Property taxation: certificated aircraft assessment.
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AB 384 — Property taxation: certificated aircraft assessment.
Last action — Chaptered by Secretary of State - Chapter 228, Statutes of 2010.
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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✓Passed Assembly
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced February 23, 2009. Enacted.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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Cleared a recorded vote
Passed 8 recorded votes so far.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Summary
Existing property tax law requires the personal property of an air carrier be taxed at its fair market value, and the California Constitution requires property subject to ad valorem property taxation to be assessed in the county in which it is situated. Existing law, for the 2005–06 fiscal year to the 2010–11 fiscal year, inclusive, specifies a formula to determine the fair market value of certificated aircraft of a commercial air carrier. Existing law further requires, until December 31, 2010, the Aircraft Advisory Subcommittee of the California Assessors' Association to designate, after soliciting input from commercial air carriers operating in the state, a lead county assessor's office for each commercial air carrier operating certificated aircraft in this state in an assessment year, and requires the lead county assessor to calculate the value of the air carrier's personal property and to transmit these calculations to other county assessors, but specifies that each county assessor is responsible for assessing and enrolling the taxable value of the property in his or her county, as provided. Existing law also requires, until December 31, 2010, the lead county assessor's office to lead a team to audit the books and records of a commercial air carrier and authorizes these air carriers to file a property statement solely with the lead county assessor's office, as provided. This bill would extend the 2010–11 fiscal year termination date to the 2015–16 fiscal year and the December 31, 2010, repeal date to December 31, 2015, for the above-described provisions relating to the determination of the fair market value and taxation of certificated aircraft. This bill would also specify that it shall be rebuttably presumed that the fair market value of certificated aircraft is the amount determined under the formula specified above, and would authorize this value to be rebutted by certain evidence. This bill would also require the value of an individual aircraft assessed to the original owner of that aircraft to not exceed its original cost from the manufacturer, as provided. By extending the application of the aforementioned valuation process for certificated aircraft beyond the 2010–11 fiscal year, thereby imposing new duties upon a lead county assessor's office, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions.
Bill Text
- Chaptered 09/24/10 - Chaptered Current pdf September 24, 2010
- Enrolled 08/19/10 - Enrolled pdf August 19, 2010
- Amended 05/05/10 - Amended Senate pdf May 05, 2010
- Amended 01/04/10 - Amended Assembly pdf January 04, 2010
- Introduced 02/23/09 - Introduced pdf February 23, 2009
- AB384 View text html
Action History
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Chaptered by Secretary of State - Chapter 228, Statutes of 2010.
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Approved by the Governor.
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Enrolled and to the Governor at 3 p.m.
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Senate amendments concurred in. To enrollment. (Ayes 76. Noes 0. Page 6295.)
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In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 17 pursuant to Assembly Rule 77.
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Read third time, passed, and to Assembly. (Ayes 33. Noes 0. Page 4492.)
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Read second time. To third reading.
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From committee: Do pass. (Ayes 10. Noes 0.) (June 28).
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From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 3. Noes 0.) (June 9).
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From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.
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Referred to Com. on REV. & TAX.
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In Senate. Read first time. To Com. on RLS. for assignment.
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Read third time, passed, and to Senate. (Ayes 62. Noes 8. Page 3892.)
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Read second time. To third reading.
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From committee: Do pass. (Ayes 17. Noes 0.) (January 21).
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From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 8. Noes 0.) (January 12).
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Joint Rule 62(a), file notice suspended. (Page 3746.)
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From committee: Be re-referred to Com. on REV. & TAX. Re-referred. (Ayes 10. Noes 0.) (January 7).
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Re-referred to Com. on RULES. pursuant to Assembly Rule 96.
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Re-referred to Com. on INS.
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From committee chair, with author's amendments: Amend, and re-refer to Com. on INS. Read second time and amended.
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In committee: Set, second hearing. Hearing canceled at the request of author.
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In committee: Set, first hearing. Hearing canceled at the request of author.
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Referred to Com. on INS.
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From printer. May be heard in committee March 26.
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Read first time. To print.
Sponsors
- Ma · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on · 2 voted No
Sponsors (1)
- Ma
Co-sponsors (0)
None.
Not signed on (121)
121 members have not signed on to this bill.
