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General Assembly Raised Bill No. 7154
January Session, 2025
LCO No. 5748
Referred to Committee on PLANNING AND DEVELOPMENT
Introduced by:
(PD)
AN ACT CONCERNING REVISIONS TO STATUTES RELATING TO
MUNICIPAL TAX COLLECTION.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subsection (a) of section 7-254 of the general statutes is 1
repealed and the following is substituted in lieu thereof (Effective October 2
1, 2025, and applicable to assessment years commencing on or after October 1, 3
2025): 4
(a) Any assessment of benefits or any installment thereof, not paid 5
within thirty days after the due date or such time as is fixed by the water 6
pollution control authority, shall be delinquent and shall be subject to 7
interest from such due date at the interest rate and in the manner 8
provided by the general statutes for delinquent property taxes. Each 9
addition of interest shall be collectible as a part of such assessment. 10
Sec. 2. Subsection (a) of section 7-258 of the general statutes is 11
repealed and the following is substituted in lieu thereof (Effective October 12
1, 2025, and applicable to assessment years commencing on or after October 1, 13
2025): 14
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(a) Any charge for connection with or for the use of a sewerage 15
system, not paid within thirty days of the due date or such time as is 16
fixed by the water pollution control authority, shall thereupon be 17
delinquent and shall bear interest from the due date at the rate and in 18
the manner provided by the general statutes for delinquent property 19
taxes. Each addition of interest shall be collectible as a part of such 20
connection or use charge. Any such unpaid connection or use charge 21
shall constitute a lien upon the real estate against which such charge was 22
levied from the date it became delinquent. Each such lien may be 23
continued, recorded and released in the manner provided by the general 24
statutes for continuing, recording and releasing property tax liens. Each 25
such lien shall take precedence over all other liens and encumbrances 26
except taxes and may be foreclosed in the same manner as a lien for 27
property taxes. The municipality may by ordinance designate the tax 28
collector or any other person as collector of sewerage system connection 29
and use charges and such collector of sewerage system connection and 30
use charges may collect such charges in accordance with the provisions 31
of the general statutes for the collection of property taxes. The 32
municipality may recover any such charges in a civil action against any 33
person liable therefor. For the purpose of establishing or revising such 34
connection or use charges and for the purpose of collecting such charges 35
any municipality may enter into agreements with any water company 36
or municipal water department furnishing water in such municipality 37
for the purchase from such water company or municipal water 38
department of information or services and such agreement may 39
designate such water company or municipal water department as a 40
billing or collecting agent of the collector of sewerage system connection 41
and use charges in the municipality. Any water company or municipal 42
water department may enter into and fulfill any such agreements and 43
may utilize for the collection of such charges any of the methods utilized 44
by it for the collection of its water charges. 45
Sec. 3. Subsection (c) of section 12-41 of the general statutes is 46
repealed and the following is substituted in lieu thereof (Effective July 1, 47
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2025): 48
(c) The annual declaration of the tangible personal property owned 49
by such person on the assessment date, shall include, but is not limited 50
to, the following property: Machinery used in mills and factories, cables, 51
wires, poles, underground mains, conduits, pipes and other fixtures of 52
water, gas, electric and heating companies, leasehold improvements 53
classified as other than real property and furniture and fixtures of stores, 54
offices, hotels, restaurants, taverns, halls, factories and manufacturers. 55
Tangible personal property does not include a sign placed on a property 56
indicating that the property is for sale or lease. On and after October 1, 57
2024, tangible personal property shall include nonpermanent 58
modifications and attachments to commercial motor vehicles. 59
Commercial or financial information in any declaration filed under this 60
section shall not be open for public inspection but [may] shall be 61
disclosed to municipal officers for tax collection purposes upon request. 62
Sec. 4. Subsection (b) of section 12-93a of the general statutes is 63
repealed and the following is substituted in lieu thereof (Effective July 1, 64
2025): 65
(b) Any person entitled to an exemption from property tax in 66
accordance with the provisions of subdivisions (19) to (26), inclusive, of 67
section 12-81 shall be entitled to claim such exemption with respect to 68
the assessment of a motor vehicle that is leased by such person. 69
Notwithstanding the provisions of this chapter, any person claiming the 70
exemption under this section for a leased motor vehicle shall be entitled 71
to a refund of tax paid with respect to such vehicle whether such tax was 72
paid by the lessee or by the lessor pursuant to the terms of the lease. 73
Such refund shall equal the amount of such person's exemption 74
multiplied by the applicable mill rate, less any tax delinquency or other 75
debt owed by such person, in accordance with the provisions of section 76
12-129, as amended by this act. Any such person claiming the exemption 77
for a leased vehicle under this subdivision for any assessment year shall, 78
not later than the thirty-first day of December next following the 79
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assessment year during which the tax for such leased vehicle has been 80
paid, file with the assessor or board of assessors, in the town in which 81
such motor vehicle tax has been paid, written application claiming such 82
exemption on a form approved for such purpose by such assessor or 83
board. Upon approving such person's exemption claim, the assessor 84
shall certify the amount of refund to which the applicant is entitled and 85
shall notify the tax collector of such amount. The tax collector shall refer 86
such certification to the board of selectmen in a town or to the 87
corresponding authority in any other municipality. Upon receipt of such 88
certification, the selectmen or such other authority shall draw an order 89
on the Treasurer in favor of such person for the amount of refund so 90
certified. Failure to file such application as prescribed in this subsection 91
with respect to any assessment year shall constitute a waiver of the right 92
to such exemption for such assessment year. 93
Sec. 5. Subdivision (1) of subsection (a) of section 12-117a of the 94
general statutes is repealed and the following is substituted in lieu 95
thereof (Effective July 1, 2025): 96
(a) (1) Any person, including any lessee of real property whose lease 97
has been recorded as provided in section 47-19 and who is bound under 98
the terms of such person's lease to pay real property taxes, claiming to 99
be aggrieved by the action of the board of tax review or the board of 100
assessment appeals, as the case may be, in any town or city may make 101
application, not later than two months after the date of the mailing of 102
notice of such action, in the nature of an appeal therefrom to the superior 103
court for the judicial district in which such town or city is situated, 104
which shall be accompanied by a citation to such town or city to appear 105
before such court. Such citation shall be signed by the same authority 106
and such appeal shall be returnable at the same time and served and 107
