ADV-40
2/22
County: _______________________________________________
Mailing Address: ________________________________________
________________________________________
County Phone Number: __________________________________
_______________
Tax Year
Business Personal Property Return
File this tax return between October 1 and December 31 with the above county tax office
Ownerʼs Name: ___________________________________________
Mailing Address: __________________________________________
__________________________________________
Ownerʼs Phone: __________________________________________
Ownerʼs Email: __________________________________________
Doing Business As: ________________________________________
Physical Address: _________________________________________
_________________________________________
Landownerʼs Name: _______________________________________
Business Type: ___________________________________________
Date Established: _________________________________________
(Make necessary corrections above.)
Is this a new business?
Did you close your business or sell your property prior to October 1 of the current year?
If sold, provide name and address of new owner: _________________________________________________________
_________________________________________________________________________________________________
This form may be filed online at
www.oppal.alabama.gov
OPPAL Account Number:
________________________
Online Access Code for this tax year
(codes change annually)
________________________
For office use only
Parcel No. ______________________
PPIN __________________________
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
(where property is
located)
(for business property)
(for business property)
(if applicable)
YesNo
Yes, Date:_________ No
  Single Proprietor   Partnership   Alabama Corporation   Out of State Corporation   LLP   LLC
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:
________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
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.
(for assistance with OPPAL filing, call 855-277-3232)
** 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.
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.
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 No If Yes, complete Part B. If additional space is needed, a separate list may be attached.
ITEM
SUPPLIES (such as office supplies, spare parts, consumable items, etc.)
DATE ACQUIRED
MM/DD/YY
COST
MODEL
YEAR
MAKE MODEL
TAG
NUMBER
COMPLETE VEHICLE ID NUMBER
(VIN)
VEHICLE
DESCRIPTION
DATE ACQUIRED
MM/DD/YY
PURCHASE
PRICE
PART C
Aircraft
(Airplanes, Airships and Hot Air Balloons)
ITEM
Computers
Equipment/Machinery
Furniture/Fixtures
Other __________________
COST AS OF OCTOBER 1 ANTICIPATED TOTAL COST
ANTICIPATED IN SERVICE
DATE – MM/DD/YY
PART D
Construction in Progress
PART E
Leased or Rented Personal Property
NAME OF LESSOR ADDRESS OF LESSOR
ANNUAL
RENT
TERM OF
LEASE
DATE OF LEASE
MM/DD/YY
TYPE OF EQUIPMENT QTY.
PART F
Other Personal Property Located on Your Premises
NAME OF OWNER TYPE OF PROPERTY
AREA
OCCUPIED (SF)
ADDRESS
Do you have construction in progress or holding account? Yes No If Yes, complete Part D.
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.
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 No If Yes, complete Part F. If additional space is needed, a separate list may be attached.
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 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?
Yes No If Yes, complete Part B-1.
If additional space is needed, a separate list may be attached.
MODEL
YEAR
MAKE MODEL
TAG
NUMBER
SERIAL NUMBER/VIN
TRAILER/VEHICLE
DESCRIPTION
DATE ACQUIRED
MM/DD/YYYY
LENGTH OF
TRAILER