HB471 Alabama 2024 Session

Summary

Primary Sponsor

Prince ChestnutRepresentative

Democrat

Session

Regular Session 2024

Title

Dallas County, business personal property tax returns filed in the offices of the tax assessor and tax collector

Summary

HB471 authorizes electronic filing and payment of Dallas County business personal property taxes under county-approved procedures, with training and specific filing rules.

What This Bill Does

The bill allows the Dallas County Tax Assessor and Tax Collector to set up procedures for electronic filing and payment of business personal property taxes, pending approval from the Dallas County Commission. Electronic returns must be in a format prescribed by the offices and include the same information as paper returns, with electronic signatures in line with existing electronic filing rules. Beginning October 1, 2024, the offices may require electronic filing for certain returns, including leased-property businesses, those with personal property assets of $10,000 or more, and returns prepared by professional or third party filers, with exemptions possible for good cause. The offices will also provide training and assistance to taxpayers; the act is supplementary to existing laws and includes a June 1, 2024 effective date.

Who It Affects

• Dallas County businesses that file or will file business personal property tax returns, especially those with leased property or assets of at least $10,000, who may file electronically or be subject to electronic filing requirements.
• Tax professionals and third-party preparers who file BPPT returns for clients, and the Dallas County Tax Assessor and Tax Collector along with the County Commission who implement and train on the new electronic filing system.

Key Provisions

• Allows electronic filing and payment of business personal property taxes in Dallas County under procedures established by the Tax Assessor and Tax Collector, with approval from the County Commission.
• Electronic returns must be in a format prescribed by the offices and contain the same information as paper returns; electronic signatures must meet existing electronic filing procedures.
• Starting October 1, 2024, the offices may require electronic filing for certain returns (leased-property businesses, assets of $10,000 or more, and returns prepared by professionals or third-party preparers) with good-cause exemptions available.
• The act requires training and assistance for taxpayers, is supplemental to existing laws, and becomes effective June 1, 2024, superseding conflicting laws.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Dallas County