returned in the same manner as is required in case of a summons in a 108
civil action. The authority issuing the citation shall take from the 109
applicant a bond or recognizance to such town or city, with surety, to 110
prosecute the application to effect and to comply with and conform to 111
the orders and decrees of the court in the premises. Any such application 112
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shall be a preferred case, to be heard, unless good cause appears to the 113
contrary, at the first session, by the court or by a committee appointed 114
by the court. The pendency of such application shall not suspend (A) 115
such town or city's authority to file a certificate continuing a tax lien, or 116
(B) an action by such town or city to collect not more than seventy-five 117
per cent of the tax so assessed or not more than ninety per cent of such 118
tax with respect to any real property for which the assessed value is five 119
hundred thousand dollars or more, and upon which such appeal is 120
taken. If, during the pendency of such appeal, a new assessment year 121
begins, the applicant may amend the application as to any matter 122
therein, including an appeal for such new year, that is affected by the 123
inception of such new year and such applicant need not appear before 124
the board of tax review or board of assessment appeals, as the case may 125
be, to make such amendment effective. 126
Sec. 6. Section 12-126 of the general statutes is repealed and the 127
following is substituted in lieu thereof (Effective July 1, 2025): 128
If any tangible personal property is assessed in more than one 129
municipality in any assessment year, upon payment of the tax in the 130
municipality in which such property is subject to property tax for such 131
assessment year in accordance with sections 12-43, 12-59 or 12-71, the 132
tax in the other municipality or municipalities shall be removed from 133
the rate book by means of a certificate of error issued by the assessor or 134
board of assessors. If such tax has been paid to a municipality in which 135
such property is not subject to property tax for such assessment year in 136
accordance with said sections 12-43, 12-59 or 12-71, the amount thereof, 137
less any tax delinquency or other debt owed by such person, shall be 138
refunded to the taxpayer upon written application therefor to the tax 139
collector, in accordance with the provisions of section 12-129, as 140
amended by this act. Such application shall contain a recital of the facts, 141
and the collector shall, after examination thereof, refer the same, with 142
his recommendation thereon, to the board of selectmen in the case of a 143
town or to the corresponding authority in any other municipality, and 144
shall certify to the amount of refund to which the applicant is entitled. 145
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Upon receipt of such application and certification, the selectmen or 146
other duly constituted authority shall draw an order upon the treasurer 147
in favor of such applicant for such amount without interest. 148
Sec. 7. Section 12-127 of the general statutes is repealed and the 149
following is substituted in lieu thereof (Effective July 1, 2025): 150
Any person who has been unable to submit evidence of blindness as 151
required by section 12-92 or of other claim for exemption as required by 152
section 12-93 may, when he obtains such evidence satisfactory to the 153
assessors, make application to the collector of taxes in accordance with 154
the provisions of section 12-129, as amended by this act, within one year 155
after he obtains such evidence, for abatement in case the tax has not been 156
paid, or for refund in case the whole tax has been paid, of such part or 157
the whole of such tax as represents the exemption. Such abatement or 158
refund shall be reduced by the amount of any tax delinquency or other 159
debt owed by such person and may be granted retroactively to include 160
the assessment day next succeeding the date as of which such person 161
was entitled to the exemption, but in no case shall any abatement or 162
refund be made for a period greater than one year. 163
Sec. 8. Section 12-128 of the general statutes is repealed and the 164
following is substituted in lieu thereof (Effective July 1, 2025): 165
The amount of any tax which has been collected erroneously from 166
any person who has served in the Army, Navy, Marine Corps, Coast 167
Guard, Air Force or Space Force of the United States, or from his relative, 168
as specified in section 12-81, may be recovered from the municipality to 169
which the same has been paid at any time within six years from the date 170
of such payment upon presentation of a claim therefor to the assessor. 171
The assessor shall examine such claim and, upon finding the claimant 172
entitled thereto, shall issue a certificate of correction. Upon the issuance 173
of a certificate of correction, any person taxed in error may make 174
application in writing to the collector of taxes for the refund of the 175
erroneously taxed amount, less any tax delinquency or other debt owed 176
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by such person, in accordance with the provisions of section 12-129, as 177
amended by this act. Such application shall contain a recital of the facts 178
and the amount of the refund requested. The tax collector shall, after 179
examination of such application, refer the same, with the tax collector's 180
recommendations thereon, to the board of selectmen in a town or 181
corresponding authority in any other municipality and certify to the 182
amount of refund, without interest, to which the person is entitled. Any 183
payment for which no timely application is made or granted under this 184
section shall be the property of the municipality. 185
Sec. 9. Section 12-129 of the general statutes is repealed and the 186
following is substituted in lieu thereof (Effective July 1, 2025): 187
Any person, firm or corporation who pays any property tax in excess 188
of the principal of such tax as entered in the rate book of the tax collector 189
and covered by his warrant therein, or in excess of the legal interest, 190
penalty or fees pertaining to such tax, or who pays a tax from which the 191
payor is by statute exempt and entitled to an abatement, or who, by 192
reason of a clerical error on the part of the assessor or board of 193
assessment appeals, pays a tax in excess of that which should have been 194
assessed against his property, or who is entitled to a refund because of 195
the issuance of a certificate of correction, may make application in 196
writing to the collector of taxes for the refund of such amount. Such 197
application shall be delivered or postmarked by the later of (1) three 198
years from the date such tax was due, (2) such extended deadline as the 199
municipality may, by ordinance, establish, or (3) ninety days after the 200
deletion of any item of tax assessment by a final court order or pursuant 201
to subdivision (3) of subsection (c) of section 12-53, subsection (b) of 202
section 12-57 or section 12-113. Such application shall contain a recital of 203
the facts and shall state the amount of the refund requested. The 204
collector shall, after examination of such application, refer the same, 205
with his recommendations thereon, to the board of selectmen in a town 206
or to the corresponding authority in any other municipality, and shall 207
certify to the amount of refund, if any, to which the applicant is entitled. 208
The existence of another tax delinquency or other debt owed by the 209
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same person, firm or corporation shall be sufficient grounds for denying 210
the application. Upon such denial, any overpayment shall be applied to 211
such delinquency or other debt. Upon receipt of such application and 212
certification, the selectmen or such other authority shall draw an order 213
