LAKE COUNTY, Calif. – Lake County Animal Care and Control has several new felines ready for homes this week.

The cats range in age from 13 weeks to 3 years, with both long and short coats.

In addition to spaying or neutering, cats that are adopted from Lake County Animal Care and Control are microchipped before being released to their new owner. License fees do not apply to residents of the cities of Lakeport or Clearlake.

If you're looking for a new companion, visit the shelter. There are many great pets there, hoping you'll choose them.

The following cats at the Lake County Animal Care and Control shelter have been cleared for adoption (other cats pictured on the animal control Web site that are not listed here are still “on hold”).

Gray male tabby

This gray male tabby is 3 years old.

He has a short coat and gold eyes. Shelter staff did not report if he has been altered.

He's in cat room kennel No. 3, ID No. 38612.

Black domestic short hair

This black female domestic short hair mix kitten is 13 weeks old.

She has a short black coat, weighs 2.5 pound and has been spayed.

Find her in cat room kennel No. 32a, ID No. 38615.

Male domestic short hair

This male domestic short hair mix is 2 years old.

He has a buff-colored coat and yellow eyes. Shelter staff did not report if he has yet been altered.

He's in cat room kennel No. 53a, ID No. 38613.

Male orange tabby

This male orange tabby is 2 years old.

He has a long cat and gold eyes. It was not reported if he has been neutered yet.

Find him in cat room kennel No. 53b, ID No. 38614.

Tortie point

This calico with tortie point markings is 7 months old.

She has a short coat and has not yet been spayed.

Find her in cat room kennel No. 84a, ID No. 38527.

Tortie point

This calico with tortie point markings is 7 months old.

She has a long coat and has not yet been spayed.

Find her in cat room kennel No. 85a, ID No. 38526.

Adoptable cats also can be seen at http://www.co.lake.ca.us/Government/Directory/Animal_Care_And_Control/Adopt/Cats_and_Kittens.htm or at www.petfinder.com .

Please note: Cats listed at the shelter's Web page that are said to be “on hold” are not yet cleared for adoption.

To fill out an adoption application online visit http://www.co.lake.ca.us/Government/Directory/Animal_Care_And_Control/Adopt/Dog___Cat_Adoption_Application.htm .

Lake County Animal Care and Control is located at 4949 Helbush in Lakeport, next to the Hill Road Correctional Facility.

Office hours are Monday through Friday, 8 a.m. to 5 p.m., and 1 p.m. to 3 p.m., Saturday. The shelter is open from 10:30 a.m. to 4:30 p.m. Monday through Friday and on Saturday from 1 p.m. to 3 p.m.

Visit the shelter online at http://www.co.lake.ca.us/Government/Directory/Animal_Care_And_Control.htm .

For more information call Lake County Animal Care and Control at 707-263-0278.

Email Elizabeth Larson at This email address is being protected from spambots. You need JavaScript enabled to view it. . Follow her on Twitter, @ERLarson, or Lake County News, @LakeCoNews.

After several days of continued observations, scientists continue to work to determine and to understand the fate of Comet ISON.

There's no doubt that the comet shrank in size considerably as it rounded the sun and there's no doubt that something made it out on the other side to shoot back into space.

The question remains as to whether the bright spot seen moving away from the sun was simply debris, or whether a small nucleus of the original ball of ice was still there.

Regardless, scientists belief it is likely that it is now only dust.

Comet ISON, which began its journey from the Oort Cloud some three million years ago, made its closest approach to the sun on Nov. 28, 2013.

The comet was visible in instruments on NASA's Solar Terrestrial Relations Observatory, or STEREO, and the joint European Space Agency/NASA Solar and Heliospheric Observatory, or SOHO, via images called coronagraphs.

Coronagraphs block out the sun and a considerable distance around it, in order to better observe the dim structures in the sun's atmosphere, the corona.

As such, there was a period of several hours when the comet was obscured in these images, blocked from view along with the sun.

