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View All Personal Property FAQs

I already paid taxes on my business equipment when I purchased the items. Why am I being taxed again?

When you purchased the equipment, you paid sales tax. The Tangible Personal Property Tax is an “ownership” tax that is solely based upon the value of the property subject to taxation.

When you purchased the equipment, you paid sales tax. The Tangible Personal Property Tax is an “ownership” tax that is solely based upon the value of the property subject to taxation.
Related FAQs in Personal Property
If you fail to file a listing of your Business Personal Property, a field review will be conducted in accordance with the provisions of Title 40 of the Code of Alabama 1975. During this field review, a listing will be made of your business personal property and this property will be assessed to you.
The Code of Alabama 1975, Sections 40-3-20, 40-3-24, and 40-3-25 detail the appeals process. If you believe your property value is incorrect, you may file a written protest to the County Board of Equalization (BOE). Property owners are given 30 days to file an appeal after receiving written notice of valuation.
If you fail to file a listing of your Personal Property, the assessing official’s office in the county where the property is located will make an assessment of the property using the best available information. In addition to tax owed, applicable penalties will be assessed. This procedure is in accordance with Section 40-7-22, Code of Alabama 1975.