upon the treasurer in favor of such applicant for the amount of refund 214
so certified. Any action taken by such selectmen or such other authority 215
shall be a matter of record, and the tax collector shall be notified in 216
writing of such action. Upon receipt of notice of such action, the collector 217
shall make in his rate book a notation which will date, describe and 218
identify each such transaction. Each tax collector shall, at the end of each 219
fiscal year, prepare a statement showing the amount of each such 220
refund, to whom made and the reason therefor. Such statement shall be 221
published in the annual report of the municipality or filed in the town 222
clerk's office within sixty days of the end of the fiscal year. Any payment 223
for which no timely application is made or granted under this section 224
shall permanently remain the property of the municipality. Nothing in 225
this section shall be construed to allow a refund based upon an error of 226
judgment by the assessors. Notwithstanding the provisions of this 227
section, the legislative body of a municipality may, by ordinance, 228
authorize the tax collector to retain payments in excess of the amount 229
due provided the amount of the excess payment is less than [five] 230
twenty dollars. 231
Sec. 10. Section 12-144 of the general statutes is repealed and the 232
following is substituted in lieu thereof (Effective July 1, 2025): 233
Any property tax due in any municipality of this state in an amount 234
not in excess of [one] five hundred dollars shall be due and payable in a 235
single payment when so determined by the appropriating body of such 236
municipality. 237
Sec. 11. Section 12-145 of the general statutes is repealed and the 238
following is substituted in lieu thereof (Effective July 1, 2025): 239
The tax collector of each municipality shall, at least five days next 240
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preceding the time when each tax becomes due and payable, give notice 241
of the time and place at which the tax collector will receive such tax by 242
advertising in a newspaper [published in such municipality or, if no 243
newspaper is published in such municipality, by advertising in any 244
newspaper of the state] having a general circulation in such 245
municipality and by posting such notice on a signpost, a bulletin board 246
or the municipality's Internet web site. The tax collector shall repeat 247
such advertising within one week after such tax has become due and 248
payable and, again, at least five days before such tax becomes 249
delinquent. Each such notice shall give each date on which such tax shall 250
become due and payable and each date on which such tax shall become 251
delinquent, and shall state that, as soon as such tax becomes delinquent, 252
it shall be subject to interest at the rate of one and one-half per cent of 253
such tax for each month or fraction thereof which elapses from the time 254
when such tax becomes due and payable until the same is paid. The tax 255
collector of a municipality shall waive the interest on a taxpayer's 256
delinquent property taxes if (1) the tax collector and the assessor, jointly, 257
determine that the delinquency is attributable to an error by the tax 258
assessor or tax collector and is not the result of any action or failure on 259
the part of the taxpayer, and (2) such waiver is approved by vote of the 260
legislative body of such municipality, or, in a municipality where the 261
legislative body is a town meeting, by vote of the board of selectmen. 262
The tax collector shall notify the taxing authority of the municipality of 263
all waivers approved pursuant to this section. 264
Sec. 12. Section 12-146 of the general statutes is repealed and the 265
following is substituted in lieu thereof (Effective July 1, 2025): 266
Unless the context otherwise requires, wherever used in this section, 267
"tax" includes each property tax and each installment and part thereof 268
due to a municipality as it may have been increased by interest, fees and 269
charges. If any tax due in a single installment or if any installment of any 270
tax due in two or more installments is not paid in full (1) on or before 271
the first day of the month next succeeding the month in which it became 272
due and payable, or if not due and payable on the first day of the month, 273
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(2) on or before the same date of the next succeeding month 274
corresponding to that of the month on which it became due and payable, 275
the whole or such part of such installment as is unpaid shall thereupon 276
be delinquent and shall be subject to interest from the due date of such 277
delinquent installment. Except for unpaid real estate taxes the collection 278
of which was, or is, deferred under the provisions of section 12-174, and 279
any predecessor and successor thereto, which unpaid real estate taxes 280
continue to be subject to the provisions of such deferred collection 281
statutes, the delinquent portion of the principal of any tax shall be 282
subject to interest at the rate of [eighteen per cent per annum] one and 283
one-half per cent for each month or fraction thereof from the time when 284
it became due and payable until the same is paid, subject to a minimum 285
interest charge of two dollars per installment which any municipality, 286
by vote of its legislative body, may elect not to impose, and provided, in 287
any computation of such interest, under any provision of this section, 288
each fractional part of a month in which any portion of the principal of 289
such tax remains unpaid shall be considered to be equivalent to a whole 290
month. Each addition of interest shall become, and shall be collectible 291
as, a part of such tax. Interest shall accrue at said rate until payment of 292
such taxes due notwithstanding the entry of any judgment in favor of 293
the municipality against the taxpayer or the property of the taxpayer. 294
The collector shall apply each partial payment [to the wiping out of such 295
interest before making any application thereof to the reduction of such 296
principal] in the manner described in section 12-144b. If any tax, at the 297
time of assessment or because of a subsequent division, represents two 298
or more items of property, the collector may receive payment in full of 299
such part of the principal and interest of such tax as represents one or 300
more of such items, even though interest in full on the entire amount of 301
the principal of such tax has not been received up to the date of such 302
payment; in which event, interest on the remaining portion of the 303
principal of any such tax shall be computed, as the case may be, from 304
the due date of such tax if no other payment after delinquency has been 305
made or from the last date of payment of interest in full on the whole 306
amount or unpaid balance of the principal of such delinquent tax if 307
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previous payment of interest has been made. Each collector shall keep a 308
separate account of such interest and the time when the same has been 309
received and shall pay over the same to the treasurer of the municipality 310
of the collector as a part of such tax. No tax or installment thereof shall 311
be construed to be delinquent under the provisions of this section if (A) 312
such tax or installment was paid through a municipal electronic 313
payment service within the time allowed by statute for payment of such 314
tax or installment, or (B) the properly addressed envelope containing 315
the amount due as such tax or installment, as received by the tax 316
collector of the municipality to which such tax is payable, bears a (i) 317
postmark [showing] that shows a date within the time allowed by 318
statute for the payment of such tax or installment, or (ii) private postage 319
meter stamp that shows a date within the time allowed by statute for 320
