Alabama Tangible Personal Property Return

Tangible Personal Property Return
Layout 1
ADV-40
2/22

County: _______________________________________________
Mailing Address: ________________________________________
________________________________________

_______________
Tax Year

County Phone Number: __________________________________

Business Personal Property Return
File this tax return between October 1 and December 31 with the above county tax office
Title 40, Chapter 7, Code of Alabama 1975, requires that, each year every person report to the county taxing official, a complete list of all
tangible personal property owned by the taxpayer on October 1 of the tax year.
Instructions for completing this form can be found at www.revenue.alabama.gov/forms - search ADV-40

  Single Proprietor   Partnership   Alabama Corporation   Out of State Corporation   LLP   LLC
Ownerʼs Name: ___________________________________________
Mailing Address: __________________________________________

This form may be filed online at
www.oppal.alabama.gov

__________________________________________
Ownerʼs Phone: __________________________________________
Ownerʼs Email:

__________________________________________

Doing Business As: ________________________________________

OPPAL Account Number:
________________________
Online Access Code for this tax year
(codes change annually)

(for business property)

Physical Address: _________________________________________
(where property is
located)

_________________________________________

________________________
(for assistance with OPPAL filing, call 855-277-3232)

For office use only

Landownerʼs Name: _______________________________________
Parcel No. ______________________

(for business property)

Business Type: ___________________________________________
(if applicable)

Date Established: _________________________________________
(Make necessary corrections above.)
Is this a new business?

 Yes  No

PPIN

__________________________

Did you close your business or sell your property prior to October 1 of the current year?  Yes, Date:_________

 No

If sold, provide name and address of new owner: _________________________________________________________
_________________________________________________________________________________________________
Optional: If there is information regarding the personal property listed on this form (such as exemption status, or other communication
that the appraiser may use in assessing this property) please note it here:

________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
** Please attach a listing (disposal list) of property that is no longer owned by the business. The disposal list should include asset description, original
cost, acquisition date, and disposal date. Additionally, documentation related to the sale or closure of a business can be attached to this return.

Person to contact if additional information is required:
Name:__________________________________________________________Daytime Phone No.:(_____)__________
Email Address:___________________________________________________________________________________
NOTICE: All Business Personal Property Returns are subject to audit and appropriate penalties as found in Title
40, Chapter 7, Code of Alabama 1975.
I hereby affirm that, to the best of my knowledge and belief, this listing, including any accompanying statements, schedules,
and other information, is true and complete. All forms not completely filled out and signed will be returned.
Date _____________________________________ Signed ________________________________________________
Title ________________________________________________
State law requires that this form be signed by the taxpayer or official agent.

PART A
Itemized Statement of Personal Property
Do you conduct a business activity in the State of Alabama



Yes



No

If Yes, complete Part A. List Furniture, Fixtures, Computers,

Machinery and Equipment. If additional space is needed, a separate list may be attached.
DATE ACQUIRED
MM/DD/YY

ITEM

COST

SUPPLIES (such as office supplies, spare parts, consumable items, etc.)

PART B
Motor Vehicles with “Add-On” and special equipment
Do you have licensed motor vehicles having “add-on” or “specialized” equipment (i.e., dump bodies, box type bodies, cement drums, etc.) affixed
to them?

 Yes 

MODEL
YEAR

MAKE

No If Yes, complete Part B. If additional space is needed, a separate list may be attached.
MODEL

TAG
NUMBER

COMPLETE VEHICLE ID NUMBER
(VIN)

VEHICLE
DESCRIPTION

DATE ACQUIRED
MM/DD/YY

PURCHASE
PRICE

PART B-1
Truck Trailers, Tractor Trailers and Semi-Trailers for which the Owner Has Obtained a Permanent License Plate and
Vehicles Based in Alabama Registered in Another State
Do you have a truck trailer, tractor trailer, or semi-trailer for which you have purchased an Alabama permanent trailer license plate and/or a vehicle
based in Alabama but registered and tagged in another state?
If additional space is needed, a separate list may be attached.
MODEL
YEAR

MAKE

MODEL

TAG
NUMBER

 Yes 

No If Yes, complete Part B-1.
TRAILER/VEHICLE
DESCRIPTION

SERIAL NUMBER/VIN

DATE ACQUIRED
MM/DD/YYYY

LENGTH OF
TRAILER

PART C
Aircraft
(Airplanes, Airships and Hot Air Balloons)
Pursuant to §32-11-2, Code of Ala. 1975, all airplanes, airships, and other aircrafts will be valued and assessed by the Department of Revenue,
effective October 1, 2022. Any aircraft should be reported on the form ADV-ACR45, available on the department website at:
revenue.alabama.gov/forms.

PART D

Construction in Progress
Do you have construction in progress or holding account?
ITEM

 Yes 

COST AS OF OCTOBER 1

No If Yes, complete Part D.
ANTICIPATED TOTAL COST

ANTICIPATED IN SERVICE
DATE – MM/DD/YY

Computers
Equipment/Machinery
Furniture/Fixtures
Other __________________

PART E
Leased or Rented Personal Property
Do you lease or rent any items of personal property from someone such as machinery, equipment, computers, furniture, fixtures, aircraft, or motor
vehicles?

 Yes 

No If Yes, complete Part E. If additional space is needed, a separate list may be attached.

NAME OF LESSOR

TYPE OF EQUIPMENT

ADDRESS OF LESSOR

QTY. DATE OF LEASE
MM/DD/YY

TERM OF
LEASE

ANNUAL
RENT

PART F
Other Personal Property Located on Your Premises
Do you have personal property in your possession or located on your premises that is owned by someone else, excluding any leased or rented
equipment listed in Part E?

 Yes 

NAME OF OWNER

No If Yes, complete Part F. If additional space is needed, a separate list may be attached.
ADDRESS

AREA
OCCUPIED (SF)

TYPE OF PROPERTY