| 14 | | - | Section 1. (NEW) (Effective July 1, 2021) Notwithstanding any |
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| 15 | | - | provision of chapter 105 or 204 of the general statutes or any special act, |
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| 16 | | - | charter, home rule ordinance, local ordinance or other local law, for the |
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| 17 | | - | fiscal years ending June 30, 2022, and June 30, 2023, any municipality or |
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| 18 | | - | district, as defined in section 7-324 of the general statutes, may provide, |
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| 19 | | - | upon approval by it legislative body or board of directors, as applicable, |
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| 20 | | - | a program in which taxpayers, businesses, nonprofits and residents may |
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| 21 | | - | defer payment for ninety days on any (1) tax on real property, personal |
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| 22 | | - | property or motor vehicle, or (2) municipal water, sewer or electric rate, |
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| 23 | | - | charge or assessment, from the time that such tax, rate, charge or |
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| 24 | | - | assessment becomes due and payable. |
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| 25 | | - | Sec. 2. (NEW) (Effective July 1, 2021) (a) (1) Except as provided in |
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| 26 | | - | subsection (b) of this section and notwithstanding any provision of |
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| 27 | | - | chapter 105 or 204 of the general statutes or any special act, charter, |
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| 28 | | - | home rule ordinance, local ordinance or other local law, for the fiscal |
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| 29 | | - | years ending June 30, 2022, and June 30, 2023, any municipality or |
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| 30 | | - | district, as defined in section 7-324 of the general statutes, may provide, |
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| 31 | | - | upon approval by its legislative body or board of directors, as Substitute House Bill No. 6643 |
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| 19 | + | Section 1. (NEW) (Effective October 1, 2021, and applicable to assessment 1 |
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| 20 | + | years commencing on or after October 1, 2021) Notwithstanding any 2 |
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| 21 | + | provision of chapter 105 or 204 of the general statutes or any special act, 3 |
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| 22 | + | charter, home rule ordinance, local ordinance or other local law, any 4 |
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| 23 | + | municipality or district, as defined in section 7-324 of the general 5 |
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| 24 | + | statutes, may provide, upon approval by it legislative body or board of 6 |
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| 25 | + | directors, as applicable, and on an annual basis, a program in which 7 |
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| 26 | + | taxpayers, businesses, nonprofits and residents may defer payment for 8 |
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| 27 | + | ninety days on any (1) tax on real property, personal property or motor 9 |
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| 28 | + | vehicle, or (2) municipal water, sewer or electric rate, charge or 10 |
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| 29 | + | assessment, from the time that such tax, rate, charge or assessment 11 |
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| 30 | + | becomes due and payable. 12 |
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| 31 | + | Sec. 2. (NEW) (Effective October 1, 2021, and applicable to assessment 13 |
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| 32 | + | years commencing on or after October 1, 2021) (a) (1) Except as provided in 14 |
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| 33 | + | subsection (b) of this section and notwithstanding any provision of 15 |
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| 34 | + | chapter 105 or 204 of the general statutes or any special act, charter, 16 |
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| 35 | + | home rule ordinance, local ordinance or other local law, any 17 |
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| 36 | + | municipality or district, as defined in section 7-324 of the general 18 Substitute Bill No. 6643 |
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| 35 | | - | applicable, a program in which the delinquent portion of the principal |
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| 36 | | - | of any (A) tax on real property, personal property or motor vehicle, or |
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| 37 | | - | (B) municipal water, sewer or electric rate, charge or assessment, shall |
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| 38 | | - | be subject to interest at a rate of three per cent per annum for ninety days |
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| 39 | | - | from the time that such tax, rate, charge or assessment becomes due and |
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| 40 | | - | payable until such tax, rate, charge or assessment is paid. |
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| 41 | | - | (2) At the conclusion of the ninety days during which the delinquent |
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| 42 | | - | portion of any tax, rate, charge or assessment described in subsection (a) |
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| 43 | | - | of this section shall be subject to interest at a rate of three per cent per |
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| 44 | | - | annum, pursuant to said subsection, such delinquent portion, if any, |
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| 45 | | - | shall be subject to interest and penalties as otherwise provided by law. |
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| 46 | | - | (b) The provisions of subsection (a) of this section shall not apply in |