the payment of such tax or installment and is not accompanied by a 321
postmark with a different date. Any municipality may, by vote of its 322
legislative body, require that any delinquent property taxes shall be 323
paid only in cash or by certified check or money order. Any municipality 324
adopting such requirement may provide that such requirement shall 325
only be applicable to delinquency exceeding a certain period in duration 326
as determined by such municipality. Any municipality shall waive all 327
or a portion of the interest due and payable under this section on a 328
delinquent tax with respect to a taxpayer who has (I) received 329
compensation under chapter 968 as a crime victim, or (II) provided such 330
municipality with a copy of a police report made by such taxpayer 331
demonstrating that such payment was stolen, provided such taxpayer 332
made such payment promptly upon discovery of the theft. 333
Sec. 13. Section 12-146a of the general statutes is repealed and the 334
following is substituted in lieu thereof (Effective July 1, 2025): 335
Any municipality, as defined in subsection (a) of section 12-41, or any 336
district health department, formed under chapter 368f, [may withhold 337
or] shall decline to issue and may revoke any license or permit, issued 338
by such municipality or district health department, to operate a business 339
enterprise if any taxes or water, sewer or sanitation charges levied by a 340
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water pollution control authority or such municipality or, in the case of 341
a district department of health, by any constituent municipality of such 342
district, against any property owned by or used in such business 343
enterprise are delinquent and have been so delinquent for a period of 344
not less than one year. 345
Sec. 14. Subsection (a) of section 12-155 of the general statutes is 346
repealed and the following is substituted in lieu thereof (Effective July 1, 347
2025): 348
(a) If any person fails to pay any tax, or fails to pay any water or 349
sanitation charges within thirty days after the due date, the collector or 350
the collector's duly appointed agent shall make personal demand of 351
such person therefor or leave written demand at such person's usual 352
place of abode or deposit in some post office a written demand for such 353
tax or such water or sanitation charges, postage prepaid, addressed to 354
such person at such person's last-known place of residence unless, after 355
making reasonable efforts, the assessor is unable to identify the owner 356
or persons responsible. If such person is a corporation, limited 357
partnership or other legal entity, such written demand may be sent to 358
any person upon whom process may be served to initiate a civil action 359
against such corporation, limited partnership or entity. If two or more 360
owners or persons are responsible for the payment of a tax or charge, 361
written demand sent to one such owner or person shall be deemed 362
demand upon all such owners or persons. 363
Sec. 15. Section 12-157 of the general statutes is repealed and the 364
following is substituted in lieu thereof (Effective July 1, 2025): 365
(a) When a collector levies one or more tax warrants on real estate, he 366
or she shall prepare notices thereof, containing the name of the taxpayer, 367
a legal description of the real property or citation to an instrument in the 368
land records, an assessor's map or another publicly available document 369
identifying the real property's boundaries, the street address, if such real 370
property has one, the amount of the tax or taxes due, including any 371
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interest and charges attributable to the property as of the last day of the 372
month immediately preceding the notice, a statement that additional 373
taxes, interest, fees and other charges authorized by law accruing after 374
the last day of the month immediately preceding the notice are owed in 375
addition to the amount indicated as due and owing in the notice, and 376
the date, time and place of sale. The collector shall post one notice on a 377
bulletin board in or near the collector's office in the town where such 378
real estate is situated, if any, or at some other exterior place near the 379
office of the town clerk, which is nearest thereto; one shall be filed in the 380
town clerk's office of such town and such town clerk shall record and 381
index the same as a part of the land records of such town, which 382
recording shall serve as constructive notice equivalent to a lis pendens 383
for all purposes, and one shall be sent by certified mail, return receipt 384
requested, to the taxpayer and each mortgage, lienholder and other 385
encumbrancer of record whose interest is choate and will be affected by 386
the sale. Such posting, filing and mailing shall be done not more than 387
twelve and not less than nine weeks before the time of sale and shall 388
constitute a legal levy of such warrant or warrants upon the real estate 389
referred to in the notice. Such collector shall also publish a similar notice 390
for three weeks, at least once each week, in a newspaper published in 391
such town, or in a newspaper published in the state having a general 392
circulation in such town. The first notice shall be published beginning 393
not more than twelve and not less than nine weeks before the time of 394
sale and the last shall be published not more than four weeks nor less 395
than two weeks before such sale. He shall also send by certified mail, 396
return receipt requested, to the delinquent taxpayer and to each 397
mortgagee, lienholder and other encumbrancer of record whose interest 398
in such property is choate and will be affected by such sale, a similar 399
notice which shall not be required to list information pertaining to 400
properties in which the person to whom the notice is directed has no 401
interest. The notice shall be sent at least twice, the first not more than 402
eight nor less than five weeks before such sale and the last not more than 403
four weeks nor less than two weeks before such sale. The notice shall be 404
addressed to (1) his or her place of residence, if known to the collector, 405
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[or to] (2) his or her estate or the fiduciary thereof, at such fiduciary's 406
last known address, if known to the collector, if the collector knows him 407
or her to be deceased, which notice shall be deemed adequate notice to 408
all such deceased taxpayer's heirs, devisees, representatives or other 409
potential claimants, regardless of whether probate proceedings have 410
been instituted in connection with the estate of the decedent, or [to] (3) 411
the address, or the agent of such person, to which such person has 412
requested that tax bills be sent. If there is no address of such person, or 413
if no such agent is given in the records of such town, the notice shall be 414
sent to the place where such person regularly conducts business or other 415
address as the collector believes will give notice of the levy and sale. If 416
a person is a corporation, limited partnership or other legal entity, the 417
notice may be sent to any person upon whom process may be served to 418
initiate a civil action against such corporation, limited partnership or 419
entity or to any other address that the collector believes will give notice 420
of the levy and sale. If no place of residence or business is known and 421
cannot be determined by the tax collector for any owner, taxpayer, 422
mortgagee, lienholder or other encumbrancer whose interest in the 423
property is choate and will be affected by the sale, in lieu of notice by 424
certified mail as provided in this subsection, the notice, together with 425
the list of mortgagees, lienholders, and other encumbrancers of record 426
whose interests in the property are choate and will be affected by such 427
