NOTICE In Lieu of Taxes Annual Report for Redevelopment Authorities

Tuesday, October 6, 2026

In accordance with Act 2025-323, each Redevelopment Authority is required to file an annual report with the Alabama Department of Revenue (ALDOR). The annual report shall include the following:

1. The total amount of payments in lieu of taxes received by the authority.
2. The total amount of proceeds of any tax, fee, charge, or payment in lieu of tax received and used by the authority, or that an authority caused any cooperative district of which it is a member to receive and use to pay the costs of any project or for any other purpose for which the authority may use its own funds.

The annual report for the period of October 1, 2025, through September 30, 2026, shall be due to ALDOR no later than December 1, 2026. The annual report shall be emailed to localtaxunit@revenue.alabama.gov.

Please see Department Rule 810-6-3-.49 for more information.

Contact the Sales and Use Tax Division if you have questions.

Contact
Sales and Use Tax Division
Sales Tax Administration Section
PO BOX 327710
MONTGOMERY AL 36132-7710
334-242-1490

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