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| 47 | | - | the case of any tax, rate, charge or assessment described in said |
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| 48 | | - | subsection that is subject to interest and penalties at less than three per |
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| 49 | | - | cent per annum. |
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| 50 | | - | Sec. 3. Section 12-144c of the general statutes is repealed and the |
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| 51 | | - | following is substituted in lieu thereof (Effective July 1, 2021): |
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| 52 | | - | Any municipality may waive any property tax due in an amount less |
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| 53 | | - | than [twenty-five] one hundred dollars by action of its legislative body. |
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| 39 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2021HB-06643- |
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| 40 | + | R01-HB.docx } |
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| 41 | + | 2 of 3 |
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| 42 | + | |
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| 43 | + | statutes, may provide, upon approval by it legislative body or board of 19 |
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| 44 | + | directors, as applicable, and on an annual basis, a program in which the 20 |
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| 45 | + | delinquent portion of the principal of any (A) tax on real property, 21 |
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| 46 | + | personal property or motor vehicle, or (B) municipal water, sewer or 22 |
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| 47 | + | electric rate, charge or assessment, shall be subject to interest at a rate of 23 |
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| 48 | + | three per cent per annum for ninety days from the time that such tax, 24 |
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| 49 | + | rate, charge or assessment becomes due and payable until such tax, rate, 25 |
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| 50 | + | charge or assessment is paid. 26 |
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| 51 | + | (2) At the conclusion of the ninety days during which the delinquent 27 |
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| 52 | + | portion of any tax, rate, charge or assessment described in subsection (a) 28 |
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| 53 | + | of this section shall be subject to interest at a rate of three per cent per 29 |
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| 54 | + | annum, pursuant to said subsection, such delinquent portion, if any, 30 |
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| 55 | + | shall be subject to interest and penalties as otherwise provided by law. 31 |
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| 56 | + | (b) The provisions of subsection (a) of this section shall not apply in 32 |
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| 57 | + | the case of any tax, rate, charge or assessment described in said 33 |
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| 58 | + | subsection that is subject to interest and penalties at less than three per 34 |
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| 59 | + | cent per annum. 35 |
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| 60 | + | Sec. 3. Section 12-144c of the general statutes is repealed and the 36 |
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| 61 | + | following is substituted in lieu thereof (Effective October 1, 2021, and 37 |
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| 62 | + | applicable to assessment years commencing on or after October 1, 2021): 38 |
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| 63 | + | Any municipality may waive any property tax due in an amount less 39 |
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| 64 | + | than [twenty-five] one hundred dollars by action of its legislative body. 40 |
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| 65 | + | This act shall take effect as follows and shall amend the following |
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| 66 | + | sections: |
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| 67 | + | |
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| 68 | + | Section 1 October 1, 2021, and |
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| 69 | + | applicable to assessment |
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| 70 | + | years commencing on or |
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| 71 | + | after October 1, 2021 |
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| 72 | + | New section |
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| 73 | + | Sec. 2 October 1, 2021, and |
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| 74 | + | applicable to assessment |
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| 75 | + | years commencing on or |
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| 76 | + | after October 1, 2021 |
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| 77 | + | New section Substitute Bill No. 6643 |
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| 78 | + | |
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| 79 | + | |
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| 80 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2021HB-06643- |
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| 81 | + | R01-HB.docx } |
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| 82 | + | 3 of 3 |
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| 83 | + | |
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| 84 | + | Sec. 3 October 1, 2021, and |
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| 85 | + | applicable to assessment |
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| 86 | + | years commencing on or |
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| 87 | + | after October 1, 2021 |
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| 88 | + | 12-144c |
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| 89 | + | |
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| 90 | + | PD Joint Favorable Subst. |
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