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HB 385ALABAMASession 2026rsState BillBecame law
Enacted

Tuscaloosa County authorizes electronic filing for business personal property tax returns

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

Last action · March 31, 2026: EnactedSponsor: Ron Bolton

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
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What This Bill Does

Tuscaloosa County authorizes the tax assessor and tax collector to establish electronic filing procedures for returns starting October 1, 2026. Electronic filing may be required for businesses engaged in personal property leasing, those with assets totaling $10,000 or more, or returns prepared by third-party tax preparers. The offices may grant temporary exemptions for good cause and are required to conduct training sessions to assist taxpayers.

Why it matters

Local business owners and third-party tax preparers in Tuscaloosa County will transition from paper-based submissions to mandatory or optional digital reporting for personal property taxes, with support provided via county training sessions.

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Tuscaloosa County Tax Assessor and Tax Collector

Must establish electronic filing procedures, determine formatting and signature rules, conduct taxpayer training sessions, and may grant temporary exemptions.

Directly affected

Business owners in Tuscaloosa County

May be required to submit personal property tax returns electronically and format them according to new office specifications starting October 1, 2026.

Directly affected

Professional or third-party tax preparers

Returns prepared by third parties for business personal property may be subjected to mandatory electronic filing requirements.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

When does the electronic filing authorization take effect?
The act becomes effective on October 1, 2026.
Which businesses may be required to file electronically starting October 1, 2026?
Mandatory electronic filing may apply to businesses engaged in personal property leasing, those with personal property assets of $10,000 or more, and returns prepared by professional or third-party tax preparers.
Are there any exemptions available for businesses unable to file electronically?
Yes, the tax assessor and tax collector may grant temporary exemptions for good cause.

What else do you want to know?

News Coverage

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Where This Stands

Current status: Became law.

Procedural history

16 actions
  1. Mar 31, 2026HouseEnrolled
    Enacted
  2. Mar 19, 2026Senate
    Signature Requested
  3. Mar 17, 2026House
    Enrolled
  4. Mar 17, 2026House
    Ready to Enroll
  5. Mar 17, 2026SenateFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 888
  6. Mar 17, 2026Senate
    Third Reading in Second House
Show 10 earlier actions
  1. Mar 12, 2026Senate
    Read for the Second Time and placed on the Calendar
  2. Mar 12, 2026SenateCommittee
    Reported Out of Committee Second House
  3. Feb 12, 2026SenateCommittee
    Pending Committee Action in Second House
  4. Feb 12, 2026SenateIntroduced
    Read for the first time and referred to the Senate Committee on Local Legislation
  5. Feb 12, 2026HouseFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 375
  6. Feb 12, 2026House
    Third Reading in House of Origin
  7. Feb 10, 2026House
    Read for the Second Time and placed on the Calendar
  8. Feb 10, 2026HouseCommittee
    Reported Out of Committee House of Origin
  9. Feb 5, 2026HouseCommittee
    Pending Committee Action in House of Origin
  10. Feb 5, 2026HouseIntroduced
    Read for the first time and referred to the House Committee on Tuscaloosa County Legislation

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Ron BoltonHouse · District 61RepublicanPrimary sponsor

Connected Entities

Tuscaloosa County, Title 40
locationTuscaloosa County“Jurisdiction covered by the tax filing measure.”Map →
otherTitle 40“State statutory title governing taxation.”Map →

Sources

Open source document

alison.legislature.state.al.us

Analysis Score

0–100
  • Significance45
    How much this matters to a regular citizen
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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