House Bill 625 Alabama 2026 Session

Summary

Primary Sponsor

Chad RobertsonRepresentative

Republican

Session

2026 Regular Session

Title

Cleburne County; business personal property tax returns, electronic filing authorized

Summary

HB625 allows Cleburne County to establish electronic filing for business personal property tax returns and expands electronic filing requirements starting Oct. 1, 2026.

What This Bill Does

The bill lets the Cleburne County Revenue Commissioner set up electronic filing procedures for reporting, assessment, and payment of business personal property taxes. Electronic returns must use the format prescribed by the commissioner and contain the same information as a paper return, with signatures handled under existing electronic filing rules. Beginning Oct 1, 2026, the commissioner may require electronic filing for certain taxpayers, including businesses leasing personal property, businesses with personal property assets of $10,000 or more, and returns prepared by third-party tax preparers. The commissioner will conduct training sessions and assist taxpayers in using the electronic filing procedures.

Who It Affects

• Businesses in Cleburne County that file or will file business personal property tax returns, who may be required to file electronically under county procedures
• Businesses that lease personal property and those with $10,000 or more in personal property assets, who may be required to file electronically after Oct. 1, 2026
• Taxpayers whose returns are prepared by third-party tax preparers, who may file electronically for those returns after Oct. 1, 2026
• Cleburne County Revenue Commissioner and county staff, who will establish electronic filing procedures and provide training and help

Key Provisions

• Section 1(a): The Revenue Commissioner may establish electronic filing procedures for reporting, assessment, and payment of business personal property taxes; electronic returns must follow the commissioner's prescribed format and contain the same information as paper returns; electronic signatures and timely filing follow existing electronic filing rules.
• Section 1(b): Effective Oct 1, 2026, the Commissioner may require electronic filing for returns by leasing businesses, for businesses with BPP assets of $10,000 or more, and for returns filed by third-party tax preparers.
• Section 1(c): The Commissioner shall conduct training sessions and assist taxpayers in the electronic filing procedures.
• Section 2: This act becomes effective October 1, 2026.

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 17, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Cleburne County