sale, shall be published in a newspaper published in this state, having a 428
general circulation in the town in which such property is located at least 429
twice, the first not more than eight weeks nor less than five weeks before 430
such sale and the last not more than four weeks nor less than two weeks 431
before such sale. 432
(b) The collector may, for any reason, adjourn such sale from time to 433
time by causing public notice of such adjournment. [and] Upon making 434
a determination of the date such adjourned sale will recommence, the 435
collector shall give the time and place of such [adjourned] recommenced 436
sale [to be given either] by oral announcement or posting of a written 437
notice at the time and place designated for the sale in the notices of such 438
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sale. If the [adjourned] date such sale will recommence is unknown at 439
the time of adjournment or set for a date more than three days from the 440
date of the original or rescheduled sale date, the tax collector shall 441
provide a postage prepaid written notice of the new time and place of 442
the sale, when determined, to the delinquent taxpayer and each 443
mortgagee, lienholder and other encumbrancer of record whose interest 444
is choate and will be affected by the sale. 445
(c) At the time and place stated in such notices, or, if such sale is 446
adjourned, at the time and place specified at the time of adjournment or 447
after as aforesaid, such collector (1) may sell at public auction to the 448
highest bidder all of said real property, to pay the taxes with the interest, 449
fees and other charges allowed by law, including, but not limited to, 450
those charges set forth in section 12-140, or (2) may sell all of said real 451
property to his municipality if there has been no bidder or the amount 452
bid is insufficient to pay the amount due. 453
(d) The collector shall post, at the time and place of the sale, a written 454
notice stating the amount of all taxes, interest, fees and other charges 455
authorized by law with respect to each property to be sold. The tax 456
collector may publish or announce any rules for the orderly conduct of 457
the auction and the making of payment by successful bidders which are 458
not inconsistent with the requirements of law. The tax collector or the 459
municipality may retain the services of auctioneers, clerks and other 460
persons to assist the tax collector in the conduct of the sale and the cost 461
of such persons paid for their services shall be added to the taxes due 462
from the delinquent taxpayer. If more than one property is sold, the tax 463
collector shall apportion all shared costs equally among all the 464
properties. 465
(e) Within two weeks after such sale, the collector shall execute a deed 466
thereof to the purchaser or to the municipality conducting the sale and 467
shall lodge the same in the office of the town clerk of such town, where 468
it shall remain unrecorded six months from the date of such sale. 469
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(f) Within sixty days after such sale, the collector shall cause to be 470
published in a newspaper having a daily general circulation in the town 471
in which the real property is located, and shall send by certified mail, 472
return receipt requested, to the delinquent taxpayer and each 473
mortgagee, lienholder and other encumbrancer of record whose interest 474
in such property is choate and is affected by such sale, a notice stating 475
the date of the sale, the name and address of the purchaser, the amount 476
the purchaser paid for the property and the date the redemption period 477
will expire. The notice shall include a statement that if redemption does 478
not take place by the date stated and in the manner provided by law, the 479
delinquent taxpayer, and all mortgagees, lienholders and other 480
encumbrancers who have received actual or constructive notice of such 481
sale as provided by law, that their respective titles, mortgages, liens, 482
restraints on alienation and other encumbrances in such property shall 483
be extinguished. [After such notice is published, and] During the period 484
commencing upon the mailing of the notice required pursuant to 485
subsection (a) of this section to the taxpayer and each mortgage, 486
lienholder and other encumbrancer and ending not later than six 487
months after the date of the sale or within sixty days if the property was 488
abandoned or meets other conditions established by ordinance adopted 489
by the legislative body of the municipality, if the delinquent taxpayer, 490
mortgagee, lienholder or other encumbrancer whose interest in the 491
property will be affected by such sale, pays to the collector, the amount 492
of taxes, interest and charges which were due and owing at the time of 493
the sale together with interest on the total purchase price paid by the 494
purchaser at the rate of [eighteen per cent per annum] one and one-half 495
per cent for each month or fraction thereof from the date of such sale 496
plus any taxes and debts owed to the municipality that were not 497
recovered by the sale and any additional charges under section 12-140, 498
such deed, executed pursuant to subsection (e) of this section, shall be 499
delivered to the collector by the town clerk for cancellation and the 500
collector shall provide a certificate of satisfaction to the person paying 501
the money who, if not the person whose primary duty it was to pay the 502
tax or taxes, shall have a claim against the person whose primary duty 503
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it was to pay such tax or taxes for the amount so paid, and may add the 504
same with the equivalent precedence, rate of interest and priority as the 505
tax paid over other nongovernmental encumbrances but without 506
precedence or priority over any state or municipal tax lien or any tax 507
that was not yet due and payable when notice of the levy was first 508
published to any claim for which he has security upon the property sold, 509
provided the certificate of satisfaction is recorded on the land records 510
but the interests of other persons in the property shall not be affected. 511
Within ten days of receipt of such amounts in redemption of the levied 512
property, the collector shall notify the purchaser by certified mail, return 513
receipt requested, that the property has been redeemed and shall tender 514
such payment, together with the amount held pursuant to 515
subparagraph (A) of subdivision (1) of subsection (i) of this section, if 516
any, to the purchaser. If the purchase money and interest are not paid 517
within such redemption period, the deed shall be recorded and have full 518
effect. 519
(g) During the redemption period, the purchaser or the municipality 520
shall have a sufficient insurable interest in buildings and improvements 521
upon such property to insure them against fire and other risk of physical 522
loss, and may petition the Superior Court for the appointment of a 523
receiver or for other equitable relief if there shall be imminent danger of 524
damage or destruction thereto or imminent danger of injury to persons 525
or to other property resulting from conditions thereon or on adjoining 526
properties. The purchaser or the municipality shall not be liable to any 527
person, or subjected to forfeiture of their interest, solely by reason of 528
acquisition by the person of the tax deed, for any condition existing or 529
occurrence upon such property or adjoining public sidewalks and 530
streets, or for any failure to act to remedy or investigate any such 531
condition or occurrence during such redemption period. The expenses 532
of any receiver appointed on the application of such purchaser or 533
municipality in excess of any rents or profits paid to the receiver, all 534
taxes and debts owed to the municipality that were not recovered by the 535
