HB452 Alabama 2011 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: Mike Hill
Republican
Co-Sponsor: Gregory Canfield
Session: Regular Session 2011
Title: Shelby Co., property tax commissioner, business personal property tax, electronic filing of returns provided for
Summary: HB452 allows Shelby County to require and manage electronic filing of business personal property tax returns and payments, with procedures set by the County Property Tax Commissioner and a start date for certain filers.
What This Bill Does
It authorizes the Shelby County Property Tax Commissioner to establish electronic filing procedures for reporting, assessment, and payment of business personal property taxes. Electronically filed returns must use the prescribed format and contain the same information as paper returns, with timeliness and electronic signature rules aligned to existing electronic filing procedures. Starting October 1, 2011, certain filers—including leasing businesses, businesses with $10,000 or more in personal property assets, and returns prepared by professionals or third-party preparers—must file electronically, though exemptions can be granted for good cause. The Commissioner must provide training and assistance to taxpayers to help with electronic filing.

Who It Affects
Businesses in Shelby County that file or will file business personal property tax returns, especially those leasing personal property or with $10,000+ in assets, and those whose returns are prepared by professional or third-party preparers; these filers will be required to file electronically starting October 1, 2011 (unless exempt).
Shelby County Property Tax Commissioner’s office, which gains authority to establish electronic filing procedures and to offer training and assistance.

Key Provisions
The Commissioner may establish procedures for electronic filing for reporting, assessment, and payment of business personal property taxes, with returns filed electronically in a format prescribed by the Commissioner and containing the same information as paper returns.
Electronic filing requirements for timeliness and electronic signatures will follow existing procedures for other electronic tax filings.
Effective October 1, 2011, electronic filing is mandatory for: businesses leasing personal property, businesses with $10,000 or more in personal property assets, or returns prepared by professional or third-party tax preparers; exemptions may be granted for good cause.
The Commissioner must conduct training sessions and assist taxpayers with electronic filing procedures.
The act supplements existing law; any conflicting law is repealed, and the act becomes effective immediately after governor’s approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Shelby County