The bill authorizes the electronic filing of business personal property tax returns in Dallas County, allowing the Dallas County Tax Assessor and Tax Collector to establish procedures for this process, contingent upon approval from the Dallas County Commission. The electronic returns must contain the same information as paper returns and adhere to existing electronic filing procedures. Starting October 1, 2024, certain businesses, including those leasing personal property or with assets exceeding $10,000, may be required to file electronically, although exemptions can be granted for good cause. The Tax Assessor and Tax Collector are also tasked with providing training and assistance to taxpayers regarding the new electronic filing procedures.

This legislation is designed to streamline the tax filing process in Dallas County and is supplemental to existing laws governing the Tax Assessor and Tax Collector's operations. Any conflicting laws will be superseded by this act, which is set to take effect on June 1, 2024. The bill includes the insertion of new provisions for electronic filing and the deletion of any conflicting legal language.