Alabama 2024 Regular Session

Alabama House Bill HB471

Introduced
4/18/24  
Introduced
4/18/24  
Report Pass
4/23/24  
Refer
4/18/24  
Refer
4/25/24  
Report Pass
4/23/24  
Report Pass
5/2/24  
Refer
4/25/24  
Enrolled
5/8/24  
Report Pass
5/2/24  
Passed
5/20/24  
Enrolled
5/8/24  
Passed
5/20/24  

Caption

Dallas County, business personal property tax returns filed in the offices of the tax assessor and tax collector

Impact

The introduction of electronic filing is expected to enhance the efficiency of tax reporting and payment processes. By requiring certain businesses—specifically those with personal property assets of ten thousand dollars or more, or those using professional tax preparers—to file electronically, the bill aims to reduce paperwork and improve accuracy in the tax assessment process. This could lead to time savings for both businesses and tax officials, enabling a more straightforward transaction system.

Summary

House Bill 471 is a legislative act aimed at facilitating electronic filing of business personal property tax returns in Dallas County, Alabama. Under this bill, the Dallas County Tax Assessor and Tax Collector are authorized to implement procedures for the electronic submission of these tax returns, contingent upon the approval of the Dallas County Commission. This change is intended to modernize the tax filing process, make it more efficient, and streamline compliance for businesses operating within the county.

Sentiment

Overall, the sentiment surrounding HB471 appears largely positive, particularly among business owners and tax officials who see the benefits of digital solutions. Proponents argue that moving to electronic filing will reduce the burden associated with manual submissions and is a necessary step toward modernization. However, there may be some concerns regarding the readiness of all businesses to transition to an electronic format, especially smaller entities without sufficient technological resources.

Contention

Notably, while the bill allows for electronic filing, it also presents provisions for exemptions under certain circumstances. This clause addresses potential disparities between businesses that have the capability to file electronically and those that may not, suggesting a need to consider varying levels of technological access among businesses. The success of this measure will depend greatly on the training and support provided to taxpayers by the tax assessor's office to ensure a smooth transition to the new system.

Companion Bills

No companion bills found.

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