Connecticut 2010 Regular Session

Connecticut House Bill HB05269

Introduced
2/18/10  
Refer
2/18/10  
Report Pass
3/22/10  
Refer
4/1/10  

Caption

An Act Concerning Interest On Delinquent Property Taxes.

Impact

If enacted, HB 05269 will directly impact state tax laws by redefining how interest on unpaid taxes is calculated and applied. With the proposed changes, municipalities will likely experience a shift in their revenue collection dynamics as the financial implications for taxpayers become more manageable. The bill aims to balance the need for municipalities to effectively collect taxes while providing relief to taxpayers facing economic difficulties. It could lead to an increase in compliance as property owners may be more inclined to settle their debts with lower interest rates.

Summary

House Bill 05269 aims to amend existing provisions concerning interest on delinquent property taxes within Connecticut. The bill proposes to change the interest rate on delinquent property taxes from 18% per annum to 12%, marking a significant reduction intended to ease the financial burden on property owners who may fall behind on their tax payments. The legislation also introduces a minimum interest charge of $2 and lays out conditions under which municipalities can waive interest accrued due to errors made by tax assessors or collectors. This approach seeks to provide more flexibility and fairness in the taxation process, particularly for those who may face undue hardship due to circumstances beyond their control.

Sentiment

The sentiment surrounding HB 05269 appears generally supportive, particularly among advocates for tax reform and property rights. Supporters view the bill as a necessary adjustment to help taxpayers cope with financial pressures, especially in economically challenging times. There is an understanding that high-interest rates can lead to a cycle of debt for property owners. However, some concerns have been raised regarding the potential impact on municipal budgets, as lower interest rates may lead to decreased revenues, making it essential for local governments to adjust their financial strategies accordingly.

Contention

Despite the overall positive reception, there are notable points of contention regarding the possible effects on local government funding. Critics argue that reducing the interest rate on delinquent taxes may compromise the financial stability of municipalities that rely on this revenue stream. As local governments navigate budgetary constraints, any changes to anticipated income from property taxes can prompt discussions about service cuts or increased reliance on other revenue sources. Furthermore, the bill introduces the potential for too much leniency in waiving interest, which some stakeholders fear may be misused, ultimately undermining the accountability of taxpayers.

Companion Bills

No companion bills found.

Similar Bills

CA AB1025

County government: contract legal counsel: elected treasurer-tax collector.

CA SB812

Property taxation: tax-defaulted property sales: minimum price.

CA AB2353

Property taxation: welfare exemption: delinquent payments: interest and penalties.

CT SB00965

An Act Concerning Changes To Municipal Revenue Collection Statutes.

LA SB242

Provides relative to interest and penalties applicable to local sales and use tax. (8/1/22) (EN SEE FISC NOTE LF RV See Note)

CT HB06571

An Act Concerning The Municipal Tax Collection Statutes.

CA AB2746

Taxation: tax-defaulted property sales.

TX SB850

Relating to the payment of certain ad valorem tax refunds.