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, with changes effective from October 1, 2024, and applicable to assessment years commencing on or after that date. The bill requires tax collectors to notify taxpayers of the due and delinquent dates for property taxes and specifies that delinquent taxes will accrue interest at a rate of one and one-half percent per month or fraction thereof until paid.

The bill introduces a mandatory provision for tax collectors to waive the interest on a taxpayer's delinquent property taxes under specific conditions. The waiver is mandatory if the tax collector and the assessor jointly determine that the delinquency is due to an error by the tax assessor or tax collector and not because of any action or inaction by the taxpayer. Additionally, the waiver must be approved by the legislative body of the municipality or, in the case of a town meeting legislative body, by the board of selectmen. The bill also changes the language from "may" to "shall" regarding the tax collector's authority to waive interest and requires tax collectors to notify the taxing authority of all approved waivers. The deletion of the word "granted" and its replacement with "approved" reflects this change in authority from discretionary to mandatory under specified conditions.

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