sale, and any additional charges under section 12-140 shall be added to 536
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the amount of the purchase money and interest required to be paid by 537
any person to the purchaser or municipality for the collector's deed and 538
paid to the party that incurred such expenses. 539
(h) Any municipality holding a lien for unpaid taxes on real estate, 540
other than the municipality conducting the sale, may purchase all of 541
such property at a tax sale. 542
(i) (1) If the sale realizes an amount in excess of the amount needed 543
to pay all delinquent taxes, interest, penalties, fees, and costs, the 544
amount of the excess shall be held in an interest-bearing escrow account 545
separate from all other accounts of the municipality. Any interest earned 546
from such escrow account shall be the property of the municipality. (A) 547
If the property is redeemed prior to the expiration of the redemption 548
period, the amount held in escrow shall, within ten days of the tax 549
collector receiving notice of redemption, be turned over to the 550
purchaser. (B) If the property is not redeemed in the redemption period, 551
the amount held in escrow may be used to pay the delinquent taxes, 552
interest, penalties, fees and costs on the same or any other property of 553
the taxpayer, including personal property and motor vehicles. In the 554
case of subparagraph (B) of this subdivision, the tax collector shall, 555
within ten days of the expiration of the redemption period, pay to the 556
clerk of the court for the judicial district in which the property is located 557
the amount held in escrow remaining after paying the delinquent taxes, 558
interest, fees, penalties and costs owed by the taxpayer to the 559
municipality. The tax collector shall, within five days of the payment, 560
provide notice to the delinquent taxpayer, any mortgagee, lienholder, 561
or other encumbrancer of record whose interest in such property is 562
choate and is affected by the sale, by certified mail, return receipt 563
requested of the name and address of the court to which the moneys 564
were paid, the person's right to file an application with the court for 565
return of said money, and the amount of money paid to the court. 566
(2) If the tax collector pays to the court any moneys pursuant to 567
subparagraph (B) of subdivision (1) of this subsection, the delinquent 568
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taxpayer, any mortgagee, lienholder or other encumbrancer whose 569
interest in such property is choate and is affected by the sale may, within 570
ninety days of the date the tax collector paid the moneys to the court, 571
file an application with the court for return of the proceeds. Any person 572
may make an application for payment of moneys deposited in court as 573
provided for in this subsection to the superior court for the judicial 574
district in which the property that is the subject of the proceedings 575
referred to is located, or if said court is not in session to any judge 576
thereof, for a determination of the equity of the parties having an 577
interest in such moneys. Notice of such application shall be served in 578
the same manner as to commence a civil action on all persons having an 579
interest of record in such property on the date the collector's deed is 580
recorded, provided neither the purchaser nor the municipality shall be 581
a party to such action without such purchaser's or municipality's 582
consent, except that no such service shall be required if the person 583
making the application is the only person having such an interest. The 584
court or judge upon such motion or upon its own motion may appoint 585
a state referee to hear the facts and to make a determination of the equity 586
of the parties in such moneys. Such referee, after providing at least ten 587
days' notice to the parties interested of the time and place of hearing, 588
shall hear the applicant and any parties interested, take such testimonies 589
as such referee deems material and determine the equities of the parties 590
having a record interest in such moneys and immediately report to the 591
court or judge. The report shall contain a detailed statement of findings 592
by the referee, sufficient to enable the court to determine the 593
considerations upon which the referee based his conclusions. The report 594
may be rejected for any irregular or improper conduct in the 595
performance of the duties of such referee. If the report is rejected, the 596
court or judge shall appoint another referee to make such determination 597
and report. If the report is accepted, such determination of the equities 598
shall be conclusive upon all parties given notice of such hearing, subject 599
to appeal to the Appellate Court. If no appeal to the Appellate Court is 600
filed within the time allowed by law, or if one is filed and the 601
proceedings have terminated in a final judgment determining the 602
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amount due to each party, the clerk shall send a certified copy of the 603
statement of compensation and of the judgment to the prevailing party 604
or parties, as the case may be, which shall, upon receipt thereof, pay 605
such parties the amount due them as compensation. 606
(3) If no application is filed with the court, any moneys held by the 607
court shall escheat to the state pursuant to the provisions of part III of 608
chapter 32. 609
Sec. 16. Section 12-159b of the general statutes is repealed and the 610
following is substituted in lieu thereof (Effective July 1, 2025): 611
No action alleging the invalidity of a collector's deed, substantially, 612
in the form provided in section 12-158, on any grounds other than fraud, 613
shall be brought by any person except within one year from the date the 614
collector's deed was recorded. Unless a lis pendens is recorded within 615
such time, and except as provided in any judgment in such action, the 616
subject property's title shall be fully marketable and insurable for all 617
purposes. 618
Sec. 17. Section 12-166 of the general statutes is repealed and the 619
following is substituted in lieu thereof (Effective July 1, 2025): 620
Unless the context otherwise requires, "tax", wherever used in this 621
section, includes each property tax and each installment and part 622
thereof due to a municipality, as such tax may have been increased by 623
interest, penalties, fees and charges, including collection fees of a 624
collection agency and attorneys' fees, provided such attorneys' fees shall 625
be limited to those ordered by the court in any court action or 626
proceeding brought by the municipality to recover such tax. Each 627
collector of taxes of each municipality may collect any tax at any time by 628
authority of any present or future legislation providing for the collection 629
of any tax and said collector may [photostat] copy the receipted bills of 630
such collected taxes. Each collector of taxes of each municipality shall, 631
within a reasonable period after each unpaid tax, or the first installment 632
thereof in case installment payments have been authorized, has become 633
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due and payable, exclusive of each lawful abatement, exclusive of each 634
lawful deduction because of a correction which has been made under 635
the provisions of any legislation providing for corrections of taxes, 636
exclusive of each uncollectible tax which has been lawfully transferred 637
to the suspense tax book under the provisions of section 12-165, 638
exclusive of each uncollectible tax removed under the provisions of 639
section 12-164 and exclusive of each uncollectible tax removed from the 640
rate bills under the provisions of section 12-195, proceed to collect such 641
tax as it has been increased by interest, penalties, fees and charges and 642
shall, when collection has been made, pay the same, together with all 643
