This bill authorizes the Tuscaloosa County Tax Assessor and Tax Collector to establish procedures for the electronic filing of business personal property tax returns. The new legal language inserted into the current law allows for the creation of electronic filing procedures that align with existing tax return processes. Specifically, it mandates that individuals filing electronically must adhere to a prescribed format and include the same information required for paper returns. Additionally, the bill outlines that starting October 1, 2026, certain businesses, such as those leasing personal property or possessing assets of $10,000 or more, may be required to file their tax returns electronically.

Furthermore, the bill includes provisions for the tax assessor and tax collector to grant temporary exemptions from electronic filing requirements for good cause and mandates that they provide training and assistance to taxpayers regarding the new electronic filing procedures. The act is set to take effect on October 1, 2026, marking a significant shift towards modernizing the tax filing process in Tuscaloosa County.