supply water to all who may become entitled to it in the future.” Redlands’ and LAFCO’s Opposition argued that a First District case gave Redlands the right to demand annexation in exchange for water [Ed.’s note: Supreme Court law “trumps” a State’s District Court so it can’t be overturned, as Redlands seemed to be arguing and Judge Alvarez’s decision adopted]. 
    The Fourth District’s reputation is that Writ Petitions are often denied summarily (without explanation); if they are not, the other parties have an opportunity to respond and then the Petitioner has another opportunity to argue their case. The decision may or may not be published, depending on the effect on established case law on the subject. If the Petitioner or Respondent is unsatisfied with the decision, they may appeal to the Supreme Court, which doesn’t take every case referred to it for review but often does if it involves conflicts in law between two or more District Court decisions. In the C.O.M.E.T. vs. Redlands case, there may be a conflict between the Supreme Court cases that C.O.M.E.T. relied on and the case Redlands’ and LAFCO’s counsel argued.   
    A Motion is a written document, filed and scheduled for hearing; oral argument is made at the hearing by the attorneys involved. A Petition for Writ of Mandate can be made to the Superior Court or the Fourth District Court of Appeals, who receives the case after it has been heard in the Superior Court, or it can be made to the Superior Court in the first place. There are strict deadlines for filing lawsuits, motions and writ petitions but the only deadline for the Superior Court Judges is 90 days for a motion. MM