interest, penalties, fees and charges, to the treasurer of the municipality 644
served by him. 645
Sec. 18. Subsection (c) of section 12-169a of the general statutes is 646
repealed and the following is substituted in lieu thereof (Effective July 1, 647
2025): 648
(c) A municipality may redesign and designate a place on [its 649
municipal motor vehicle] any property tax bill for taxpayers to check off 650
amounts to donate to the local scholarship fund. The redesign of such 651
tax bill shall be done so as to allow a taxpayer to voluntarily check off 652
and donate an amount of [at least one dollar] such taxpayer's choosing. 653
The donated amount shall not reduce the tax liability but shall be in 654
addition to the amount otherwise due and payable. The redesign of the 655
[motor vehicle] property tax bill shall be approved by the Office of 656
Policy and Management prior to its use. The municipality may include 657
an insert with its [motor vehicle] property tax bills [which] that explains 658
the scholarship fund and the check-off provision to the taxpayer. The 659
town treasurer shall deposit all moneys collected as a result of the check-660
off in the fund and the treasurer may accept donations from other 661
sources for purposes of the fund. 662
Sec. 19. Subsection (a) of section 12-173 of the general statutes is 663
repealed and the following is substituted in lieu thereof (Effective July 1, 664
2025): 665
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(a) The collector of each municipality, by pursuing the method 666
authorized by either section 12-174 or 12-175, as amended by this act, 667
[may] shall continue any tax lien existing against any item of real estate 668
to secure the payment of the tax assessed by such municipality thereon 669
or of any obligation to make a payment in lieu of any such tax, as defined 670
in section 12-171, as such tax has been increased by legal interest, fees 671
and charges, by making out and filing, within the time limited by section 672
12-174 or 12-175, as amended by this act, in the office of the town clerk 673
of the town wherein such real estate is situated, a certificate containing 674
the following information: (1) The name of the person against whom 675
such tax appears in the rate bill; (2) a description of such real estate; (3) 676
the principal of such tax due thereon, the amount of which, with 677
interest, if any, and fees and other charges, is secured by such lien; (4) 678
the date or dates when the principal of such tax became due; and (5) a 679
statement giving notice of his intention to file a lien pursuant to sections 680
12-172 and 49-73a to 49-73i, inclusive, against the proceeds of any policy 681
of insurance providing coverage for loss or damage caused by fire, if a 682
loss or damage has occurred. The town clerk shall record such certificate 683
in the land records. Any tax lien so continued, when the tax has been 684
paid with interest, fees and charges as provided by law, shall be 685
discharged by a certificate of the then collector of taxes. Such certificate 686
of release shall be delivered by such collector to the town clerk, who 687
shall record it in the land records. 688
Sec. 20. Section 12-175 of the general statutes is repealed and the 689
following is substituted in lieu thereof (Effective July 1, 2025): 690
In addition to the method of procuring the continuance of the lien 691
provided in section 12-174, the tax collector of any municipality [may] 692
shall continue any tax lien upon any item of real estate by making out a 693
certificate containing the information required by the provisions of 694
section 12-173, as amended by this act. Each certificate [authorized] 695
required by the provisions of this section shall be filed in the office of 696
the town clerk of the town in which such real estate is situated not later 697
than two years after the first installment of the tax, or the whole tax in 698
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case installment payments are not authorized, has become due, and the 699
town clerk shall record such certificate in the land records of such town, 700
provided the tax collector shall notify the owner of such real estate of 701
the intent to file a lien by mail not later than fifteen days prior to the 702
filing of such lien. Failure to notify such owner shall not affect the 703
validity of the lien. Each such tax, as it may have been increased by 704
interest, fees and charges provided for by law, shall remain a lien upon 705
such real estate from the date of the filing of such certificate; and any tax 706
lien so continued, when the amount due has been paid, may be 707
discharged by a certificate of the then tax collector recorded in such land 708
records; but any tax lien upon private property which has been recorded 709
in the land records of any town for more than fifteen years from the due 710
date of the tax shall be invalid, and such property shall be free from the 711
encumbrance of such lien, unless an action of foreclosure has been 712
commenced during such period of fifteen years and a notice of lis 713
pendens filed for record, and the tax collector shall, if no such notice has 714
been filed, upon the request of any interested person, discharge such 715
lien of record by filing a discharge of lien in the office of the town clerk, 716
and the town clerk shall record a discharge of lien in the land records. 717
Sec. 21. Section 12-177 of the general statutes is repealed and the 718
following is substituted in lieu thereof (Effective July 1, 2025): 719
Any [town having a population of more than one hundred thousand 720
as shown by the last United States census and any municipality 721
coterminous with or within any such town] municipality may enact an 722
ordinance, specifying the manner by which certificates continuing tax 723
liens shall, without copying and after binding, be incorporated into the 724
land records of such [town] municipality, provided, directly after each 725
certificate of continuance of a tax lien, a vacant space shall be left for the 726
release, in due course, of such tax lien. Such ordinance may specify the 727
forms of certificates of continuance and of release of tax liens, the 728
number of such certificates of continuance and of release to appear on 729
each page and the form, method and time of binding of such pages into 730
one or more tax lien books for the land records of such town. Any action 731
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so taken may be amended, rescinded or otherwise altered at any time 732
by the enactment of a supplementary ordinance. Each such ordinance 733
shall be a matter of public record and shall not be applicable until thirty 734
days from the date of its enactment. The tax collector or other agency 735
authorized by law of any [town or] municipality proceeding under this 736
section shall continue tax liens by certificate in the manner and form 737
prescribed by the latest applicable ordinance and shall within the time 738
limited by law, file such certificates with the proper [town] municipal 739
clerk. The [town] municipal clerk shall forthwith index such certificates 740
in the index records of his office and shall, if such original certificates 741
are not already bound, bind them into one or more volumes, which shall 742
constitute a part of the land records in his office. While such certificates 743
are being so bound, the reference to any such tax lien in the index 744
records of the office of the [town] municipal clerk shall constitute a 745
sufficient notice to all parties as to the existence and priority of such lien. 746
Such tax collector or other agency authorized by law shall make out a 747
certificate releasing any such tax lien when the total amount represented 748
by such lien has been paid or otherwise legally disposed of. Each such 749
certificate of release shall be filed with the [town] municipal clerk, who 750
shall record such release in the space provided therefor directly after the 751
