House Bill 385 Alabama 2026 Session

Summary

Primary Sponsor

Ronald BoltonRepresentative

Republican

Session

2026 Regular Session

Title

Tuscaloosa County; electronic filing of business personal property tax returns in the offices of the tax assessor and tax collector provided for

Summary

HB385 allows Tuscaloosa County to establish electronic filing procedures for business personal property tax returns and sets conditions for when electronic filing may be required.

What This Bill Does

Authorizes the Tuscaloosa County Tax Assessor and Tax Collector to establish electronic filing procedures for reporting, assessment, and payment of business personal property taxes. If a return is filed electronically, it must be formatted as prescribed and include the same information as the paper form. Beginning October 1, 2026, electronic filing may be required for certain returns, including leases of personal property, businesses with assets of $10,000 or more, and returns prepared by professionals or third-party preparers. The bill also allows temporary exemptions for good cause and requires training and assistance for taxpayers.

Who It Affects

• Businesses with business personal property tax obligations in Tuscaloosa County — may file electronically and could be required to do so for specific categories starting October 1, 2026; must provide the same information as paper forms and follow county formats.
• Professional or third-party tax preparers who prepare Tuscaloosa County BPP returns — may file returns electronically on behalf of clients and must follow the county's electronic filing rules and formatting; will receive county-provided training and support.

Key Provisions

• Authorizes the Tuscaloosa County Tax Assessor and Tax Collector to establish electronic filing procedures for reporting, assessment, and payment of business personal property taxes.
• Requires electronically filed returns to be formatted as prescribed and to include the same information as paper returns.
• Establishes timely filing and electronic signature requirements that generally conform with existing electronic filing procedures for other taxes.
• Beginning October 1, 2026, allows the county to require electronic filing for leases of personal property, for businesses with assets of $10,000 or more, and for returns prepared by a professional or third-party preparer.
• Allows temporary exemptions from electronic filing for good cause and requires training and assistance for taxpayers.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Tuscaloosa County