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General Assembly Substitute Bill No. 6643
January Session, 2021
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) 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
taxpayers, businesses, nonprofits and residents may defer payment for 8
ninety days on any (1) tax on real property, personal property or motor 9
vehicle, or (2) municipal water, sewer or electric rate, charge or 10
assessment, from the time that such tax, rate, charge or assessment 11
becomes due and payable. 12
Sec. 2. (NEW) (Effective October 1, 2021, and applicable to assessment 13
years commencing on or after October 1, 2021) (a) (1) Except as provided in 14
subsection (b) of this section and notwithstanding any provision of 15
chapter 105 or 204 of the general statutes or any special act, charter, 16
home rule ordinance, local ordinance or other local law, any 17
municipality or district, as defined in section 7-324 of the general 18 Substitute Bill No. 6643
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statutes, may provide, upon approval by it legislative body or board of 19
directors, as applicable, and on an annual basis, a program in which the 20
delinquent portion of the principal of any (A) tax on real property, 21
personal property or motor vehicle, or (B) municipal water, sewer or 22
electric rate, charge or assessment, shall be subject to interest at a rate of 23
three per cent per annum for ninety days from the time that such tax, 24
rate, charge or assessment becomes due and payable until such tax, rate, 25
charge or assessment is paid. 26
(2) At the conclusion of the ninety days during which the delinquent 27
portion of any tax, rate, charge or assessment described in subsection (a) 28
of this section shall be subject to interest at a rate of three per cent per 29
annum, pursuant to said subsection, such delinquent portion, if any, 30
shall be subject to interest and penalties as otherwise provided by law. 31
(b) The provisions of subsection (a) of this section shall not apply in 32
the case of any tax, rate, charge or assessment described in said 33
subsection that is subject to interest and penalties at less than three per 34
cent per annum. 35
Sec. 3. Section 12-144c of the general statutes is repealed and the 36
following is substituted in lieu thereof (Effective October 1, 2021, and 37
applicable to assessment years commencing on or after October 1, 2021): 38
Any municipality may waive any property tax due in an amount less 39
than [twenty-five] one hundred dollars by action of its legislative body. 40
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 Substitute Bill No. 6643
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Sec. 3 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
12-144c
PD Joint Favorable Subst.