Proposed Amendments to Property Tax Rule 202, Allocation of Aircraft of Certificated Air Carriers and Scheduled Air Taxi Operators
The State Board of Equalization proposes to adopt amendments to Property Tax Rule 202, Allocation of Aircraft of Certificated Air Carriers and Scheduled Air Taxi Operators, to establish a new allocation formula and the “lead county” system, and require an audit and the issue of “California Standard Flight Times”.
For additional information, please refer to Property Tax Project page for the Valuation of Certificated Aircraft.
| Date | Description of Task |
|---|---|
| 11/19/2019 | Adoption by the Board of Emergency Rule 202 |
| 12/6/2019 | Notice of Proposed Emergency Action and Finding of Emergency Proposed Text for Emergency Rule 202 |
| 7/22/2020 | Authorization by Board to publish amended Rule 202 |
| 8/18/2020 | Authorization by Board to readopt emergency Rule 202 |
| 8/19/2020 | Notice of Readoption of Proposed Emergency Action and Finding of Emergency Proposed Text for Emergency Rule 202 |
| 9/4/2020 | Staff mailed letter announcing public hearing |
| 10/4/2020 | Public Hearing on proposed amendments to the rule |
| 10/4/2020 | Authorization by Board to adopt the amendments to Rule 202 as published in Notice of Proposed Regulatory Action |
| 5/6/2021 | Rulemaking package submitted to OAL |
| 6/16/2021 | Rule amendments approved by the Office of Administrative Law, in effect June 16, 2021 |
| 7/21/2021 | Staff released letter confirming effective date and rule text |
For the full list and status of pending regulations, please see the Status of Board of Equalization's Proposed Rules and Regulations.
To learn more about the rulemaking process, please see Rulemaking Protocol.