During this period of time, NASA's Solar Dynamics Observatory could not see the comet, leading many scientists to surmise that the comet had disintegrated completely.

However, something did reappear in SOHO and STEREO coronagraphs some time later – though it was significantly less bright.

Whether that spot of light was merely a cloud of dust that once was a comet, or if it still had a nucleus – a small ball of its original, icy material – intact, is still unclear. It seems likely that as of Dec. 1, there was no nucleus left.

By monitoring its changes in brightness over time, scientists can estimate whether there's a nucleus or not, but our best chance at knowing for sure will be if the Hubble Space Telescope makes observations later in December.

Regardless of its fate, Comet ISON did not disappoint researchers.

Over the last year, observatories around the world and in space gathered one of the largest sets of comet observations of all time, which should provide fodder for study for years to come.

The number of space-based, ground-based, and amateur observations were unprecedented, with 12 NASA space-based assets observing over the past year.

CLEARLAKE, Calif. – An arrest warrant was issued on Friday for a Bay Area man accused of taking part in a Thanksgiving day home invasion robbery in Clearlake.

The warrant was issued for Reginald Jerome Patillo, 30, of Oakland, according to Sgt. Nick Bennett of the Clearlake Police Department.

Early on Thanksgiving day, Nov. 28, Clearlake Police responded to a report of a home invasion robbery at Lakeview Terrace Apartments, as Lake County News has reported.

Officers arrived to find a male and female who live in the apartment, as well as a male visitor from out of state, had been tied up and robbed by three suspects, two of whom the out-of-state visitor had met on the plane to San Francisco, as he was en route to Lake County, according to police.

The suspects – two males and a female – allegedly stole money, a shotgun, cell phones, a flat screen television, an Xbox and a large amount of processed marijuana, police said.

The investigation by Clearlake Police led to the Bay Area. Patillo was taken into custody and booked on a parole violation the day after the robbery thanks to a collaboration between Clearlake Police and the Berkeley Police Department.

Police said other suspects are being sought.

Based on the initial investigation, evidence and interviews, on Friday a Lake County Superior Court judge issued the arrest warrant for Patillo, with bail set at $1,170,000, Bennett said.

Bennett said the charges against Patillo include armed robbery, burglary, grand theft, terrorist threats, false imprisonment and felon with a firearm.

Anyone with information on this case is encouraged to contact Det. Travis Lenz at 707-994-8251, Extension 315.

LAKE COUNTY, Calif. – Lake County Animal Care and Control has several new dogs needing homes this week.

The adoptable canines include a wide variety of mixes – Chihuahua, Labrador Retriever, boxer, shepherd, pit bull and even poodle – and range in age from 13 weeks to 4 years.

Dogs that are adopted from Lake County Animal Care and Control are either neutered or spayed, microchipped and, if old enough, given a rabies shot and county license before being released to their new owner. License fees do not apply to residents of the cities of Lakeport or Clearlake.

If you're looking for a new companion, visit the shelter. There are many great pets hoping you'll choose them.

In addition to the animals featured here, all adoptable animals in Lake County can be seen here: http://bit.ly/Z6xHMb .

The following dogs at the Lake County Animal Care and Control shelter have been cleared for adoption (additional dogs on the animal control Web site not listed are still “on hold”).

Boxer mix puppy

This female boxer mix puppy is 13 weeks old.

She has a short tricolored coat; shelter staff did not report if she has been spayed.

She's in kennel No. 2, ID No. 38300.

Labrador Retriever-shepherd mix

This male Labrador Retriever-shepherd pup is 5 months old.

He has a short black coat, weighs 18 pounds and has been neutered.

Find him in kennel No. 3, ID No. 38433.

Male Chihuahua mix

This male Chihuahua mix is 4 years old.

He's got a short black coat, weighs 9 pounds and hasn't been neutered.

According to shelter staff, this shy little guy is timid but not aggressive. He's a very sweet boy, loves to cuddle and is good with other dogs, male or female.

