republic-os/legislation/us/states/ca/20152016/ab-1157.md

---
type: "Bill"
title: "Property taxation: certificated aircraft assessment."
description: "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 law, for the 2005–06 fiscal year to the 2015–16 fiscal year, inclusive, specifies a formula to determine the fair market value of certificated aircraft of a commercial air carrier, and rebuttably presumes that the amount determined pursuant to this formula is the fair market value of the certificated aircraft. Existing law further requires, until December 31, 2015, 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, 2015, the lead county assessor's office to lead a team to audit the books and records of commercial air carriers and authorizes these air carriers to file a property statement solely with the lead county assessor's office, as provided."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20152016"
identifier: "AB 1157"
citation: "California AB 1157 (20152016)"
classification: ["bill"]
subjects: ["Property taxation: certificated aircraft assessment."]
status: "enacted"
primary_sponsors: ["Nazarian"]
version_count: 5
action_count: 22
vote_count: 7
first_action: "2015-02-27"
last_action: "2015-10-02"
source: "openstates"
source_identifier: "ocd-bill/6706c4e0-9469-401c-b6c5-1525d943cdc1"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160AB1157"
source_hash: "942baa9eee304db22a1c87b544f1cd4fe78cea7352e1a8fcee51a8687e21ad10"
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 1157 (20152016) — Property taxation: certificated aircraft assessment.

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 law, for the 2005–06 fiscal year to the 2015–16 fiscal year, inclusive, specifies a formula to determine the fair market value of certificated aircraft of a commercial air carrier, and rebuttably presumes that the amount determined pursuant to this formula is the fair market value of the certificated aircraft. Existing law further requires, until December 31, 2015, 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, 2015, the lead county assessor's office to lead a team to audit the books and records of commercial air carriers 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.

1. **02/27/15 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB1157&version=20150AB115799INT)
2. **05/04/15 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB1157&version=20150AB115798AMD)
3. **10/02/15 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB1157&version=20150AB115796CHP)
4. **AB1157** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160AB1157)
5. **09/14/15 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB1157&version=20150AB115797ENR)

## Votes

- AB 1157 NAZARIAN Assembly Third Reading — **49–25** (pass) · lower
- Do pass, but first be re-referred to the Committee on [Appropriations] — **6–0** (pass) · upper
- Placed on suspense file — **7–0** (pass) · upper
- 3rd Reading AB1157 Nazarian By Hill — **39–0** (pass) · upper
- Do pass. — **12–5** (pass) · lower
- Do pass as amended and be re-referred to the Committee on [Appropriations] — **6–3** (pass) · lower
- Do pass — **7–0** (pass) · upper

## Sponsors

- Nazarian — primary (person)

## Timeline

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

- **2015-02-27** Introduced. To print. `introduction`
- **2015-03-01** From printer. May be heard in committee March 31.
- **2015-03-02** Read first time. `reading-1`
- **2015-03-23** Referred to Com. on REV. & TAX. `referral-committee`
- **2015-04-30** From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 3.) (April 27). `amendment-introduction, committee-passage, amendment-passage`
- **2015-05-04** Read second time and amended. `amendment-passage, reading-2, reading-1`
- **2015-05-05** Re-referred to Com. on APPR. `referral-committee`
- **2015-05-13** From committee: Do pass. (Ayes 12. Noes 5.) (May 13). `committee-passage-favorable, committee-passage`
- **2015-05-14** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2015-05-22** Read third time. Passed. Ordered to the Senate. (Ayes 49. Noes 25. Page 1548.) `reading-3, passage, reading-1`
- **2015-05-22** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2015-06-04** Referred to Com. on GOV. & F. `referral-committee`
- **2015-07-01** In committee: Set, first hearing. Hearing canceled at the request of author.
- **2015-07-15** From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (July 15). Re-referred to Com. on APPR. `referral-committee, committee-passage-favorable, committee-passage`
- **2015-08-17** In committee: Referred to APPR. suspense file. `referral-committee`
- **2015-08-27** From committee: Do pass. (Ayes 7. Noes 0.) (August 27). `committee-passage-favorable, committee-passage`
- **2015-08-31** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2015-09-10** Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2690.). `reading-3, passage, reading-1`
- **2015-09-10** In Assembly. Ordered to Engrossing and Enrolling. `committee-passage`
- **2015-09-18** Enrolled and presented to the Governor at 4 p.m.
- **2015-10-02** Approved by the Governor. `executive-signature`
- **2015-10-02** Chaptered by Secretary of State - Chapter 440, Statutes of 2015.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6706c4e0-9469-401c-b6c5-1525d943cdc1`. Confidence: reported (aggregated from official California legislature records).