SB301 Alabama 2025 Session

Summary

Primary Sponsor

Jay HoveySenator

Republican

Session

2025 Regular Session

Title

Lee County, electronic filing of business property tax returns provided for

Summary

Lee County can require electronic filing for business personal property tax returns, with procedures and training, starting October 1, 2025.

What This Bill Does

The Lee County Revenue Commissioner may set up electronic filing procedures for reporting, assessing, and paying business personal property taxes. Electronically filed returns must follow a format set by the commissioner and include the same information as paper returns, with timeliness and electronic signature rules aligned to existing e-file practices. Beginning October 1, 2025, the commissioner may require electronic filing for certain returns, including those from leasing businesses, businesses with $10,000 or more in personal property assets, and returns prepared by professional or third-party preparers. The commissioner may grant exemptions for good cause and must provide training and help to taxpayers on how to file electronically.

Who It Affects

• Lee County businesses that file or will file business personal property tax returns, especially those that lease personal property, have $10,000+ in assets, or use third-party preparers.
• Tax professionals and third-party tax preparers who prepare or file these returns on behalf of clients and may be required to file electronically.

Key Provisions

• The Lee County Revenue Commissioner may establish procedures for electronic filing of business personal property tax returns and payments.
• Electronic returns must be in the format prescribed by the commissioner and contain the same information as paper returns.
• Starting October 1, 2025, the commissioner may require electronic filing for returns from leasing businesses, businesses with $10,000+ in personal property assets, and returns prepared by professional/third-party preparers.
• The commissioner may grant exemptions from these requirements for good cause.
• The commissioner must conduct training sessions and assist taxpayers with electronic filing procedures.
• The act becomes effective October 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

Lee County