He's in kennel No. 6, ID No. 38542.

Male shepherd mix

This male shepherd mix is 3 years old.

He weighs 101 pounds, and has a short black and tan coat. It was not reported if he has been altered.

Shelter staff said he needs tender love and care because he is a little shy and needs someone to work on socializing him. He is good with other dogs, male or female.

Find him in kennel No. 9, ID No. 38666.

Male pit bull terrier mix

This male pit bull terrier mix is 2 years old.

He weighs 64 pounds, has a short black and white coat, and has not yet been neutered.

He's in kennel No 10, ID No. 38661.

Labrador Retriever mix

This female Labrador Retriever mix is 1 year old.

She has a short black coat and weighs nearly 56 pounds, and she's been spayed.

Shelter staff said she's a favorite of theirs, and has been at Animal Care and Control for some time, waiting for a forever home. She's very good with people.

Find her in kennel No. 12, ID No. 38257.

Male Chihuahua mix

This male Chihuahua mix is 3 years old.

He has a short red coat and weighs 5 pounds. He has not yet been neutered.

Shelter staff said he is very outgoing, not skittish or shy, and super friendly.

He's in kennel No. 14b, ID No. 38485.

Male poodle mix

This male poodle mix is of undetermined age.

He has a short tan, black and gray coat, weighs 12 pounds and has been neutered.

Find him in kennel No. 29, ID No. 38659.

To fill out an adoption application online visit http://www.co.lake.ca.us/Government/Directory/Animal_Care_And_Control/Adopt/Dog___Cat_Adoption_Application.htm .

Lake County Animal Care and Control is located at 4949 Helbush in Lakeport, next to the Hill Road Correctional Facility.

Office hours are Monday through Friday, 8 a.m. to 5 p.m., and 1 p.m. to 3 p.m., Saturday. The shelter is open from 10:30 a.m. to 4:30 p.m. Monday through Friday and on Saturday from 1 p.m. to 3 p.m.

Visit the shelter online at http://www.co.lake.ca.us/Government/Directory/Animal_Care_And_Control.htm .

For more information call Lake County Animal Care and Control at 707-263-0278.

Email Elizabeth Larson at This email address is being protected from spambots. You need JavaScript enabled to view it. . Follow her on Twitter, @ERLarson, or Lake County News, @LakeCoNews.

KELSEYVILLE, Calif. – A Kelseyville man died in a head-on vehicle crash late Saturday afternoon.

Brandon B. Helmer, 26, was fatally injured in the wreck, which occurred at about 4:50 p.m. on Highway 29 south of Cruickshank Road outside of Kelseyville, according to the California Highway Patrol.

The CHP said 39-year-old Wayne L. Caldwell of Willits was driving a 1994 Dodge Ram pickup northbound on Highway 29 at 55 to 60 miles per hour while descending a slight downhill grade.

Helmer, driving a 1992 Acura Integra, was traveling southbound at an unknown speed, ascending an uphill grade, the report explained.

For an unknown reason, Caldwell allowed his pickup to cross the double-yellow lines and drift into the southbound lane, where he struck the front end of Helmer's car, the CHP said.

The CHP said that after the collision, Caldwell's pickup continued in a northerly direction and overturned down a dirt embankment on the east side of Highway 29.

Caldwell sustained minor injuries and was transported to Sutter Lakeside Hospital, where the CHP said he was treated and released.

Helmer was trapped in his vehicle and died at the scene, the CHP said.

The CHP said officers impounded both vehicles for inspection.

Based on the investigation so far, alcohol does not appear to be a factor in the collision, the CHP said.

CHP Officer Erich Paarsch is investigating the crash.

While timeshares may help the timeshare owner to enjoy a certain amount of leisure each year, they are a headache for estate planning purposes.

Even though a deeded timeshare is an interest in real property, it is really more of a recurring luxury expense than it is an asset.

Let us consider some issues raised by timeshares: Ongoing maintenance and property tax expenses; hard to sell; sometimes undesired as an inheritance; and how they are transferred at death.