Show all 121 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 2 | 0 | 0 | 1 |
| Unaffiliated | 82 | 0 | 0 | 3 |
| Republican | 3 | 0 | 0 | 0 |
| Total | 87 | 0 | 0 | 4 |
| % of votes cast | 96% | 0% | 0% | 4% |
How each member voted (91)
| Member | Party | Vote |
|---|---|---|
| Bill | — | Yea |
| Tom | — | Yea |
| Anderson | — | Yea |
| Bass | — | Yea |
| Beall | — | Yea |
| Block | — | Yea |
| Eng | — | Yea |
| Feuer | — | Yea |
| Fuentes | — | Yea |
| Furutani | — | Yea |
| Galgiani | — | Yea |
| Gilmore | — | Yea |
| Hagman | — | Yea |
| Hall | — | Yea |
| Harkey | — | Yea |
| De | — | Yea |
| La | — | Yea |
| Torre | — | Yea |
| De | — | Yea |
| Leon | — | Yea |
| Hernandez | — | Yea |
| Yamada | — | Yea |
| Fletcher | — | Yea |
| Fong | — | Yea |
| Bonnie | — | Yea |
| Lowenthal | — | Yea |
| V. | — | Yea |
| Manuel | — | Yea |
| Perez | — | Yea |
| Portantino | — | Yea |
| Salas | — | Yea |
| Saldana | — | Yea |
| Audra | — | Yea |
| John | — | Yea |
| A. | — | Yea |
| Perez | — | Yea |
| Carter | — | Yea |
| Chesbro | — | Yea |
| Conway | — | Yea |
| Cook | — | Yea |
| Coto | — | Yea |
| Davis | — | Yea |
| Hill | — | Yea |
| Huffman | — | Yea |
| Jeffries | — | Yea |
| Lieu | — | Yea |
| Logue | — | Yea |
| Mendoza | — | Yea |
| Miller | — | Yea |
| Nestande | — | Yea |
| Norby | — | Yea |
| Ruskin | — | Yea |
| Skinner | — | Yea |
| Smyth | — | Yea |
| Swanson | — | Yea |
| Torlakson | — | Yea |
| Torrico | — | Yea |
| Tran | — | Yea |
| Charles | — | Not Voting |
| Monning | — | Not Voting |
| Blakeslee | — | Not Voting |
| Adams | — | Yea |
| Ammiano | — | Yea |
| Blumenfield | — | Yea |
| Bradford | — | Yea |
| Brownley | — | Yea |
| Buchanan | — | Yea |
| Hayashi | — | Yea |
| Huber | — | Yea |
| Knight | — | Yea |
| Ma | — | Yea |
| Nava | — | Yea |
| Nielsen | — | Yea |
| Silva | — | Yea |
| Solorio | — | Yea |
| Torres | — | Yea |
| Villines | — | Yea |
| Evans | — | Yea |
| DeVore | — | Yea |
| Fuller | — | Yea |
| Garrick | — | Yea |
| Gatto | — | Yea |
| Beth Gaines | — | Yea |
| Bill Berryhill | — | Yea |
| Bill Berryhill | — | Yea |
| Arambula, Joaquin | Democratic | Yea |
| Caballero, Anna M. | Democratic | Yea |
| Calderon, Lisa | Democratic | Not Voting |
| Jones, Brian W. | Republican | Yea |
| Niello, Roger W. | Republican | Yea |
| Strickland, Tony | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 33 | 0 | 0 | 3 |
| Democratic | 0 | 0 | 0 | 2 |
| Republican | 1 | 0 | 0 | 0 |
| Total | 34 | 0 | 0 | 5 |
| % of votes cast | 87% | 0% | 0% | 13% |
How each member voted (39)
| Member | Party | Vote |
|---|---|---|
| Yee | — | Yea |
| Cedillo | — | Yea |
| Corbett | — | Yea |
| Ducheny | — | Yea |
| Dutton | — | Yea |
| Hancock | — | Yea |
| Hollingsworth | — | Yea |
| Huff | — | Yea |
| Kehoe | — | Yea |
| Leno | — | Yea |
| Liu | — | Yea |
| McLeod | — | Yea |
| Lowenthal | — | Yea |
| Negrete | — | Yea |
| Wyland | — | Yea |
| Oropeza | — | Not Voting |
| Wright | — | Yea |
| Runner | — | Yea |
| Pavley | — | Yea |
| Price | — | Yea |
| Romero | — | Yea |
| Walters | — | Yea |
| Wolk | — | Yea |
| Aanestad | — | Yea |
| Alquist | — | Yea |
| Ashburn | — | Yea |
| Harman | — | Yea |
| Simitian | — | Yea |
| Steinberg | — | Yea |
| Wiggins | — | Not Voting |
| Cogdill | — | Yea |
| Emmerson | — | Not Voting |
| Correa | — | Yea |
| DeSaulnier | — | Yea |
| Denham | — | Yea |
| Florez | — | Yea |
| Calderon, Lisa | Democratic | Not Voting |
| Padilla, Stephen C. | Democratic | Not Voting |
| Strickland, Tony | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 10 | 0 | 0 | 1 |
| Total | 10 | 0 | 0 | 1 |
| % of votes cast | 91% | 0% | 0% | 9% |
How each member voted (11)
