republic-os/legislation/us/states/ca/20192020/sb-791.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Property taxation: valuation: certificated aircraft.	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.	us/states/ca	California Legislature	20192020	SB 791	California SB 791 (20192020)	bill	Property taxation: valuation: certificated aircraft.	enacted	Committee on Governance and Finance	4	24	7	2019-03-21	2019-09-20	openstates	ocd-bill/f3d67675-96ce-48d3-8ea6-73d383af29ec	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200SB791	4c06e479e7d8bd5d8b5a5822d243528bcff3a7b4e94674c481c30818b7fe22f9	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California SB 791 (20192020) — Property taxation: valuation: certificated aircraft.

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.

Version chain

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

1. 03/21/19 - Introduced (filed) — source
2. 09/20/19 - Chaptered (committee substitute) — source
3. SB791 (committee substitute) — source
4. 09/11/19 - Enrolled (enrolled) — source

Votes

• Do pass and be re-referred to the Committee on [Appropriations] — 10–0 (pass) · lower
• Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 7–0 (pass) · upper
• Placed on suspense file — 5–0 (pass) · upper
• Special Consent SB791 GOV. & F. — 38–0 (pass) · upper
• SB 791 GOV.& F. Third Reading Urgency By BURKE — 79–0 (pass) · lower
• Do pass. — 18–0 (pass) · lower
• Do pass — 6–0 (pass) · upper

Sponsors

• Committee on Governance and Finance — primary (person)

Timeline

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

• 2019-03-21 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
• 2019-03-22 From printer. May be acted upon on or after April 21.
• 2019-04-03 Referred to Com. on GOV. & F. referral-committee
• 2019-04-04 Set for hearing April 24.
• 2019-04-25 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. committee-passage-favorable, committee-passage, referral-committee
• 2019-04-30 Set for hearing May 6.
• 2019-05-06 May 6 hearing: Placed on APPR. suspense file.
• 2019-05-10 Set for hearing May 16.
• 2019-05-16 From committee: Do pass. (Ayes 6. Noes 0. Page 1109.) (May 16). committee-passage-favorable, committee-passage
• 2019-05-16 Read second time. Ordered to third reading. reading-1, reading-2
• 2019-05-21 Ordered to special consent calendar.
• 2019-05-23 Read third time. Urgency clause adopted. Passed. (Ayes 38. Noes 0. Page 1282.) Ordered to the Assembly. passage, reading-3, reading-1
• 2019-05-24 In Assembly. Read first time. Held at Desk. reading-1
• 2019-06-06 Referred to Com. on REV. & TAX. referral-committee
• 2019-07-01 July 1 set for first hearing canceled at the request of author.
• 2019-07-09 From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (July 8). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
• 2019-08-14 August 14 set for first hearing. Placed on APPR. suspense file.
• 2019-08-30 From committee: Do pass. (Ayes 18. Noes 0.) (August 30). committee-passage-favorable, committee-passage
• 2019-09-03 Read second time. Ordered to third reading. reading-1, reading-2
• 2019-09-09 Read third time. Urgency clause adopted. Passed. (Ayes 79. Noes 0. Page 3175.) Ordered to the Senate. passage, reading-3, reading-1
• 2019-09-09 In Senate. Ordered to engrossing and enrolling.
• 2019-09-17 Enrolled and presented to the Governor at 2 p.m.
• 2019-09-20 Approved by the Governor. executive-signature
• 2019-09-20 Chaptered by Secretary of State. Chapter 333, Statutes of 2019.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/f3d67675-96ce-48d3-8ea6-73d383af29ec. Confidence: reported (aggregated from official California legislature records).