The owner, or the deceased owner’s estate, is liable for all timeshare maintenance fees and real property taxes. These continue after death and can pile up if unpaid; regardless of whether anyone uses the timeshare, your estate remains obligated to pay these expenses. A decedent’s estate will often wish to sell its timeshares.

Unfortunately, timeshares are very difficult to sell. Perhaps the best place to start is with the timeshare company itself.

Sometimes, for a large fee or commission, they can assist in selling an existing timeshare. Otherwise, other possible avenues are to lease the timeshare, cancel the timeshare, or sell the timeshare through a timeshare market.

Aside from leasing, the other options all involve losses. So essentially, the timeshare is more of a luxury expense than an asset.

Timeshares, if they are deeded (as opposed to leased) are real property interests. Accordingly, once the owner dies, just like owning real property, the laws of the state where the timeshare is located control.
If title is held in joint tenancy with right of survivorship, then the surviving joint tenants file an affidavit of death of joint tenant to remove the deceased joint tenant’s name from title.

Alternatively, if title is held in the name of a trust, then the trust controls who inherits the timeshare without probate.

However, if title is held in the deceased owner’s name alone, then a probate may be triggered. This depends on the size of the decedent’s estate, whether the property is in the decedent’s state of residence, and the laws of the state.

In California, if the combined value of the timeshare and any other probate assets belonging to the decedent (excluding real property located outside California) are equal or exceed $150,000, a probate is required.

If the deceased California resident owns a timeshare outside California, it is possible that ancillary probate may be required under the laws of the other state in order to transfer the deeded timeshare – either according to the deceased owner’s will or the laws of intestacy of the state where the deeded property is situated.

To avoid triggering a probate in any state deeded timeshares, just like any other interests in real property, are often transferred into the owner’s living trust, prior to the owner’s death. A living trust can hold all of a person’s real property assets located anywhere in the United States, including timeshares.

Next, the death beneficiaries oftentimes do not even wish to inherit timeshares because of their expenses, including travel to reach their locations.

If, however, there is a willing beneficiary who has the time, money and desire to use the timeshare, then that person could inherit directly from the deceased owner’s trust provided that the timeshare has been transferred to the trustee.

Timeshares are just another reason to hold assets inside one’s living trust and get one’s affairs in order. This in turn will provide a peace of mind more conducive to fully enjoying all those wonderful vacations.

Dennis A. Fordham, attorney (LL.M. tax studies), is a State Bar Certified Specialist in Estate Planning, Probate and Trust Law. His office is at 870 S. Main St., Lakeport, California. Fordham can be reached by e-mail at This email address is being protected from spambots. You need JavaScript enabled to view it. or by phone at 707-263-3235. Visit his Web site at www.dennisfordhamlaw.com .

LAKE COUNTY, Calif. – The National Weather Service has issued another hard freeze warning due to low temperatures expected early this week.

The agency issued the warning for the southern portion of Lake County, at elevations below 2,000 feet.

The warning began Saturday night and is to continue through 8 a.m. Tuesday.

A hard freeze warning means sub-freezing temperatures – which can damage crops and kill other sensitive vegetation – are imminent or highly likely.

The National Weather Service said a very cold and dry airmass originating from Canada is settling into Northern California over the next several days.

Temperatures are forecast to be in the teens and low 20s overnight, with the coldest locations expected to be areas where there was recent snowfall, the National Weather Service said.

Area residents are urged to protect pets and livestock, cover unprotected outside plants and take precautions against bursting pipes.

Email Elizabeth Larson at This email address is being protected from spambots. You need JavaScript enabled to view it. . Follow her on Twitter, @ERLarson, or Lake County News, @LakeCoNews.

LAKE COUNTY, Calif. – Local officials are continuing to offer assistance through this weekend to Northshore residents cleaning up after a damaging windstorm that occurred Nov. 21 and 22.

