Alabama 2025 Regular Session

Alabama House Bill HB99

Introduced
2/4/25  
Refer
2/4/25  
Report Pass
2/11/25  
Refer
2/13/25  
Report Pass
2/20/25  
Enrolled
3/5/25  
Passed
3/19/25  
Passed
3/19/25  

Caption

Lauderdale County, revenue commissioner, business personal property returns, authorized to provide for electronic filing

Impact

The introduction of electronic filing is expected to enhance efficiency and convenience for both taxpayers and the Revenue Commissioner’s office. By allowing businesses to file their tax returns electronically, the process will likely reduce paperwork, streamline communications, and minimize errors associated with manual submissions. It is believed that this modernization will also facilitate better record-keeping and faster processing times, thereby benefiting both the government and its constituents.

Summary

House Bill 99 (HB99) aims to modernize the process of filing business personal property tax returns in Lauderdale County by allowing electronic submissions. The bill empowers the Lauderdale County Revenue Commissioner to establish procedures for this electronic filing, ensuring that the format and required information align with the existing tax return standards. This initiative is set to become effective on June 1, 2025, thereby providing a timeline for the transition to electronic submissions.

Contention

While the bill does not appear to have significant points of contention evident in the discussions and voting history, some concerns might arise around accessibility for smaller businesses or taxpayers unfamiliar with electronic filing systems. Nevertheless, the Lauderdale County Revenue Commissioner is tasked with conducting training sessions to assist taxpayers in this transition, which may alleviate some potential barriers to effective implementation.

Companion Bills

No companion bills found.

Previously Filed As

AL HB40

Lauderdale County, ad valorem taxes, senior property tax appraisal, person 65 or older, ca

AL HB471

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

AL HB252

Lauderdale County, further provides for pistol permit fees

AL HB436

Lauderdale County, Electric Utility Board, establishment, members, transfer of City of Florence Electric Department to board, board members appointed by City Council of Florence and Lauderdale County Commission, Constitutional Amendment.

AL HB76

Elmore County, further provides for the compensation of the probate judge, sheriff, and rev. commissioner

AL SB275

Counties, agriculture authorities, authorized to establish and promote agriculture businesses, economic development, and other purposes, power further specified to develop commercial facilities and use revenue for authority's mission

AL HB46

Volunteer rescue squads, vehicles, permanent registration, one-time fee, Dept. of Revenue to administer

AL SB3

Local land bank authorities, tax sale property acquisitions, tax exemption for acquired properties, tax revenue allocation, conveyance to state and local governments, multijurisdictional land bank authorities, Governor authorized to create upon state of emergency.

AL HB24

Covington County, court costs, Legislature may fix amounts and provide for distribution of revenue, constitutional amendment

AL SB9

Class 1 Municipalities, enforcement of state regulations and municipal code liens, judicial in rem foreclosure, court-ordered sale of property, recovery of unpaid liens and cost of enforcement, not applicable to owner-occupied real property.

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