Allows Tuscaloosa County to establish electronic filing for business personal property tax returns.

This bill authorizes the Tuscaloosa County Tax Assessor and Tax Collector to set up procedures for electronic filing of business personal property tax returns. It mandates that these returns be filed electronically for businesses leasing personal property or with assets of $10,000 or more. The tax assessor and collector can establish electronic signature requirements and may grant temporary exemptions for good cause. They must also provide training and assistance to taxpayers. The act takes effect on October 1, 2026.

Allows Tuscaloosa County to establish electronic filing for business personal property tax returns.

This bill authorizes the Tuscaloosa County Tax Assessor and Tax Collector to set up procedures for electronic filing of business personal property tax returns. It mandates that these returns be filed electronically for businesses leasing personal property or with assets of $10,000 or more. The tax assessor and collector can establish electronic signature requirements and may grant temporary exemptions for good cause. They must also provide training and assistance to taxpayers. The act takes effect on October 1, 2026.