The county of Lake reported that opportunities for disposing of storm debris will be available in the Northshore area until Sunday, Dec. 8.

It is very important that the debris be disposed of according to these following guidelines, officials said.

Green waste from downed trees

Residents may drop off green waste at the parking lots of Upper Lake Park, Lucerne Harbor Park, and the parking lot across from Keeling Park.

There is no cost to drop off storm-related green waste at these sites. Park crews will chip the green waste for reuse in the local area parks.

The disposal of any other types of waste at these sites is considered illegal dumping, which may be punishable by a citation and fines. Please limit your disposal to storm-related green waste at these sites.

These sites are scheduled to accept green waste through Sunday, Dec. 8, after which time the normal green waste disposal options and costs will resume at the Lakeport Transfer Station, Eastlake Landfill and Quakenbush.

For Clearlake residents, the city of Clearlake has storm-related green waste drop off at its corporate yard at Airport Road off of Old Highway 53 until mid-January.

The city of Clearlake’s Web site states, “Only tree and brush debris will be accepted and only in the designated area. Dumping of garbage, tires, scrap metal, hazardous materials or other waste will result in the city having to discontinue the service.”

Other storm debris

A dumpster is provided at Northshore Fire Protection District's Nice station for other storm-related debris (not green waste).

Other storm debris may be taken to the Eastlake Landfill or the Lakeport Transfer Station where separate dumpsters are designated for storm debris.

There is no cost to residents for disposal of storm debris in these dumpsters.

This free program will continue through Sunday, Dec. 8.

Household garbage, appliances, tires or household hazardous waste

No household garbage, appliances, tires, or household hazardous waste will be accepted at any of the Northshore dropoff sites.

There are many no- or low-cost opportunities for disposal of these materials through ongoing county programs which include:

• A curbside bulky item pickup for residential curbside customers that allows up to two large items to be picked up per year. Call your hauler for information and to schedule a pickup date.
• Appliances can be delivered at no cost to either the Lakeport Transfer Station or to the recycling yard at the entrance to the landfill near Clearlake.
• Electronics can always be disposed at no cost at the landfill recycling yard or the Lakeport Transfer Station on Soda Bay Road.
• There is currently a tire amnesty program running that allows residents to deliver up to nine passenger or small truck tires at no cost. Residents should be prepared to show proof of residency. No commercial or large tires accepted.
• The county’s next Hazmobile event is scheduled Friday, Dec. 20, and Saturday, Dec. 21, from 9 a.m. to 1 p.m. at Kelseyville Lumber.

For more information, check the county’s Web site at www.recycling.co.lake.ca.us or call the county’s Solid Waste Hotline at 263-1980.

Just over a year since launch, NASA's Van Allen Probes mission continues to unravel longstanding mysteries of Earth's high-energy radiation belts that encircle our planet and pose hazards to orbiting satellites and astronauts.

Derived from measurements taken by a University of New Hampshire-led instrument on board the twin spacecraft, the latest discovery reveals that the high-energy particles populating the radiation belts can be accelerated to nearly the speed of light in conjunction with ultra-low frequency electromagnetic waves operating on a planetary scale.

This mode of action, as detailed in a paper recently published in the journal Nature Communications, is analogous to that of a cyclical particle accelerator like the Large Hadron Collider.

However, in this case, the Earth's vast magnetic field, or magnetosphere, which contains the Van Allen belts, revs up drifting electrons to ever-higher speeds as they circle the planet from west to east.

The recent finding comes on the heels of a related discovery – also made by the UNH-led Energetic Particle, Composition, and Thermal Plasma (ECT) instrument suite – showing similar particle acceleration but on a microscopic rather than a planetary scale.

“The acceleration we first reported operates on the scale size of an electron's gyromotion—it is a really local process, maybe only a few hundred meters in size,” noted Harlan Spence, director of the UNH Institute for the Study of Earth, Oceans, and Space, principal scientist for the ECT, and coauthor on the Nature Communications paper. “Now we're seeing this large-scale, global motion involving ultra low-frequency waves pulsing through Earth's magnetosphere and operating across vast distances up to hundreds of thousands of kilometers.”

