House Bill No. 5171, Public Act No. 24-90, is an act concerning the waiver of interest on certain delinquent property tax payments. The bill amends Section 12-145 of the general statutes, effective October 1, 2024, and applicable to assessment years commencing on or after October 1, 2024. The amendment requires tax collectors to give notice of tax due dates and delinquency dates, and it states that delinquent taxes will accrue interest at a rate of one and one-half percent per month or fraction thereof from the due date until payment is made.

The significant change introduced by this bill is the modification of the tax collector's authority to waive interest on delinquent property taxes. Previously, tax collectors may have had the discretion to waive interest, but under the new language, they are now required to do so under certain conditions. The waiver is mandatory if the tax collector and assessor jointly determine that the delinquency is due to an error on the part of the tax assessor or tax collector and not because of the taxpayer's actions or failure to act. Additionally, such a waiver must be approved by the municipality's legislative body or, in the case of a town meeting legislative body, by the board of selectmen. The tax collector is also required to notify the taxing authority of all approved waivers.

Statutes affected:
Raised Bill: 12-145
PD Joint Favorable: 12-145
File No. 4: 12-145
File No. 647: 12-145
Public Act No. 24-90: 12-145