---
type: "Bill"
title: "Property taxation: business property: audit."
description: "Property taxation: business property: audit."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20072008"
identifier: "AB 550"
citation: "California AB 550 (20072008)"
classification: ["bill"]
subjects: ["Property taxation: business property: audit."]
status: "enacted"
primary_sponsors: ["Ma"]
version_count: 14
action_count: 47
vote_count: 12
first_action: "2007-02-21"
last_action: "2008-09-25"
source: "openstates"
source_identifier: "ocd-bill/b5a80fdb-bb0f-43dd-b711-2f7d0cc7e650"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200720080AB550"
source_hash: "f3a8325e2c31665105f9ce002a4f3bb1e73ae84562b480d3c26a2d7f21d02f83"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California AB 550 (20072008) — Property taxation: business property: audit.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **02/21/07 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB550&version=20070AB55099INT)
2. **04/16/07 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB550&version=20070AB55098AMD)
3. **05/19/08 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB550&version=20070AB55092AMD)
4. **06/01/07 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB550&version=20070AB55097AMD)
5. **06/19/08 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB550&version=20070AB55091AMD)
6. **06/28/07 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB550&version=20070AB55096AMD)
7. **07/02/08 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB550&version=20070AB55090AMD)
8. **07/18/07 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB550&version=20070AB55095AMD)
9. **08/01/07 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB550&version=20070AB55094AMD)
10. **08/13/08 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB550&version=20070AB55089AMD)
11. **08/29/07 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB550&version=20070AB55093AMD)
12. **09/25/08 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB550&version=20070AB55087CHP)
13. **AB550** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200720080AB550)
14. **09/04/08 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB550&version=20070AB55088ENR)

## Votes

- AB 550 MA Assembly Third Reading — **pass** (pass) · lower
- AB 550 MA Concurrence in Senate Amendments — **pass** (pass) · lower
- Assembly 3rd Reading AB550 Ma By Ashburn — **pass** (pass) · upper
- Do pass as amended, and re-refer to the Committee on Appropriations. — **pass** (pass) · upper
- Assembly 3rd Reading AB550 Ma By Ashburn — **pass** (pass) · upper
- Do pass and be re-referred to the Committee on Appropriations. — **pass** (pass) · lower
- Do pass as amended and be re-referred to the Committee on Insurance. — **pass** (pass) · lower
- Do pass as amended. — **pass** (pass) · lower
- Do pass as amended, and re-refer to the Committee on Appropriations. — **pass** (pass) · upper
- Do pass. — **pass** (pass) · upper
- Senate amendments be concurred in. — **pass** (pass) · lower
- Placed on Appropriations Suspense file. — **pass** (pass) · upper

