Assessing Business Personal Property

Business personal property is also subject to ad valorem tax. Furniture, fixtures and equipment used in a business must be listed and assessed in the Revenue Commissioner's Office after October 1, but no later than December 31 each year. Failure to make assessments by the 3rd Monday in January will result in a 10% penalty and fees added to the tax bill. Shares of stock are reported to the Share Tax Division of the Alabama Department of Revenue in Montgomery and the Personal Property Appraiser is informed of the values. All other personal property is appraised by the Personal Property Appraiser for taxes, based on the cost new and allowance for depreciation due to age. Beginning January 1, when taxes become delinquent, the Revenue Commissioner must proceed to collect the business personal property taxes due or sell the property to satisfy the lien. Business personal property sold for taxes cannot be redeemed.

Effective October 1, 2016, Alabama Department of Revenue implemented an Online Personal Property Assessment Link, (OPPAL).  OPPAL is an online filing system for business personal property tax returns.

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