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 third-party tax preparers.

Additionally, the bill includes provisions for exemptions granted by the Revenue Commissioner for good cause and mandates that the Commissioner provide training and assistance to taxpayers regarding the new electronic filing procedures. The act is set to take effect on October 1, 2025, and does not include any deletions from current law.