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.
California AB 384 (20092010) — Property taxation: certificated aircraft assessment.
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.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Be referred to Committee on Revenue and Taxation. — pass (pass) · lower
Do pass. — pass (pass) · lower
Do pass and be re-referred to the Committee on Appropriations. — pass (pass) · lower
Do pass. — pass (pass) · upper
Do pass, but re-refer to the Committee on Appropriations. — pass (pass) · upper
AB 384 MA Concurrence in Senate Amendments — pass (pass) · lower
Assembly 3rd Reading AB384 Ma By Wolk — pass (pass) · upper
AB 384 MA Assembly Third Reading — pass (pass) · lower
Sponsors
Ma — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2009-02-23 Read first time. To print. reading-1
2009-02-24 From printer. May be heard in committee March 26.
2009-03-09 Referred to Com. on INS. referral-committee
2009-04-22 In committee: Set, first hearing. Hearing canceled at the request of author.
2009-05-06 In committee: Set, second hearing. Hearing canceled at the request of author.
2010-01-04 From committee chair, with author's amendments: Amend, and re-refer to Com. on INS. Read second time and amended. amendment-introduction, reading-2, amendment-passage, reading-1
2010-01-04 Re-referred to Com. on INS. referral-committee
2010-01-04 Re-referred to Com. on RULES. pursuant to Assembly Rule 96. referral-committee
2010-01-07 From committee: Be re-referred to Com. on REV. & TAX. Re-referred. (Ayes 10. Noes 0.) (January 7). referral-committee, committee-passage
2010-01-12 From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 8. Noes 0.) (January 12). committee-passage-favorable, committee-passage
2010-01-21 From committee: Do pass. (Ayes 17. Noes 0.) (January 21). committee-passage-favorable, committee-passage
2010-01-25 Read second time. To third reading. reading-2, reading-1
2010-01-27 Read third time, passed, and to Senate. (Ayes 62. Noes 8. Page 3892.) reading-3, passage, reading-1
2010-01-28 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2010-02-11 Referred to Com. on REV. & TAX. referral-committee
2010-05-05 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. amendment-introduction, reading-2, amendment-passage, referral-committee, reading-1
2010-06-09 From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 3. Noes 0.) (June 9). committee-passage-favorable, committee-passage
2010-06-29 From committee: Do pass. (Ayes 10. Noes 0.) (June 28). committee-passage-favorable, committee-passage
2010-06-30 Read second time. To third reading. reading-2, reading-1
2010-08-12 Read third time, passed, and to Assembly. (Ayes 33. Noes 0. Page 4492.) reading-3, passage, reading-1
2010-08-12 In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 17 pursuant to Assembly Rule 77.
2010-08-17 Senate amendments concurred in. To enrollment. (Ayes 76. Noes 0. Page 6295.) amendment-passage, committee-passage-favorable
2010-08-26 Enrolled and to the Governor at 3 p.m.
2010-09-23 Approved by the Governor. executive-signature
2010-09-24 Chaptered by Secretary of State - Chapter 228, Statutes of 2010.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/53f7c55b-236c-4b8e-a93a-24aa3a833c36. Confidence: reported (aggregated from official California legislature records).