And, Spence added, in all likelihood both processes are occurring simultaneously to accelerate particles to relativistic speeds.

Understanding the complex dynamics of the particle acceleration will help scientists make better predictions of space weather conditions and, thus, offer better protections to orbiting satellites crucial to modern-day society.

Having twin spacecraft making simultaneous measurements in different regions of nearby space is a key part of the mission as it allows the scientists to look at data separated in both space and time.

“With the Van Allen Probes, I like to think there's no place for these particles to hide because each spacecraft is spinning and 'glimpses' the entire sky with its detector 'eyes', so we're essentially getting a 360-degree view in terms of direction, position, energy, and time,” Spence said.

Added Ian Mann of the University of Alberta and first author of the Nature Communications paper, “People have considered that this acceleration process might be present but we haven't been able to see it clearly until the Van Allen Probes.”

What this provides is the ability to decipher actual changes in the surrounding region rather than encountering something that looks different but may simply be the result of a single-point measurement with a limited perspective.

With the discoveries, scientists are starting to unravel the different pieces of the puzzle for any particular particle event that changes the structure of the radiation belts.

Ultimately they hope to be able to understand the dynamics well enough to actually predict how, collectively, all these different conditions working in tandem make the belts either move in or out, inflate, deflate, change energy, or lose or gain particles.

Says Spence, “What we hope for are those serendipitous occasions when nature has accentuated one process above all others, which allows the spacecraft to really see what's going on. We want to know how the whole system causes one phenomenon or process to dominate or have a lesser influence compared to another one, and we're gaining a much deeper understanding of that.”

LAKE COUNTY, Calif. – “December” is derived from the Latin word “decem,” which means tenth. In the old Roman calendar it was the tenth month in the 10 month year.

When January and February were added, December became the 12th month, but retained its name.

The December night skies herald the emergence of the beautiful winter constellations. These will be more visible in January.

Preceding the winter constellations are Aries the Ram, Taurus the Bull and Auriga the Charioteer.

Aries is a small, faint constellation. It is one of the 12 constellation in the zodiac.

Taurus is much brighter and more easily seen. It is also one of the 12 zodiac constellations.

This is one of the oldest constellations. Cave paintings dating back to 15,000 BC show drawings of Taurus.

Taurus contains the Pleiades, otherwise known as the Seven Sisters. This is a star cluster that can be seen with the naked eye.

Also within Taurus is Aldebaran, the 14th brightest star in the sky. It is 44 times the diameter of the sun.

Alebaran is a red giant star, and due to its location within the constellation, is called the “Eye of the Bull.”

The third constellation discussed in this column is Auriga the Charioteer. It contains Capella, the sixth brightest star in the sky.

In Greek mythology Auriga was both a charioteer and a tender of goats.

John Zimmerman is a resident of Lake County and has been an amateur astronomer for more than 50 years. For more information about astronomy and local resources, visit his Web site at www.lakecountyskies.com .

LOWER LAKE, Calif. – A vehicle stop conducted by a deputy Monday evening has resulted in one arrest and the seizure of approximately 2 pounds of methamphetamine, the largest amount of the drug confiscated by sheriff's officials in recent history.

Esteban Birelas, 33, of Dixon was arrested as a result of the stop, according to Lt. Steve Brooks of the Lake County Sheriff's Office.

At 5:48 p.m. Monday a patrol deputy was traveling southbound on Highway 29 in the Lower Lake area when he noticed a green pickup traveling in front of him which had damage to the rear license plate, making it unreadable, Brooks said.

The deputy also observed the vehicle cross over the double yellow lines. Brooks said the deputy conducted an enforcement stop in the area of Highway 29 and Murphy Springs Road. As the vehicle slowed down to pull over, the deputy also noticed that one of the brake lights was not working properly.

