Dallas County, business personal property tax returns filed in the offices of the tax assessor and tax collector

This bill authorizes the Dallas County Tax Assessor and Tax Collector to accept electronic filings for business personal property tax returns, provided the county commission approves the specific procedures. It allows the county to require electronic submission for businesses leasing property, those with assets of $10,000 or more, and returns prepared by third-party tax professionals, while also permitting exemptions for good cause. The legislation mandates that electronic returns contain the same information as paper forms and requires the county to offer training and assistance to help taxpayers adapt to the new system.