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General Assembly Raised Bill No. 6643
January Session, 2021
LCO No. 5479
Referred to Committee on PLANNING AND DEVELOPMENT
Introduced by:
(PD)
AN ACT CONCERNING MU NICIPAL TAXATION ASSISTANCE
PROGRAMS AND THE MUN ICIPAL PROPERTY TAX WAIVER.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (NEW) (Effective October 1, 2021, and applicable to assessment 1
years commencing on or after October 1, 2021) (a) Notwithstanding any 2
provision of chapter 105 or 204 of the general statutes or any special act, 3
charter, home rule ordinance, local ordinance or other local law, any 4
municipality or district, as defined in section 7-324 of the general 5
statutes, may provide, upon approval by it legislative body or board of 6
directors, as applicable, and on an annual basis, a program in which 7
eligible taxpayers, businesses, nonprofits and residents may defer 8
payment for ninety days on any (1) tax on real property, personal 9
property or motor vehicle, or (2) municipal water, sewer or electric rate, 10
charge or assessment, from the time that such tax, rate, charge or 11
assessment becomes due and payable. 12
(b) The legislative body of any municipality, or the board of directors 13
of any district, as applicable, that provides the program described in 14
subsection (a) of this section shall establish criteria for determining the 15
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eligibility of taxpayers, businesses, nonprofits and residents for such 16
program. 17
Sec. 2. (NEW) (Effective October 1, 2021, and applicable to assessment 18
years commencing on or after October 1, 2021) (a) (1) Except as provided in 19
subsection (b) of this section and notwithstanding any provision of 20
chapter 105 or 204 of the general statutes or any special act, charter, 21
home rule ordinance, local ordinance or other local law, any 22
municipality or district, as defined in section 7-324 of the general 23
statutes, may provide, upon approval by it legislative body or board of 24
directors, as applicable, and on an annual basis, a program in which the 25
delinquent portion of the principal of any (A) tax on real property, 26
personal property or motor vehicle, or (B) municipal water, sewer or 27
electric rate, charge or assessment, shall be subject to interest at a rate of 28
three per cent per annum for ninety days from the time that such tax, 29
rate, charge or assessment becomes due and payable until such tax, rate, 30
charge or assessment is paid. 31
(2) At the conclusion of the ninety days during which the delinquent 32
portion of any tax, rate, charge or assessment described in subsection (a) 33
of this section shall be subject to interest at a rate of three per cent per 34
annum, pursuant to said subsection, such delinquent portion, if any, 35
shall be subject to interest and penalties as otherwise provided by law. 36
(b) The provisions of subsection (a) of this section shall not apply in 37
the case of any tax, rate, charge or assessment described in said 38
subsection that is subject to interest and penalties at less than three per 39
cent per annum. 40
Sec. 3. Section 12-144c of the general statutes is repealed and the 41
following is substituted in lieu thereof (Effective October 1, 2021, and 42
applicable to assessment years commencing on or after October 1, 2021): 43
Any municipality may waive any property tax due in an amount less 44
than [twenty-five] one hundred dollars by action of its legislative body. 45
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This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
New section
Sec. 2 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
New section
Sec. 3 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
12-144c
Statement of Purpose:
To authorize municipalities to (1) offer programs for the deferment of
tax and certain other payments and for lower interest rates on such
payments, and (2) waive any property tax due in an amount less than
one hundred dollars.
[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.]