The bill establishes provisions for the electronic filing of business property tax returns in Lee County, Alabama. It allows the Lee County Revenue Commissioner to create procedures for electronic filing that align with existing tax return protocols. The electronic returns must contain the same information as traditional paper returns and adhere to timely filing and electronic signature requirements. Starting October 1, 2025, the Revenue Commissioner may mandate electronic filing for specific categories of businesses, including those leasing personal property, those with assets of $10,000 or more, and returns prepared by professional tax preparers.

Additionally, the bill includes a provision for the Revenue Commissioner to grant exemptions for good cause and mandates the conduct of training sessions to assist taxpayers with the new electronic filing procedures. The bill does not specify any deletions from current law, focusing solely on the new insertions related to electronic filing. The act is set to take effect on October 1, 2025.