General Assembly Proposed Bill No. 682 January Session, 2011 LCO No. 1212 Referred to Committee on Planning and Development Introduced by: SEN. KELLY, 21st Dist. General Assembly Proposed Bill No. 682 January Session, 2011 LCO No. 1212 Referred to Committee on Planning and Development Introduced by: SEN. KELLY, 21st Dist. AN ACT CONCERNING DEFERRED COLLECTION OF PROPERTY TAXES FOR SENIORS. Be it enacted by the Senate and House of Representatives in General Assembly convened: That section 12-174 of the general statutes be amended to allow the tax collector to defer collection of the tax laid upon real estate for any person who (1) owns such real estate, (2) is seventy years of age or older, (3) has resided in the municipality for at least ten years, (4) has income and assets not in excess of certain amounts, and (5) has not paid property taxes in at least two years prior to such deferral, provided such collector files a lien against such real estate in the amount of tax due for such real estate and such lien shall not be subject to foreclosure. Statement of Purpose: To allow seniors who own their homes but fall behind for two or more years in paying property taxes to remain in their homes in exchange for a lien on the property granted to the town.