Lee County, electronic filing of business property tax returns provided for

SB 301 allows the Lee County Revenue Commissioner to establish procedures for the electronic filing of business personal property tax returns. Starting October 1, 2025, the Commissioner may require electronic filing for businesses engaged in leasing personal property, those with $10,000 or more in personal property assets, or those using a third-party tax preparer. The Commissioner must provide training and assistance to taxpayers for these new procedures and can grant exemptions for good cause. This bill directly affects businesses in Lee County that own personal property subject to taxation.