The driver of the vehicle was identified as Birelas, Brooks said. As the deputy was talking to Birelas, he could smell the odor of marijuana emitting from within the vehicle.

Brooks said Birelas was asked if he had any marijuana in his possession or in the vehicle and Birelas replied, “No, I don’t use drugs. I sometimes smoke cigarettes.” He told the deputy that he drove from Dixon to provide an estimate for some concrete work, but was unable to provide the address.

Birelas provided numerous inconsistent and inaccurate reasons for his presence in Lake County and where he was traveling from, Brooks said.

The deputy advised Birelas that he had a K9 unit responding to his location to conduct a sniff of his vehicle. Birelas said he understood and when asked, gave the deputy consent to search the vehicle, Brooks said.

Birelas asked the deputy what he was searching for and the deputy replied that he wanted to search the vehicle, due to the odor of marijuana. Birelas advised that the residence where the “side job” was located had marijuana growing and the marijuana odor must be coming from his clothes, according to Brooks.

The K9 unit arrived at the location and the deputy deployed his canine partner to conduct a sniff of the exterior of Birelas’ vehicle. Brooks said the canine produced a positive alert to the bed of the pickup, indicating there was the odor of a controlled substance present.

Brooks said the K9 deputy placed his partner in the bed of the pickup and she produced a positive alert to the front portion of the bed, near the cab of the vehicle. Deputies searched the area where the canine alerted and located two quart size zip lock plastic bags, which contained large pieces of a white crystalline substance. The substance was recognized to be methamphetamine.

Birelas was arrested for possessing a controlled substance for sale and the transportation of a controlled substance. He was transported to the Lake County Hill Road Correctional Facility and booked, Brooks said.

The methamphetamine had a total gross weight of approximately 2.035 pounds. This was the largest seizure of methamphetamine by the Lake County Sheriff’s Office in recent history, according to Brooks.

Brooks said the seized methamphetamine reportedly had a street value of $92,000 if it was sold by the gram.

The Sheriff’s Narcotics Task Force can be reached through its anonymous tip line at 707-263-3663.

State Board of Equalization member George Runner has announced that the California Franchise Tax Board will follow the lead of the Internal Revenue Service and not impose a tax penalty on Californians who have sold their home via a short sale.

In a written response sent to Runner this week, Franchise Tax Board Chief Counsel Jozel Brunett stated, “Since California conforms to the relevant portions of the federal tax law governing the forgiveness of nonrecourse and recourse indebtedness, California would follow the federal treatment for the CCP section 580e transactions.”

“This is welcome news for Californians who have had to short sell their homes this year,” said Runner. “We learned last month they wouldn’t face a federal tax penalty. We now know they won’t face a state tax hit either.”

In a September letter to the Franchise Tax Board’s chief counsel, Runner requested a legal opinion as to the potential tax consequences for a California resident who completes a short sale under existing California law.

Initially, Franchise Tax Board staff indicated they would need guidance from the IRS before providing an answer.

That guidance arrived last month in an IRS letter to Senator Barbara Boxer regarding the expiration of the Mortgage Forgiveness Debt Relief Act.

The IRS opined that debt forgiveness involving nonrecourse loans held by California homeowners will not be viewed as taxable income.

“We are pleased with the recent clarifications issued by the IRS and the California Franchise Tax Board, which protect distressed homeowners from debt relief income tax associated with a short sale in California,” said California Association of Realtors President Kevin Brown. “Distressed California homeowners can now avoid foreclosure or bankruptcy and can opt for a short sale instead, without incurring federal and state tax liability, even after the Mortgage Forgiveness Debt Relief Act of 2007 expires at the end of this year.”

A legislative effort to extend tax protection for California short sales derailed this year. However, the Franchise Tax Board’s announcement that it will conform with the IRS ensures continued protection for taxpayers without the need for legislation.

Elected in November 2010, George Runner represents more than nine million Californians as a member of the State Board of Equalization. For more information, visit www.boe.ca.gov/Runner .