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.

Dates and Description of Tasks
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.