Bill > HB385

This bill allows the Tuscaloosa County Tax Assessor and Tax Collector to implement electronic filing for business personal property tax returns, which are taxes on movable assets owned by businesses. This means businesses will be able to submit their tax information and payments online, following formats and requirements set by the tax officials, which will generally align with existing electronic filing procedures for other taxes. Starting October 1, 2026, the tax assessor and collector may mandate electronic filing for businesses that lease personal property, those with at least $10,000 in personal property assets, or returns prepared by a professional tax preparer, though temporary exemptions can be granted for good cause, and the officials will provide training and assistance to taxpayers.

Government Affairs

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