General Assembly Proposed Bill No. 80
January Session, 2011 LCO No. 282
Referred to Committee on Planning and Development
Introduced by:
SEN. WELCH, 31st Dist.
General Assembly
Proposed Bill No. 80
January Session, 2011
LCO No. 282
Referred to Committee on Planning and Development
Introduced by:
SEN. WELCH, 31st Dist.
AN ACT CONCERNING A DELINQUENT PROPERTY TAX AMNESTY PROGRAM.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
That the general statutes be amended to provide that a municipality, by a vote of its legislative body, may create a delinquent property tax amnesty program that would forgive interest and penalties on a delinquent tax when (1) such tax was due during the period commencing July 1, 2007, and ending July 1, 2010; (2) such tax was on a one or two-family residence or personal noncommercial property or automobile and the taxed property continues to be owned by the delinquent taxpayer; and (3) the entire amount of the delinquent tax, less penalties and interest, is paid not later than the date sixty days after the date the legislative body of a municipality votes to participate in such program, and to further provide that commercial and industrial properties and properties owned by anyone other than a natural person shall be ineligible for such amnesty program, and that properties in foreclosure shall be ineligible unless a natural person who owns the property will retain ownership of such property at the end of the foreclosure proceeding.
Statement of Purpose:
To authorize municipalities to waive interest and penalties due on certain delinquent property taxes.