General Assembly Raised Bill No. 5396, introduced in the February Session of 2024, proposes amendments to Section 12-145 of the general statutes, effective October 1, 2024, and applicable to assessment years commencing on or after that date. The bill mandates that tax collectors provide notice of tax due dates and places for payment at least five days before taxes are due and again before they become delinquent. The notice must be advertised in a local newspaper or, if none is available, in a state newspaper with general circulation in the municipality, as well as on a signpost, bulletin board, or the municipality's website. The notice must include the dates when the tax is due and when it becomes delinquent, and it must state that delinquent taxes will accrue interest at a rate of one and one-half percent per month or fraction thereof until paid.

The bill also introduces a provision allowing tax collectors, in conjunction with assessors, to waive interest on delinquent property taxes if the delinquency is due to an error by the tax collector or assessor and not because of any action or inaction by the taxpayer. If the tax collector decides not to waive the interest, the total interest charged to the taxpayer cannot exceed twelve percent of the principal amount of the property tax. Tax collectors are required to notify the taxing authority of the municipality about any waivers granted. The bill has received favorable recommendations from both the Planning and Development Committee and the Appropriations Committee.

Statutes affected:
Raised Bill: 12-145
PD Joint Favorable: 12-145
File No. 449: 12-145
APP Joint Favorable: 12-145