General Assembly Committee Bill No. 523
January Session, 2015 LCO No. 4732
*04732SB00523VA_*
Referred to Committee on VETERANS' AFFAIRS
Introduced by:
(VA)
General Assembly
Committee Bill No. 523
January Session, 2015
LCO No. 4732
*04732SB00523VA_*
Referred to Committee on VETERANS' AFFAIRS
Introduced by:
(VA)
AN ACT WAIVING INTEREST ON DELINQUENT PROPERTY TAXES FOR CERTAIN MEMBERS OF THE ARMED FORCES.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Section 12-146e of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2015, and applicable to assessment years commencing on and after October 1, 2015):
Notwithstanding the provisions of section 12-146, a municipality [may, upon approval by its legislative body or, in any town in which the legislative body is a town meeting, by the board of selectmen of such municipality, elect to] shall not charge or collect interest [for a period of one year] on any property tax or any installment or part thereof that is payable by any resident of the state who (1) is a member of the armed forces of the United States or of any state or of any reserve component thereof, (2) has been called to active service in the armed forces of the United States, and (3) (A) is serving outside the state on the final day that payment of such property tax or installment or part thereof is due, or (B) has been residing in the state for less than one year since returning from serving outside the state. Any interest waived pursuant to this section shall be reinstated if a member of the armed forces fails to pay the amount of any such delinquent property taxes after residing in the state for at least one year after returning from serving outside the state.
Sec. 2. Sections 12-146c and 12-146d of the general statutes are repealed. (Effective October 1, 2015)
This act shall take effect as follows and shall amend the following sections:
Section 1 October 1, 2015, and applicable to assessment years commencing on and after October 1, 2015 12-146e
Sec. 2 October 1, 2015 Repealer section
This act shall take effect as follows and shall amend the following sections:
Section 1
October 1, 2015, and applicable to assessment years commencing on and after October 1, 2015
12-146e
Sec. 2
October 1, 2015
Repealer section
Statement of Purpose:
To exempt active duty military personnel from interest on delinquent property taxes while such person is serving out of state and for one year thereafter.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]
Co-Sponsors: SEN. KELLY, 21st Dist.; REP. NICASTRO, 79th Dist. REP. ADINOLFI, 103rd Dist.
Co-Sponsors:
SEN. KELLY, 21st Dist.; REP. NICASTRO, 79th Dist.
REP. ADINOLFI, 103rd Dist.
S.B. 523