California 2019-2020 Regular Session Status: Enacted

SB 791 — Property taxation: valuation: certificated aircraft.

Last action — Chaptered by Secretary of State. Chapter 333, Statutes of 2019.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed Assembly
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced March 21, 2019. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 7 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 to 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 property tax law, for the 2005–06 fiscal year to the 2016–17 fiscal year, inclusive, specified a formula to determine the preallocated fair market value of certificated aircraft of a commercial air carrier. Existing property tax law provides an allocation formula to be used by each assessor that is generally based on the proportionate amount of time that certificated aircraft spend within the state and within each county during a representative period designated by the State Board of Equalization, as provided. This bill would specify that this allocation formula applies only to fiscal years before the 2020–21 fiscal year and repeals the requirement that the State Board of Equalization designate a representative period. The bill, for the 2020–21 fiscal year and for each fiscal year thereafter, would establish a new formula for allocating the taxable value of certificated aircraft based on the time spent in the state in the previous calendar year, with appropriate adjustments for time spent in maintenance in this state. The bill would require the board, after consultation with the California Assessors' Association and representatives of commercial air carriers, to promulgate emergency regulations and produce forms and instructions necessary to implement the allocation formula established by the bill. Previously existing law, until December 31, 2016, required 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 required the lead county assessor to calculate, based on the above-described statutory formula, the value of the air carrier's personal property and to transmit these calculations to other county assessors, but specified that each county assessor was responsible for assessing and enrolling the taxable value of the property in the assessor's county, as provided. Previously existing law, until December 31, 2016, also required the lead county assessor's office to lead a team to audit the books and records of commercial air carriers, and also required a commercial air carrier that received a notice of the designation of a lead county assessor's office to file one signed property statement with the lead county assessor's office for its personal property at all airport locations and fixtures at all airport locations. This bill would require the Aircraft Advisory Subcommittee of the California Assessor's Association, after soliciting input from commercial air carriers operating in the state, on or before March 1, 2020, and on or before each March 1 thereafter, to designate a lead county assessor's office for each commercial air carrier operating certificated aircraft. The bill would also require the Aircraft Advisory Subcommittee of the California Assessor's Association, every 3rd year thereafter, to redesignate a lead county assessor's office for these air carriers. The bill, similar to the above-described provisions, would require the lead county assessor's office to, among other things, calculate the unallocated value of the certificated aircraft of each commercial air carrier to which that assessor is designated and transmit these calculations to other county assessors, as provided, and lead a team to audit the commercial air carriers. The bill would reenact the above-described provisions requiring a commercial air carrier to file one property statement with the lead county assessor's office. By adding to the duties of an assessor designated as a lead county assessor for purposes of certificated aircraft valuation for property taxation, this 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 the statutory provisions noted above. This bill would declare that it is to take effect immediately as an urgency statute.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 333, Statutes of 2019.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 2 p.m.

  4. In Senate. Ordered to engrossing and enrolling.

  5. Read third time. Urgency clause adopted. Passed. (Ayes 79. Noes 0. Page 3175.) Ordered to the Senate.

  6. Read second time. Ordered to third reading.

  7. From committee: Do pass. (Ayes 18. Noes 0.) (August 30).

  8. August 14 set for first hearing. Placed on APPR. suspense file.

  9. From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (July 8). Re-referred to Com. on APPR.

  10. July 1 set for first hearing canceled at the request of author.

  11. Referred to Com. on REV. & TAX.

  12. In Assembly. Read first time. Held at Desk.

  13. Read third time. Urgency clause adopted. Passed. (Ayes 38. Noes 0. Page 1282.) Ordered to the Assembly.

  14. Ordered to special consent calendar.

  15. Read second time. Ordered to third reading.

  16. From committee: Do pass. (Ayes 6. Noes 0. Page 1109.) (May 16).

  17. Set for hearing May 16.

  18. May 6 hearing: Placed on APPR. suspense file.

  19. Set for hearing May 6.

  20. From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 847.) (April 24). Re-referred to Com. on APPR.

  21. Set for hearing April 24.

  22. Referred to Com. on GOV. & F.

  23. From printer. May be acted upon on or after April 21.

  24. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

  • Committee on Governance and Finance · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

  • Committee on Governance and Finance

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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

SB 791 GOV.& F. Third Reading Urgency By BURKE

Passed 79 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 52000
Democratic 22000
Republican 5000
Total 79000
% of votes cast 100%0%0%0%
How each member voted (79)
Member Party Vote
Mathis — Yea
Cooley — Yea
Diep — Yea
Chau — Yea
Quirk — Yea
Low — Yea
Burke — Yea
Cooper — Yea
Rendon — Yea
Smith — Yea
Cunningham — Yea
Gonzalez — Yea
Bloom — Yea
Voepel — Yea
Rodriguez — Yea
Chiu — Yea
Gray — Yea
Maienschein — Yea
Mullin — Yea
Kamlager-Dove — Yea
Medina — Yea
Chu — Yea
Ting — Yea
McCarty — Yea
O'Donnell — Yea
Waldron — Yea
Salas — Yea
Brough — Yea
Gloria — Yea
Obernolte — Yea
Holden — Yea
Daly — Yea
Jones-Sawyer — Yea
Friedman — Yea
Nazarian — Yea
Weber — Yea
Fong — Yea
Kiley — Yea
Mayes — Yea
Frazier — Yea
Bigelow — Yea
Santiago — Yea
Eggman — Yea
Levine — Yea
Wood — Yea
Melendez — Yea
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Yea
Luz Rivas — Yea
Mark Stone — Yea
Wendy Carrillo — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Arambula, Joaquin Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Cervantes, Sabrina Democratic Yea
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Kalra, Ash Democratic Yea
Limón, Monique Democratic Yea
Muratsuchi, Al Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Yea
Wicks, Buffy Democratic Yea
Chen, Phillip Republican Yea
Choi, Steven S. Republican Yea
Flora, Heath Republican Yea
Gallagher, James Republican Yea
Lackey, Tom Republican Yea

Official roll call →

Do pass.

