republic-os/legislation/us/states/ca/20112012/ab-2688.md

---
type: "Bill"
title: "Property taxes: sales and use taxes."
description: "Existing 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 requires air taxis which are operated in scheduled air taxi operations to be assessed pursuant to a specified formula, and requires all other air taxis to be assessed in the same manner as personal property, as provided. Existing law defines \"air taxi\" for purposes of these provisions to mean an aircraft used by an air carrier which does not utilize aircraft having a maximum passenger capacity, as provided, and which does not hold a specified certificate or other economic authority, as provided."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20112012"
identifier: "AB 2688"
citation: "California AB 2688 (20112012)"
classification: ["bill"]
subjects: ["Property taxes: sales and use taxes."]
status: "enacted"
primary_sponsors: ["Committee on Revenue and Taxation"]
version_count: 7
action_count: 30
vote_count: 7
first_action: "2012-03-12"
last_action: "2012-09-17"
source: "openstates"
source_identifier: "ocd-bill/b9e725c4-48e1-445f-8c2e-bcb736975f17"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120AB2688"
source_hash: "15e2fe485a55073125607008a21880e63b5ec1a6b4a6cf5d8419d81264dd06f6"
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 2688 (20112012) — Property taxes: sales and use taxes.

Existing 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 requires air taxis which are operated in scheduled air taxi operations to be assessed pursuant to a specified formula, and requires all other air taxis to be assessed in the same manner as personal property, as provided. Existing law defines "air taxi" for purposes of these provisions to mean an aircraft used by an air carrier which does not utilize aircraft having a maximum passenger capacity, as provided, and which does not hold a specified certificate or other economic authority, as provided.

## Version chain

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

1. **03/12/12 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB2688&version=20110AB268899INT)
2. **06/18/12 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB2688&version=20110AB268898AMD)
3. **06/26/12 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB2688&version=20110AB268897AMD)
4. **08/06/12 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB2688&version=20110AB268896AMD)
5. **09/17/12 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB2688&version=20110AB268894CHP)
6. **AB2688** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120AB2688)
7. **08/31/12 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB2688&version=20110AB268895ENR)

## Votes

- AB 2688 REV. & TAX. Consent Calendar Second Day — **73–0** (pass) · lower
- 3rd Reading AB2688 Committee on REV. & TAX. (Fuentes By Kehoe — **37–0** (pass) · upper
- AB 2688 REV. & TAX. Concurrence in Senate Amendments By FUENTES — **80–0** (pass) · lower
- Do pass as amended, and re-refer to the Committee on Appropriations. — **8–0** (pass) · upper
- Do pass and re-refer to Committee on Appropriations with recommendation: To Consent Calendar. — **8–0** (pass) · lower
- Do pass and re-refer to Committee on Appropriations with recommendation: To Consent Calendar. — **9–0** (pass) · lower
- Do pass, to Consent Calendar. — **17–0** (pass) · lower

## Sponsors

- Committee on Revenue and Taxation — primary (person)

## Timeline

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

- **2012-03-12** Read first time. To print. `reading-1`
- **2012-03-13** From printer. May be heard in committee April 12.
- **2012-03-19** Referred to Com. on REV. & TAX. `referral-committee`
- **2012-04-10** From committee: Do pass and re-refer to Com. on APPR. with recommendation: to consent calendar. (Ayes 9. Noes 0.) (April 9). Re-referred to Com. on APPR. `referral-committee, committee-passage, committee-passage-favorable`
- **2012-04-18** In committee: Hearing postponed by committee.
- **2012-04-23** Action rescinded whereby the bill was acted upon on or after April 9, 2012.
- **2012-04-23** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2012-04-23** Joint Rule 62(a), file notice suspended. (Page 4478.)
- **2012-04-24** From committee: Do pass and re-refer to Com. on APPR. with recommendation: to consent calendar. (Ayes 8. Noes 0.) (April 23). Re-referred to Com. on APPR. `referral-committee, committee-passage, committee-passage-favorable`
- **2012-05-02** From committee: Do pass. To consent calendar. (Ayes 17. Noes 0.) (May 2). `committee-passage, committee-passage-favorable`
- **2012-05-03** Read second time. Ordered to consent calendar. `reading-2, reading-1`
- **2012-05-10** Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 0. Page 4788.) `reading-3, reading-1, passage`
- **2012-05-10** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2012-05-24** Referred to Com. on GOV. & F. `referral-committee`
- **2012-06-18** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F. `reading-2, amendment-introduction, reading-1, amendment-passage, referral-committee`
- **2012-06-20** In committee: Hearing postponed by committee.
- **2012-06-26** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F. `reading-2, amendment-introduction, reading-1, amendment-passage, referral-committee`
- **2012-08-06** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (July 3). `amendment-passage, committee-passage, committee-passage-favorable`
- **2012-08-06** Read second time and amended. Re-referred to Com. on APPR. `reading-2, reading-1, amendment-passage, referral-committee`
- **2012-08-06** From committee: Be placed on second reading file pursuant to Senate Rule 28.8. `committee-passage`
- **2012-08-07** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2012-08-15** Ordered to special consent calendar.
- **2012-08-20** From consent calendar.
- **2012-08-20** Ordered to third reading.
- **2012-08-22** Read third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0. Page 4701.). `reading-3, reading-1, passage`
- **2012-08-22** In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 24 pursuant to Assembly Rule 77.
- **2012-08-27** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 80. Noes 0. Page 6328.). `committee-passage-favorable, amendment-passage`
- **2012-09-10** Enrolled and presented to the Governor at 11:25 a.m.
- **2012-09-17** Approved by the Governor. `executive-signature`
- **2012-09-17** Chaptered by Secretary of State - Chapter 362, Statutes of 2012.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b9e725c4-48e1-445f-8c2e-bcb736975f17`. Confidence: reported (aggregated from official California legislature records).