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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 equipment, and more

BUSINESS PERSONAL PROPERTY APPEALS

Please click on the link here to file an online appeal with the Business Personal Property Department or you may email the department here .

Business Personal Return Form

Please complete and mail to the Montgomery County Appraisal Department-BPP Division, P. O Box 1667, Montgomery, AL 36104 or email your return to personalproperty@mc-ala.org by clicking this link personalproperty@mc-ala.org.

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