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 authorizes Tuscaloosa County to establish and potentially require electronic filing of business personal property tax returns in the offices of the Tax Assessor and Tax Collector, with rules and training, effective October 1, 2026.

What This Bill Does

The bill lets the Tuscaloosa County Tax Assessor and Tax Collector set up electronic filing procedures for reporting, assessing, and paying business personal property taxes. Electronic returns must be formatted as prescribed and include the same information as paper returns. The county will establish timely filing and electronic signature rules that align with existing e-filing practices. Starting October 1, 2026, the county may require electronic filing for certain returns (leasing of personal property, property assets of $10,000 or more, and returns prepared by a professional), may grant temporary exemptions for good cause, and will provide training and assistance to taxpayers.

Who It Affects

• Businesses in Tuscaloosa County with personal property assets of $10,000 or more (potential mandatory electronic filing from Oct 1, 2026)
• Businesses engaged in leasing personal property (potential electronic filing requirement)
• Professional or third-party tax preparers who file these returns
• Taxpayers needing training or assistance with electronic filing procedures

Key Provisions

• Authorizes the county tax assessor and tax collector to establish electronic filing procedures for reporting, assessment, and payment of business personal property taxes.
• Requires electronic returns to be formatted as prescribed and include the same information as paper returns.
• Establishes timely filing and electronic signature requirements that align with existing e-filing procedures.
• From Oct 1, 2026, may require electronic filing for selected returns (leasing of personal property, assets of $10,000+; returns prepared by professionals).
• May grant temporary exemptions from electronic filing for good cause and requires training sessions and taxpayer assistance for the procedures.
• Effective date is October 1, 2026.

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 18, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Tuscaloosa County