Business Personal Property 

BUSINESS PERSONAL PROPERTY 

  In accordance with Alabama law it is the duty and responsibility of the Revenue Commissioner's office to appraise all business personal property, based on the original cost with allowances for depreciation due to age.  To determine the value of business personal property, we use the guidelines set forth in the Alabama Personal Property Appraisal Manual issued by the Department of Revenue Ad Valorem Tax Division.  Utilization of standardized methods ensures uniformity among all business personal property appraisals across the State. 

Some factors which affect a property's market value are the business type, type of equipment, acquisition year and date. 

In Alabama, business personal property is categorized as Class II property with an assessment level of twenty (20%) percent of market value.

Some examples of business personal property are:

  • add-on equipment to motor vehicles;
  • air conditioning-window units;
  • appliances in apartments and/or rental property;
  • auto-call and telephone systems;
  • bank vault doors;
  • booths for welding;
  • bowling alley lanes;
  • bucket elevators;
  • car wash equipment;
  • control booths;
  • conveyor systems;
  • coolers-free standing;
  • cranes;
  • dock levelers, bumpers and weather seals;
  • drapes;
  • exit alarms;
  • fire alarm systems;
  • floors-raised floors-computer rooms;
  • grain bins;
  • telephones;
  • racks and shelving;
  • safe deposit boxes;
  • scales;
  • signs;
  • tanks;
  • towers;
  • well pumps, casing, motor eq
  • uipment, and more

Business Personal Return Form

Please complete and mail to the Montgomery County Appraisal Department-BPP Division, 131 S. Perry St., Montgomery, AL  36104

Business Personal Property Return (ADV-40)

Business Personal Property Short Form (ADV-40S)