Connecticut 2011 Regular Session

Connecticut House Bill HB06036

Introduced
1/25/11  
Introduced
1/25/11  
Refer
1/25/11  

Caption

An Act Concerning The Statute Of Limitations On Collection Of Property Taxes On Motor Vehicles.

Impact

The implementation of HB 06036 would significantly alter the landscape of property tax collection on motor vehicles, offering a more straightforward approach for taxpayers. By shortening the statute of limitations, taxpayers could have greater peace of mind knowing that they would not be pursued for historical tax liabilities beyond a reasonable period. This change proposes a fair measure for taxpayers, especially those who may have difficulty retrieving older records, as it aligns tax responsibility with the availability of pertinent financial documentation.

Summary

House Bill 06036 proposes a change to the statute of limitations for the collection of property taxes specifically related to motor vehicles. This bill seeks to reduce the current limitation from fifteen years to eight years. The rationale behind this adjustment aligns with the retention period of bank records, which are held for eight years. Therefore, it aims to ensure that individuals are not held liable for taxes on vehicles if the necessary bank records to verify any past payments are no longer available.

Contention

However, there may be concerns regarding the fiscal implications of this bill. Critics might argue that reducing the statute could hinder the municipality's capacity to retrieve owed taxes, potentially leading to loss of revenue that relies on longer periods of collection. While proponents emphasize taxpayer protections and fairness, opponents could raise questions about the financial stability of local governments if significant tax collections become unattainable due to the truncated time frame for claiming them.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05172

An Act Concerning The Assessment Of Motor Vehicles For Property Taxation.

CT HB05018

An Act Concerning The Property Tax Credit For Motor Vehicles.

CT HB05192

An Act Eliminating The Property Tax On Motor Vehicles.

CT SB00083

An Act Concerning The Higher Sales And Use Taxes Rate Applicable To Certain Motor Vehicles.

CT HB05042

An Act Concerning The Sales Price Threshold Of Motor Vehicles Subject To A Higher Sales And Use Taxes Rate.

CT HB05064

An Act Concerning The Sales Price Threshold Of Motor Vehicles Subject To A Higher Sales And Use Taxes Rate.

CT HB05490

An Act Concerning The Sales And Use Taxes On Ambulance-type Motor Vehicles And Ambulances.

CT SB00450

An Act Phasing In The Exemption Of Motor Vehicles From Property Tax And Increases In The Uniform Property Assessment Rate.

CT SB00030

An Act Concerning The Sales Price Threshold For Motor Vehicles Subject To A Higher Sales And Use Taxes Rate.

CT SB00501

An Act Concerning Motor Vehicle Assessments For Property Taxation, Innovation Banks, The Interest On Certain Tax Underpayments, The Assessment On Insurers, School Building Projects, The South Central Connecticut Regional Water Authority Charter And Certain State Historic Preservation Officer Procedures.

Similar Bills

No similar bills found.