Business 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 all furniture, fixtures & equipment used in the operation of all businesses, corporations and partnerships.

Each year a "Business Personal Property Return" is mailed to all businesses in the County.  This return must be filed with the Montgomery County Appraisal Department between October 1 and December 31 of each calendar year.  The Revenue Commissioner has the authority to allow reporting through the 3rd Monday in January.  After the 3rd Monday in January the return is delinquent and a 10% penalty will be added to the assessed value of your business personal account.  There are no provisions for extensions.

Each year in September a Business Personal Property Return is mailed to the business owner, you have until December 31st to complete and return it to:

The Montgomery County Appraisal Department
131 S. Perry Street
Montgomery, AL  36104

If you have any questions regarding business personal property call:
(334) 832-2538