applicable certificate of continuance. All such certificates of release shall 752
be preserved by the [town] municipal clerk. Except as provided in this 753
section, all provisions of the statutes and of relevant special acts relating 754
to tax liens shall continue to apply to all [towns and] municipalities. 755
Sec. 22. Section 12-195d of the general statutes is repealed and the 756
following is substituted in lieu thereof (Effective July 1, 2025): 757
The lien shall be effective for a period of fifteen years from the date 758
of filing unless discharged as provided in section 12-195g. A notice of 759
tax lien shall not be effective if filed more than two years from the date 760
[of assessment for] the taxes [claimed to be] were due. 761
Sec. 23. Subdivision (4) of subsection (e) of section 21-80 of the general 762
statutes is repealed and the following is substituted in lieu thereof 763
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(Effective July 1, 2025): 764
(4) At the hearing on the petition, the court shall determine whether 765
all the requirements of subdivisions (1), (2) and (3) of this subsection 766
have been satisfied and, if they have, shall also determine whether the 767
home has been abandoned. If such requirements have been satisfied and 768
such home has been abandoned, the court shall order the owner of the 769
mobile manufactured home park to conduct a public sale of the home. 770
Nothing in this section shall preclude the court from deferring the entry 771
of an order requiring sale and from issuing other appropriate orders, if 772
the court finds that, within a reasonable period of time, the owner of the 773
mobile manufactured home will remove the home from the lot or 774
dispose of the home by sale or will make other appropriate 775
arrangements with the park owner. The order directing sale shall 776
require notice which includes a conspicuous statement that the sale will 777
extinguish all previous ownership and lien rights, except municipal tax 778
liens. Notice shall be given by certified or registered mail, return receipt 779
requested, to all persons entitled to notice of the petition. Notice shall 780
also be posted conspicuously at the entrance of the home and shall be 781
advertised at least three times in the real estate section of a daily paper 782
with general circulation in the area where the park is situated. Any 783
person, including a lienholder or the owner of the mobile manufactured 784
home park, may bid at the sale. The proceeds of such sale shall be 785
applied first to the costs of the sale and then to the payment of 786
lienholders in the order of the priority of their liens. If proceeds remain 787
thereafter they shall be paid over to the owner of the mobile 788
manufactured home. Upon conclusion of the sale, the park owner shall 789
file an affidavit with the court setting forth the nature of its compliance 790
with the court's order of sale. The court, upon finding compliance with 791
its order, shall issue a conveyance of title and release of liens, if any, to 792
the purchaser for filing in the land records, which shall constitute good 793
title to the home subject to any outstanding municipal tax liens and the 794
provisions of section 21-67a, and no execution shall issue on the original 795
summary process action. 796
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Sec. 24. Section 52-483 of the general statutes is repealed and the 797
following is substituted in lieu thereof (Effective July 1, 2025): 798
When any temporary injunction is granted to restrain a sale on 799
execution or tax warrant, the injunction order may direct the levying 800
officer to adjourn the sale in such manner and for such time as the order 801
may prescribe. If no such direction is given, such officer nevertheless 802
may adjourn the sale, from time to time or for an indefinite time, while 803
the injunction remains in force; and, while such sale is so adjourned, the 804
lien created by the levy shall remain in force. 805
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2025, and
applicable to assessment
years commencing on or
after October 1, 2025
7-254(a)
Sec. 2 October 1, 2025, and
applicable to assessment
years commencing on or
after October 1, 2025
7-258(a)
Sec. 3 July 1, 2025 12-41(c)
Sec. 4 July 1, 2025 12-93a(b)
Sec. 5 July 1, 2025 12-117a(a)(1)
Sec. 6 July 1, 2025 12-126
Sec. 7 July 1, 2025 12-127
Sec. 8 July 1, 2025 12-128
Sec. 9 July 1, 2025 12-129
Sec. 10 July 1, 2025 12-144
Sec. 11 July 1, 2025 12-145
Sec. 12 July 1, 2025 12-146
Sec. 13 July 1, 2025 12-146a
Sec. 14 July 1, 2025 12-155(a)
Sec. 15 July 1, 2025 12-157
Sec. 16 July 1, 2025 12-159b
Sec. 17 July 1, 2025 12-166
Sec. 18 July 1, 2025 12-169a(c)
Sec. 19 July 1, 2025 12-173(a)
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Sec. 20 July 1, 2025 12-175
Sec. 21 July 1, 2025 12-177
Sec. 22 July 1, 2025 12-195d
Sec. 23 July 1, 2025 21-80(e)(4)
Sec. 24 July 1, 2025 52-483
Statement of Purpose:
To (1) authorize water pollution control authorities to set alternative
payment deadlines, (2) require disclosure of commercial or financial
information in declarations of personal property to municipal officers
upon request, (3) specify that a municipality may withhold and offset a
tax refund against a taxpayer's delinquencies, (4) specify that pending
assessment appeals shall not suspend a municipality's authority to file
a lien continuance certificate, (5) increase from five dollars to twenty
dollars the amount of a tax overpayment a municipality may retain, (6)
increase from one hundred dollars to five hundred dollars the
maximum amount of a tax bill that is billable in a single installment, (7)
authorize tax collectors to give notice to pay taxes in any newspaper
having general circulation in a municipality, (8) require municipalities
to waive all or a portion of interest due on a delinquent tax payment
upon the demonstration of the taxpayer that such payment was stolen,
(9) require municipalities and district health departments to decline to
issue certain licenses to businesses that are tax-delinquent, (10) specify
that written demand for payment of certain municipal taxes and charges
addressed to one person responsible for such payment shall serve as
notice to all persons responsible for such payment, (11) specify that
notice of a tax warrant on real estate sent to a deceased owner's estate or
fiduciary shall be adequate notice to such decedent's heirs, devisees,
representatives and other claimants, (12) specify that a tax sale may be
adjourned to a time to be determined at a later date, (13) permit
redemption of tax delinquent real property after receipt of notice of a
tax warrant on such property, (14) specify that an applicant for payment
of tax sale overages need not serve notice of such application on persons
having an interest of record in the property if there are no such persons
other than the applicant, (15) specify when a property that was the
subject of a tax sale shall have a marketable and insurable title, (16)
authorize municipalities to designate a place on any property tax bill for
taxpayers to donate any amount to a local scholarship fund, (17) make
the recording of lien continuance certificates by municipal tax collectors
mandatory rather than optional, (18) specify that any municipality may
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LCO No. 5748 28 of 28
enact an ordinance specifying the manner by which certificates
continuing tax liens are incorporated into land records, (19) specify that
notice of a tax lien shall not be effective if filed more than two years from
the date such taxes were due, rather than two years from the date of
assessment, (20) specify that the sale of an abandoned mobile home shall
extinguish previous ownership and lien rights, except municipal tax
liens, and (21) make minor and technical changes to statutes relating to
municipal tax collection.
[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.]