Revenue Business and Personal Property
Title 40, Code of Alabama, 1975 Chapter 7, requires all business personal property to be reported to the local taxing official in each county annually.
Business Personal Property is subject to ad valorem tax. Furniture, fixtures, equipment and leased business personal property must be assessed in the Revenue Commissioners office between October 1, and December 31 each year. After the 3rd Monday in January a 10% penalty and fees will be applied to the tax bill. There are no provisions for extensions. In order to insure correct reporting and equalization of all businesses the State Department of Revenue has ordered reviews of all business personal property. You may submit your Personal Property information online using the State's OPPAL system, a link is provided below.
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