AL HB471

Authorizes the Dallas County Tax Assessor and Tax Collector to establish electronic filing procedures for business personal property tax returns, subject to Dallas County Commission approval.

Electronic returns must contain the same information as paper returns, follow a format prescribed by tax officials, and comply with existing electronic filing timely filing and signature requirements.

Permits mandatory electronic filing effective October 1, 2024 for businesses engaged in personal property leasing, businesses with personal property assets of $10,000 or more, and returns prepared by professional tax preparers.

Tax assessor and tax collector may grant exemptions from mandatory electronic filing for good cause and must conduct training sessions to assist taxpayers with the electronic filing process.

Act becomes effective June 1, 2024.