HB625 • 2026

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

Taxes

Enacted

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

Sponsor: Robertson (C)
Last action: 2026-04-09
Official status: Enacted
Effective date: Not listed

Plain English Breakdown

The bill text uses 'may require' for mandatory electronic filing of certain groups, meaning it is not automatic but depends on the Commissioner's decision.

HB625: Electronic Filing for Business Property Taxes in Cleburne County

This law allows the Cleburne County Revenue Commissioner to set rules for filing business property tax returns online and may require certain businesses to file electronically starting October 1, 2026.

What This Bill Does

Allows the Cleburne County Revenue Commissioner to create procedures for electronic reporting, assessment, and payment of business personal property taxes.
Requires that electronic filings contain the same information as paper forms and follow timing and signature rules set by the commissioner.
Gives the commissioner authority to require businesses leasing property, with assets of $10,000 or more, or using a third-party tax preparer to file electronically starting October 1, 2026.
Requires the Revenue Commissioner to hold training sessions and assist taxpayers with electronic filing procedures.

Who It Names or Affects

Businesses in Cleburne County that own personal property subject to taxation.
The Cleburne County Revenue Commissioner's office.
Third-party tax preparers who handle returns for businesses in the county.

Terms To Know

Business Personal Property Tax: A tax on movable items owned by a business, such as equipment or furniture, rather than land or buildings.
Revenue Commissioner: The county official in charge of collecting taxes and managing property records.

Limits and Unknowns

Specific steps for electronic filing are not listed because the Revenue Commissioner must create those procedures first.
It is unclear if all businesses will be required to file online or only those meeting specific conditions, as the commissioner has discretion under this law.

Bill History

2026-04-09 House
Enacted
2026-04-02 Senate
Motion to Read a Third Time and Pass - Adopted Roll Call 1089 (Yeas 32, Nays 0)
2026-04-02 Senate
Third Reading in Second House (Yeas 32, Nays 0)
2026-04-02 House
Delivered to Governor
2026-04-02 Senate
Signature Requested
2026-04-02 House
Enrolled
2026-04-02 House
Ready to Enroll
2026-04-01 Senate
Read for the Second Time and placed on the Calendar
2026-04-01 Senate
Reported Out of Committee Second House
2026-03-31 House
Motion to Read a Third Time and Pass - Adopted Roll Call 1034 (Yeas 66, Nays 0)
2026-03-31 House
Third Reading in House of Origin (Yeas 66, Nays 0)
2026-03-31 Senate
Pending Committee Action in Second House
2026-03-31 Senate
Read for the first time and referred to the Senate Committee on Local Legislation
2026-03-19 House
Read for the Second Time and placed on the Calendar
2026-03-19 House
Reported Out of Committee House of Origin
2026-03-17 House
Pending Committee Action in House of Origin
2026-03-17 House
Read for the first time and referred to the House Committee on Local Legislation

Official Summary Text

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

Current Bill Text

Read the full stored bill text

HB625 ENROLLED
Page 0
HB625
3P7BGVE-2
By Representative Robertson (N & P)
RFD: Local Legislation
First Read: 17-Mar-26
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HB625 Enrolled
Page 1
First Read: 17-Mar-26
Enrolled, An Act,
Relating to Cleburne County; to provide for the
electronic filing of business personal property tax returns;
and to authorize the revenue commissioner to establish
procedures.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) The Cleburne County Revenue Commissioner
may establish procedures for electronic filing for the
reporting, assessment, and payment of business personal
property taxes pursuant to Section 40-7-59, Code of Alabama
1975. A complete business personal property tax return filed
electronically shall be in the format prescribed by the
revenue commissioner and shall contain the same information as
a business personal property tax return filed on paper. The
timely filing and electronic signature requirements shall be
as provided by the revenue commissioner generally in
conformance with existing procedures for electronic filing of
other electronic tax returns.
(b) Effective for any business personal property tax
return filed on or after October 1, 2026, the Cleburne County
Revenue Commissioner may require any of the following business
personal property tax returns to be filed electronically:
(1) A return filed by any business engaged in the
leasing of personal property.
(2) A return filed by any business with personal
property assets of ten thousand dollars ($10,000) or more.
(3) A return prepared for filing by any third-party tax
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HB625 Enrolled
Page 2
(3) A return prepared for filing by any third-party tax
preparer.
(c) The Cleburne County Revenue Commissioner shall
conduct training sessions and otherwise assist any taxpayer in
the procedures for electronic filing pursuant to this section.
Section 2. This act shall become effective on October
1, 2026.
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HB625 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 31-Mar-26.
John Treadwell
Clerk
Senate 02-Apr-26 Passed
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