Substitute House Bill No. 5498 proposes significant revisions to Connecticut's municipal tax collection laws, set to take effect on October 1, 2026. Key changes include the requirement for towns to establish necessary taxes by June 15th and the expansion of authority to abate taxes to include not only selectmen and mayors but also borough wardens and community committees. The bill mandates tax collectors to provide detailed statements about state aid and potential grant reductions due to local spending increases. Additionally, it establishes a committee for the training and certification of tax collection personnel, ensuring that all members maintain their qualifications and that any member who loses certification is replaced.

The bill also introduces amendments to the management of tax liens, requiring tax collectors to continue existing liens and notify property owners of their intent to file a lien at least fifteen days in advance. It clarifies that tax liens recorded for over fifteen years without foreclosure will be invalid, and allows for indefinite adjournments of tax lien sales. Other notable changes include the removal of the Office of Policy and Management's approval for certain property tax abatements, adjustments to the criteria for timely tax payments, and the prioritization of expenses incurred from delinquency over interest and principal in partial payments. Overall, these revisions aim to enhance the efficiency and accountability of municipal tax collection processes while potentially impacting municipal revenues and administrative costs.

Statutes affected:
Raised Bill: 12-123, 12-124, 12-130a, 12-146, 12-159b, 12-175, 12-177, 52-483
PD Joint Favorable Substitute: 12-123, 12-124, 12-130a, 12-146, 12-159b, 12-175, 12-177, 52-483
File No. 335: 12-123, 12-124, 12-130a, 12-146, 12-159b, 12-175, 12-177, 52-483