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

Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Bolton
Last action: 2026-03-31
Official status: Enacted
Effective date: Not listed

Plain English Breakdown

The effective date is explicitly stated as October 1, 2026 in Section 2 of the bill text.

HB385: Electronic Filing for Business Taxes in Tuscaloosa County

This law allows the Tuscaloosa County Tax Assessor and Tax Collector to create rules for businesses to file personal property tax returns online.

What This Bill Does

Authorizes county officials to establish procedures for electronic filing of business personal property taxes, including reporting, assessment, and payment.
Requires digital returns to include the same information as paper forms and follow formatting rules set by officials.
Sets a start date of October 1, 2026, when officials may require certain businesses to file electronically.
Allows county officials to grant temporary exemptions from electronic filing for good cause.
Requires officials to conduct training sessions and assist taxpayers with the new electronic procedures.

Who It Names or Affects

Businesses in Tuscaloosa County that lease personal property.
Businesses with personal property assets of $10,000 or more.
Tax returns prepared by professional tax preparers or third parties.
The offices of the Tuscaloosa County Tax Assessor and Tax Collector.

Terms To Know

Business personal property: Property owned by a business that is subject to taxation under Title 40.
Electronic filing: Submitting tax returns and payments through an online system established by county officials.

Limits and Unknowns

The specific software or website for electronic filing is not named in the text.
County officials must establish exact formatting rules before businesses can file electronically.
The law does not define what counts as 'good cause' for a temporary exemption.

Bill History

2026-03-31 House
Enacted
2026-03-19 Senate
Signature Requested
2026-03-17 Senate
Motion to Read a Third Time and Pass - Adopted Roll Call 888 (Yeas 34, Nays 0)
2026-03-17 Senate
Third Reading in Second House (Yeas 34, Nays 0)
2026-03-17 House
Enrolled
2026-03-17 House
Ready to Enroll
2026-03-12 Senate
Read for the Second Time and placed on the Calendar
2026-03-12 Senate
Reported Out of Committee Second House
2026-02-12 House
Motion to Read a Third Time and Pass - Adopted Roll Call 375 (Yeas 14, Nays 0)
2026-02-12 House
Third Reading in House of Origin (Yeas 57, Nays 0)
2026-02-12 Senate
Pending Committee Action in Second House
2026-02-12 Senate
Read for the first time and referred to the Senate Committee on Local Legislation
2026-02-10 House
Read for the Second Time and placed on the Calendar
2026-02-10 House
Reported Out of Committee House of Origin
2026-02-05 House
Pending Committee Action in House of Origin
2026-02-05 House
Read for the first time and referred to the House Committee on Tuscaloosa County Legislation

Official Summary Text

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

Current Bill Text

Read the full stored bill text

HB385 ENROLLED
Page 0
HB385
5VHFY3M-2
By Representative Bolton (N & P)
RFD: Tuscaloosa County Legislation
First Read: 05-Feb-26
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HB385 Enrolled
Page 1
First Read: 05-Feb-26
Enrolled, An Act,
Relating to Tuscaloosa County; to authorize the office
of the Tuscaloosa County Tax Assessor and Tuscaloosa County
Tax Collector to establish procedures for the electronic
filing of business personal property tax returns under certain
conditions; and to authorize the establishment of procedures
for filing of the returns.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a)(1) The Tuscaloosa County Tax Assessor
and Tuscaloosa County Tax Collector may establish electronic
filing procedures for the reporting, assessment, and payment
of business personal property taxes pursuant to Title 40.
(2) A person who files a complete business personal
property tax return electronically shall format the tax return
as prescribed by the tax assessor and tax collector, and the
person shall include in the electronic tax return the same
information as a business personal property tax return filed
on paper.
(3) The tax assessor and tax collector shall establish
timely filing and electronic signature requirements that
generally conform with existing procedures for electronic
filing of other tax returns.
(b) Beginning on October 1, 2026, the tax assessor and
tax collector may require a business personal property tax
return to be filed electronically for any of the following
returns:
(1) Business engaged in the leasing of personal
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HB385 Enrolled
Page 2
(1) Business engaged in the leasing of personal
property.
(2) Business with personal property assets of ten
thousand dollars ($10,000) or more.
(3) Business personal property tax return that is
prepared for filing by a professional or third-party tax
preparer.
(c) The tax assessor and tax collector may grant
temporary exemptions from subsection (a) for good cause.
(d) The tax assessor and tax collector shall conduct
training sessions and otherwise assist any taxpayer in the
procedures for the electronic filing pursuant to this section.
Section 2. This act shall become effective on October
1, 2026.
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HB385 Enrolled
Page 3
1, 2026.
________________________________________________
Speaker of the House of Representatives
________________________________________________
President and Presiding Officer of the Senate
House of Representatives
I hereby certify that the within Act originated in and
was passed by the House 12-Feb-26.
John Treadwell
Clerk
Senate 17-Mar-26 Passed
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