General Assembly Raised Bill No. 7154 proposes significant revisions to municipal tax collection statutes, with certain provisions set to take effect on October 1, 2025. Key amendments include the introduction of new language that designates unpaid assessments or sewerage system charges as delinquent if not settled within thirty days of the due date, subjecting them to interest akin to delinquent property taxes. The bill also allows for the collection of these charges through agreements with water companies or municipal water departments. Additionally, it modifies the treatment of tangible personal property declarations to ensure confidentiality of commercial information while requiring disclosure to municipal officers upon request. The appeal process for tax assessments is clarified, allowing lessees of real property to seek recourse through the courts, and the bill streamlines tax refund processes by specifying that refunds for erroneously paid taxes will be reduced by any outstanding delinquencies.

Further amendments include the repeal and replacement of several sections of the general statutes, effective July 1, 2025, which aim to enhance the efficiency of tax collection. The bill raises the threshold for single payment tax dues from one dollar to five hundred dollars and increases the maximum excess payment amount that tax collectors can retain from five dollars to twenty dollars. It also mandates that tax collectors provide notice of tax due dates through local newspaper advertisements and municipal websites, while removing the previous requirement for local newspaper publication. The interest rate on delinquent taxes is modified from eighteen percent per annum to one and one-half percent per month, with a minimum charge of two dollars per installment. Overall, Raised Bill No. 7154 seeks to streamline tax collection processes, enhance clarity in existing laws, and ensure fair treatment of taxpayers while addressing municipal revenue needs.

Statutes affected:
Raised Bill: 12-126, 12-127, 12-128, 12-129, 12-144, 12-145, 12-146, 12-146a, 12-157, 12-159b, 12-166, 12-175, 12-177, 12-195d, 52-483