Passed 18 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 5000
Unaffiliated 13000
Total 18000
% of votes cast 100%0%0%0%
How each member voted (18)
Member Party Vote
Bloom — Yea
Fong — Yea
Brough — Yea
Obernolte — Yea
Maienschein — Yea
Bigelow — Yea
Quirk — Yea
Eggman — Yea
Gonzalez — Yea
Diep — Yea
Chau — Yea
Eduardo Garcia — Yea
Wendy Carrillo — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gabriel, Jesse Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Rivas, Robert Democratic Yea

Official roll call →

Special Consent SB791 GOV. & F.

Passed 38 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 27000
Democratic 9000
Republican 2000
Total 38000
% of votes cast 100%0%0%0%
How each member voted (38)
Member Party Vote
Rubio — Yea
Monning — Yea
Wieckowski — Yea
Mitchell — Yea
Bradford — Yea
Wilk — Yea
Beall — Yea
Atkins — Yea
Hill — Yea
Roth — Yea
Morrell — Yea
Hueso — Yea
Leyva — Yea
Dodd — Yea
Moorlach — Yea
Skinner — Yea
Allen — Yea
Borgeas — Yea
Galgiani — Yea
Hertzberg — Yea
Portantino — Yea
Bates — Yea
Glazer — Yea
Nielsen — Yea
Chang — Yea
Pan — Yea
Mark Stone — Yea
Archuleta, Bob Democratic Yea
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Yea
Hurtado, Melissa Democratic Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea

Official roll call →

Do pass

Passed 6 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 1000
Unaffiliated 5000
Total 6000
% of votes cast 100%0%0%0%
How each member voted (6)
Member Party Vote
Wieckowski — Yea
Portantino — Yea
Bates — Yea
Hill — Yea
Bradford — Yea
Jones, Brian W. Republican Yea

Official roll call →

Placed on suspense file

Passed 5 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 1000
Unaffiliated 4001
Total 5001
% of votes cast 83%0%0%17%
How each member voted (6)
Member Party Vote
Wieckowski — Yea
Portantino — Yea
Bates — Yea
Hill — Yea
Bradford — Not Voting
Jones, Brian W. Republican Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does SB 791 do?
Existing property tax law requires the personal property of an air carrier to 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 property tax law, for the 2005–06 fiscal year to the 2016–17 fiscal year, inclusive, specified a formula to determine the preallocated fair market value of certificated aircraft of a commercial air carrier. Existing property tax law provides an allocation formula to be used by each assessor that is generally based on the proportionate amount of time that certificated aircraft spend within the state and within each county during a representative period designated by the State Board of Equalization, as provided. This bill would specify that this allocation formula applies only to fiscal years before the 2020–21 fiscal year and repeals the requirement that the State Board of Equalization designate a representative period. The bill, for the 2020–21 fiscal year and for each fiscal year thereafter, would establish a new formula for allocating the taxable value of certificated aircraft based on the time spent in the state in the previous calendar year, with appropriate adjustments for time spent in maintenance in this state. The bill would require the board, after consultation with the California Assessors' Association and representatives of commercial air carriers, to promulgate emergency regulations and produce forms and instructions necessary to implement the allocation formula established by the bill. Previously existing law, until December 31, 2016, required 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 required the lead county assessor to calculate, based on the above-described statutory formula, the value of the air carrier's personal property and to transmit these calculations to other county assessors, but specified that each county assessor was responsible for assessing and enrolling the taxable value of the property in the assessor's county, as provided. Previously existing law, until December 31, 2016, also required the lead county assessor's office to lead a team to audit the books and records of commercial air carriers, and also required a commercial air carrier that received a notice of the designation of a lead county assessor's office to file one signed property statement with the lead county assessor's office for its personal property at all airport locations and fixtures at all airport locations. This bill would require the Aircraft Advisory Subcommittee of the California Assessor's Association, after soliciting input from commercial air carriers operating in the state, on or before March 1, 2020, and on or before each March 1 thereafter, to designate a lead county assessor's office for each commercial air carrier operating certificated aircraft. The bill would also require the Aircraft Advisory Subcommittee of the California Assessor's Association, every 3rd year thereafter, to redesignate a lead county assessor's office for these air carriers. The bill, similar to the above-described provisions, would require the lead county assessor's office to, among other things, calculate the unallocated value of the certificated aircraft of each commercial air carrier to which that assessor is designated and transmit these calculations to other county assessors, as provided, and lead a team to audit the commercial air carriers. The bill would reenact the above-described provisions requiring a commercial air carrier to file one property statement with the lead county assessor's office. By adding to the duties of an assessor designated as a lead county assessor for purposes of certificated aircraft valuation for property taxation, this 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 the statutory provisions noted above. This bill would declare that it is to take effect immediately as an urgency statute.
Who sponsors SB 791?
SB 791 is sponsored by Committee on Governance and Finance.
What is the current status of SB 791?
This bill has been enacted into law. Introduced March 21, 2019. Enacted.
Where can I track SB 791?
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