| Member | Party | Vote |
|---|---|---|
| Yee | — | Yea |
| Wyland | — | Not Voting |
| Kehoe | — | Yea |
| Leno | — | Yea |
| Walters | — | Yea |
| Wolk | — | Yea |
| Alquist | — | Yea |
| Price | — | Yea |
| Corbett | — | Yea |
| Cox | — | Yea |
| Denham | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 2 | 0 | 0 | 2 |
| Democratic | 1 | 0 | 0 | 0 |
| Total | 3 | 0 | 0 | 2 |
| % of votes cast | 60% | 0% | 0% | 40% |
How each member voted (5)
| Member | Party | Vote |
|---|---|---|
| Ashburn | — | Not Voting |
| Alquist | — | Yea |
| Walters | — | Not Voting |
| Wolk | — | Yea |
| Padilla, Stephen C. | Democratic | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 67 | 7 | 0 | 10 |
| Democratic | 3 | 0 | 0 | 0 |
| Republican | 2 | 1 | 0 | 0 |
| Total | 72 | 8 | 0 | 10 |
| % of votes cast | 80% | 9% | 0% | 11% |
How each member voted (90)
| Member | Party | Vote |
|---|---|---|
| Chesbro | — | Yea |
| Conway | — | Yea |
| Bill | — | Yea |
| Tom | — | Yea |
| Charles | — | Yea |
| De | — | Yea |
| La | — | Yea |
| Ammiano | — | Yea |
| Beall | — | Yea |
| Coto | — | Yea |
| Torre | — | Yea |
| De | — | Yea |
| Leon | — | Yea |
| Fong | — | Yea |
| Bonnie | — | Yea |
| Lowenthal | — | Yea |
| John | — | Yea |
| A. | — | Yea |
| Perez | — | Yea |
| Portantino | — | Yea |
| Salas | — | Yea |
| Saldana | — | Yea |
| Audra | — | Yea |
| Carter | — | Not Voting |
| Fletcher | — | Nay |
| Eng | — | Yea |
| Evans | — | Yea |
| V. | — | Not Voting |
| Manuel | — | Not Voting |
| Perez | — | Not Voting |
| DeVore | — | Yea |
| Fuentes | — | Yea |
| Bass | — | Not Voting |
| Fuller | — | Yea |
| Galgiani | — | Yea |
| Garrick | — | Yea |
| Hagman | — | Yea |
| Hall | — | Not Voting |
| Harkey | — | Yea |
| Hayashi | — | Yea |
| Hill | — | Yea |
| Huber | — | Yea |
| Jeffries | — | Yea |
| Lieu | — | Yea |
| Mendoza | — | Yea |
| Miller | — | Yea |
| Monning | — | Not Voting |
| Nava | — | Yea |
| Ruskin | — | Yea |
| Skinner | — | Yea |
| Solorio | — | Yea |
| Swanson | — | Yea |
| Torres | — | Not Voting |
| Torrico | — | Yea |
| Villines | — | Nay |
| Adams | — | Yea |
| Anderson | — | Nay |
| Blakeslee | — | Yea |
| Block | — | Yea |
| Blumenfield | — | Yea |
| Bradford | — | Yea |
| Brownley | — | Yea |
| Buchanan | — | Yea |
| Hernandez | — | Yea |
| Huffman | — | Yea |
| Knight | — | Yea |
| Logue | — | Nay |
| Ma | — | Yea |
| Nestande | — | Yea |
| Nielsen | — | Yea |
| Silva | — | Nay |
| Smyth | — | Yea |
| Torlakson | — | Not Voting |
| Tran | — | Yea |
| Cook | — | Not Voting |
| Emmerson | — | Nay |
| Feuer | — | Yea |
| Davis | — | Yea |
| Yamada | — | Yea |
| Furutani | — | Yea |
| Gilmore | — | Yea |
| Beth Gaines | — | Nay |
| Bill Berryhill | — | Yea |
| Bill Berryhill | — | Yea |
| Arambula, Joaquin | Democratic | Yea |
| Caballero, Anna M. | Democratic | Yea |
| Calderon, Lisa | Democratic | Yea |
| Jones, Brian W. | Republican | Yea |
| Niello, Roger W. | Republican | Nay |
| Strickland, Tony | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 20 | 0 | 0 | 0 |
| Democratic | 1 | 0 | 0 | 0 |
| Republican | 1 | 0 | 0 | 0 |
| Total | 22 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (22)
| Member | Party | Vote |
|---|---|---|
| Hall | — | Yea |
| Charles | — | Yea |
| De | — | Yea |
| Leon | — | Yea |
| John | — | Yea |
| A. | — | Yea |
| Perez | — | Yea |
| Audra | — | Yea |
| Conway | — | Yea |
| Fuentes | — | Yea |
| Harkey | — | Yea |
| Coto | — | Yea |
| Skinner | — | Yea |
| Torlakson | — | Yea |
| Ammiano | — | Yea |
| Bradford | — | Yea |
| Miller | — | Yea |
| Nielsen | — | Yea |
| Solorio | — | Yea |
| Davis | — | Yea |
| Calderon, Lisa | Democratic | Yea |
