AL HB385

Tuscaloosa County Tax Assessor and Tax Collector may establish electronic filing procedures for business personal property tax reporting, assessment, and payment under Title 40

Beginning October 1, 2026, mandatory electronic filing may be required for: businesses leasing personal property, businesses with personal property assets of $10,000 or more, and returns prepared by professional or third-party tax preparers

Electronic returns must include the same information as paper returns and follow formatting prescribed by county tax offices

Tax assessor and tax collector may grant temporary exemptions from electronic filing requirements for good cause

County offices shall conduct training sessions and provide assistance to taxpayers on electronic filing procedures