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Business Personal Property Department

Departments

Contact Information

Tax Assessor:
Leigh Ann Fair

Mailing Address:
714 Greensboro Avenue, Room 108
Tuscaloosa, AL 35401

Phone: (205) 464-8240

Email:
personalproperty@tuscco.com

Office Location

Main Office:
Tuscaloosa County Courthouse
714 Greensboro Avenue, Room 108
Tuscaloosa, AL 35401

Hours: 8:30 am to 5:00 pm, Monday through Friday

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What is Business Personal Property?

Personal Property is property not permanently affixed to or part of the real estate. Any equipment used to operate a business is personal property.

How are equipment taxes arrived?

The market value is calculated by using the cost of the equipment, the type of equipment and the year the equipment was purchased. Each tax year we are given composite factors from The State Department of Revenue. Here is how the calculations are done:

Cost X Composite = Market Value

Market Value X 20% = Assessed Value

Assessed Value X the Millage Rate = Taxes

Millage Chart

When is the rendition form due to be reported?

Business Personal Property forms are mailed for the business to receive by October 1st of each tax year and are to be returned to our office by December 31st.

Do I have to fill out a rendition form every year?

Yes, failure to fill out the form will result in a 10% penalty and a $5.00 fee.

If I have equipment just sitting around that I am not using am I taxed on that equipment?

Yes, if equipment is in working order and could be used by the business if the owner chose to use it, the equipment is classified as idle equipment. Idle equipment is taxable.

What is add on equipment?

Add on equipment is equipment that has been added to a vehicle whether by owner or manufacturer.

If I have equipment that I use personally and for my business do I need to report it?

Yes, if it is used for your business as well as personal it should be reported.

If equipment was given to me and I don’t know the cost of it, should I report it?

Yes, if equipment was given to you and it is being used in the business it has value.

What do you consider to be supplies?

Supplies are anything that is used to operate the business that is not for sale. This cost should not be included in the equipment cost. (consumable items, office supplies, spare parts, etc.)

Is inventory taxable?

No, inventory is not taxable.

NOTE:  First-time filers must file a paper return.

To download a copy of the Alabama Business Personal Property form, click here.

To file your Business Personal Property Online with your access code:

Click here:  https://www.alproptax.com
Select Tuscaloosa County.
File a BPP return.

Link to Department o Revenue:  https://revenue.alabama.gov/property-tax