| Strickland, Tony | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 8 | 0 | 0 | 1 |
| Democratic | 1 | 0 | 0 | 0 |
| Total | 9 | 0 | 0 | 1 |
| % of votes cast | 90% | 0% | 0% | 10% |
How each member voted (10)
| Member | Party | Vote |
|---|---|---|
| Charles | — | Yea |
| Fong | — | Yea |
| Portantino | — | Yea |
| Beall | — | Yea |
| Harkey | — | Not Voting |
| Ma | — | Yea |
| Nestande | — | Yea |
| Coto | — | Yea |
| DeVore | — | Yea |
| Calderon, Lisa | Democratic | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 10 | 0 | 0 | 1 |
| Total | 10 | 0 | 0 | 1 |
| % of votes cast | 91% | 0% | 0% | 9% |
How each member voted (11)
| Member | Party | Vote |
|---|---|---|
| Hall | — | Yea |
| Fuller | — | Yea |
| Furutani | — | Yea |
| Torlakson | — | Yea |
| Adams | — | Yea |
| Lieu | — | Yea |
| Mendoza | — | Yea |
| Silva | — | Yea |
| Swanson | — | Not Voting |
| Yamada | — | Yea |
| Beth Gaines | — | Yea |
Subjects
Frequently asked questions
- What does AB 384 do?
- Existing property tax law requires the personal property of an air carrier be taxed at its fair market value, and the California Constitution requires property subject to ad valorem property taxation to be assessed in the county in which it is situated. Existing law, for the 2005–06 fiscal year to the 2010–11 fiscal year, inclusive, specifies a formula to determine the fair market value of certificated aircraft of a commercial air carrier. Existing law further requires, until December 31, 2010, the Aircraft Advisory Subcommittee of the California Assessors' Association to designate, after soliciting input from commercial air carriers operating in the state, a lead county assessor's office for each commercial air carrier operating certificated aircraft in this state in an assessment year, and requires the lead county assessor to calculate the value of the air carrier's personal property and to transmit these calculations to other county assessors, but specifies that each county assessor is responsible for assessing and enrolling the taxable value of the property in his or her county, as provided. Existing law also requires, until December 31, 2010, the lead county assessor's office to lead a team to audit the books and records of a commercial air carrier and authorizes these air carriers to file a property statement solely with the lead county assessor's office, as provided. This bill would extend the 2010–11 fiscal year termination date to the 2015–16 fiscal year and the December 31, 2010, repeal date to December 31, 2015, for the above-described provisions relating to the determination of the fair market value and taxation of certificated aircraft. This bill would also specify that it shall be rebuttably presumed that the fair market value of certificated aircraft is the amount determined under the formula specified above, and would authorize this value to be rebutted by certain evidence. This bill would also require the value of an individual aircraft assessed to the original owner of that aircraft to not exceed its original cost from the manufacturer, as provided. By extending the application of the aforementioned valuation process for certificated aircraft beyond the 2010–11 fiscal year, thereby imposing new duties upon a lead county assessor's office, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions.
- Who sponsors AB 384?
- AB 384 is sponsored by Ma.
- What is the current status of AB 384?
- This bill has been enacted into law. Introduced February 23, 2009. Enacted.
- Where can I track AB 384?
- Track AB 384 free on One Click Politics — get push/email alerts when it moves.
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