## Sponsors

- Ma — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2007-02-21** Read first time. To print. `reading-1`
- **2007-02-22** From printer. May be heard in committee March 24.
- **2007-03-08** Referred to Standing Committee on Health and Standing Committee on Insurance. `referral-committee`
- **2007-04-12** From committee: Amend, do pass as amended, and re-refer to Standing Committee on Insurance (Ayes 12. Noes 5.) (April 10). `amendment-introduction, committee-passage, amendment-passage, referral-committee`
- **2007-04-16** Read second time and amended. `reading-1, reading-2, amendment-passage`
- **2007-04-17** Re-referred to Standing Committee on Insurance. `referral-committee`
- **2007-04-25** From committee: Do pass, and re-refer to Standing Committee on Appropriations Re-referred. (Ayes 6. Noes 3.) (April 25). `committee-passage, committee-passage-favorable, referral-committee`
- **2007-05-10** In committee: Set, first hearing. Referred to Standing Committee on Appropriations suspense file. `referral-committee`
- **2007-06-01** From committee: Amend, and do pass as amended. (Ayes 12. Noes 5.) (May 31). Read second time and amended. Ordered returned to second reading. `reading-1, reading-2, amendment-introduction, committee-passage, amendment-passage`
- **2007-06-04** Read second time. To third reading. `reading-1, reading-2`
- **2007-06-05** Read third time, passed, and to Senate. (Ayes 46. Noes 32. Page 1922.) `passage, reading-1, reading-3`
- **2007-06-06** In Senate. Read first time. To Standing Committee on Rules for assignment. `reading-1`
- **2007-06-14** Referred to B., F. & I. and Standing Committee on Health. `referral-committee`
- **2007-06-28** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B., F. & I. `reading-1, reading-2, amendment-introduction, referral-committee, amendment-passage`
- **2007-07-02** Withdrawn from committee. Re-referred to Standing Committee on Health. `referral-committee`
- **2007-07-17** From committee: Amend, do pass as amended, and re-refer to Standing Committee on Appropriations (Ayes 7. Noes 4.) . `amendment-introduction, committee-passage, amendment-passage, referral-committee`
- **2007-07-18** Read second time, amended, and re-referred to Standing Committee on Appropriations. `reading-2, reading-1, amendment-passage, referral-committee`
- **2007-08-01** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Standing Committee on Appropriations. `reading-1, reading-2, amendment-introduction, referral-committee, amendment-passage`
- **2007-08-20** In committee: Placed on Appropriations suspense file.
- **2007-08-29** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Standing Committee on Appropriations. `reading-1, reading-2, amendment-introduction, referral-committee, amendment-passage`
- **2007-08-31** Withdrawn from committee. Re-referred to Standing Committee on Rules. `referral-committee`
- **2008-01-31** Re-referred to Standing Committee on Labor and Industrial Relations. `referral-committee`
- **2008-05-19** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Standing Committee on Labor and Industrial Relations. `reading-1, reading-2, amendment-introduction, referral-committee, amendment-passage`
- **2008-05-20** Withdrawn from committee. Re-referred to Standing Committee on Rules. `referral-committee`
- **2008-05-22** Re-referred to Standing Committee on Revenue and Taxation. `referral-committee`
- **2008-06-19** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Standing Committee on Revenue and Taxation. `reading-1, reading-2, amendment-introduction, referral-committee, amendment-passage`
- **2008-07-01** From committee: Amend, do pass as amended, and re-refer to Standing Committee on Appropriations (Ayes 6. Noes 0.) . `amendment-introduction, committee-passage, amendment-passage, referral-committee`
- **2008-07-02** Read second time, amended, and re-referred to Standing Committee on Appropriations. `reading-2, reading-1, amendment-passage, referral-committee`
- **2008-08-05** From committee: Do pass. (Ayes 9. Noes 2.) . `committee-passage, committee-passage-favorable`
- **2008-08-06** Read second time. To third reading. `reading-1, reading-2`
- **2008-08-11** Read third time, passed, and to Assembly. (Ayes 33. Noes 3. Page 4876.) `passage, reading-1, reading-3`
- **2008-08-11** In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 13 pursuant to Assembly Rule 77.
- **2008-08-12** Assembly Rule 77 suspended. (Page 6339.)
- **2008-08-12** Ordered returned to Senate.
- **2008-08-13** In Senate. Held at Desk.
- **2008-08-13** Action rescinded whereby the bill was read third time, passed, and to Assembly. `passage, reading-3`
- **2008-08-13** Read third time, amended. To second reading. `reading-1, reading-3, amendment-passage`
- **2008-08-14** Read second time. To third reading. `reading-1, reading-2`
- **2008-08-20** Read third time, passed, and to Assembly. (Ayes 32. Noes 5. Page 5199.) `passage, reading-1, reading-3`
- **2008-08-26** In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 28 pursuant to Assembly Rule 77.
- **2008-08-27** Re-referred to Standing Committee on Revenue and Taxation. pursuant to Assembly Rule 77.2. `referral-committee`
- **2008-08-28** Joint Rule 62(a), file notice waived. (Page 6911.)
- **2008-08-28** From committee: With recommendation: That Senate amendments be concurred in. (Ayes 8. Noes 1.) (August 28). `committee-passage`
- **2008-08-29** Senate amendments concurred in. To enrollment. (Ayes 71. Noes 5. Page 6978.) `committee-passage-favorable, amendment-passage`
- **2008-09-18** Enrolled and to the Governor at 11 a.m.
- **2008-09-25** Approved by the Governor. `executive-signature`
- **2008-09-25** Chaptered by Secretary of State - Chapter 297, Statutes of 2008.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b5a80fdb-bb0f-43dd-b711-2f7d0cc7e650`. Confidence: reported (aggregated from official California legislature records).