HB99 Alabama 2025 Session

Summary

Primary Sponsor

Phillip PettusRepresentative

Republican

Session

2025 Regular Session

Title

Lauderdale County, revenue commissioner, business personal property returns, authorized to provide for electronic filing

Summary

HB99 allows Lauderdale County to enable electronic filing for business personal property tax returns and sets rules for how it will work, with potential phased requirements for certain taxpayers.

What This Bill Does

The Lauderdale County Revenue Commissioner may establish electronic filing procedures for reporting, assessing, and paying business personal property taxes, and electronic returns must include the same information as paper returns and use electronic signatures as per the Commissioner's rules. Beginning October 1, 2025, the Commissioner may require electronic filing for taxpayers such as businesses leasing personal property or those with $10,000 or more in personal property assets, or returns prepared by a professional or third-party preparer, with possible temporary exemptions for good cause. The Commissioner must conduct training and provide assistance to taxpayers for the electronic filing process. This act supplements existing laws governing the Lauderdale County Revenue Commissioner's office.

Who It Affects

• Lauderdale County Revenue Commissioner and the Office of the Lauderdale County Revenue Commissioner, who gain authority to establish electronic filing procedures, set formats, manage electronic signatures, and provide training for taxpayers.
• Businesses with Lauderdale County business personal property tax obligations and their tax preparers/third-party preparers, who may be required to file electronically starting October 1, 2025 (especially those with $10,000+ in assets or those filing via a professional prep) and will be impacted by new filing requirements.

Key Provisions

• Authorizes the Lauderdale County Revenue Commissioner to establish procedures for electronic filing of business personal property tax returns.
• Electronic returns must be in the format prescribed by the Commissioner and contain the same information as paper returns, with timely filing and electronic signature requirements aligned to existing electronic tax practices.
• Effective October 1, 2025, the Commissioner may require electronic filing for certain taxpayers (leasing businesses, those with $10,000+ in personal property assets, or returns prepared by a professional/third-party preparer), with possible exemptions for good cause.
• The Commissioner must conduct training sessions and assist taxpayers with the electronic filing procedures.
• Effective date of the act is June 1, 2025.

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

Subjects

Lauderdale County