Substitute House Bill No. 6643
Public Act No. 21-73
AN ACT CONCERNING MUNICIPAL TAXATION ASSISTANCE
PROGRAMS AND THE MUNICIPAL PROPERTY TAX WAIVER.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (NEW) (Effective July 1, 2021) Notwithstanding any
provision of chapter 105 or 204 of the general statutes or any special act,
charter, home rule ordinance, local ordinance or other local law, for the
fiscal years ending June 30, 2022, and June 30, 2023, any municipality or
district, as defined in section 7-324 of the general statutes, may provide,
upon approval by it legislative body or board of directors, as applicable,
a program in which taxpayers, businesses, nonprofits and residents may
defer payment for ninety days on any (1) tax on real property, personal
property or motor vehicle, or (2) municipal water, sewer or electric rate,
charge or assessment, from the time that such tax, rate, charge or
assessment becomes due and payable.
Sec. 2. (NEW) (Effective July 1, 2021) (a) (1) Except as provided in
subsection (b) of this section and notwithstanding any provision of
chapter 105 or 204 of the general statutes or any special act, charter,
home rule ordinance, local ordinance or other local law, for the fiscal
years ending June 30, 2022, and June 30, 2023, any municipality or
district, as defined in section 7-324 of the general statutes, may provide,
upon approval by its legislative body or board of directors, as Substitute House Bill No. 6643
Public Act No. 21-73 2 of 2
applicable, a program in which the delinquent portion of the principal
of any (A) tax on real property, personal property or motor vehicle, or
(B) municipal water, sewer or electric rate, charge or assessment, shall
be subject to interest at a rate of three per cent per annum for ninety days
from the time that such tax, rate, charge or assessment becomes due and
payable until such tax, rate, charge or assessment is paid.
(2) At the conclusion of the ninety days during which the delinquent
portion of any tax, rate, charge or assessment described in subsection (a)
of this section shall be subject to interest at a rate of three per cent per
annum, pursuant to said subsection, such delinquent portion, if any,
shall be subject to interest and penalties as otherwise provided by law.
(b) The provisions of subsection (a) of this section shall not apply in
the case of any tax, rate, charge or assessment described in said
subsection that is subject to interest and penalties at less than three per
cent per annum.
Sec. 3. Section 12-144c of the general statutes is repealed and the
following is substituted in lieu thereof (Effective July 1, 2021):
Any municipality may waive any property tax due in an amount less
than [twenty-five] one hundred dollars by action of its legislative body.