Connecticut 2025 Regular Session

Connecticut House Bill HB07154 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
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3	3	LCO No. 5748 1 of 28
4	4
5	5	General Assembly Raised Bill No. 7154
6	6	January Session, 2025
7	7	LCO No. 5748
8	8
9	9
10	10	Referred to Committee on PLANNING AND DEVELOPMENT
11	11
12	12
13	13	Introduced by:
14	14	(PD)
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19	19	AN ACT CONCERNING REVISIONS TO STATUTES RELATING TO
20	20	MUNICIPAL TAX COLLECTION.
21	21	Be it enacted by the Senate and House of Representatives in General
22	22	Assembly convened:
23	23
24	24	Section 1. Subsection (a) of section 7-254 of the general statutes is 1
25	25	repealed and the following is substituted in lieu thereof (Effective October 2
26	26	1, 2025, and applicable to assessment years commencing on or after October 1, 3
27	27	2025): 4
28	28	(a) Any assessment of benefits or any installment thereof, not paid 5
29	29	within thirty days after the due date or such time as is fixed by the water 6
30	30	pollution control authority, shall be delinquent and shall be subject to 7
31	31	interest from such due date at the interest rate and in the manner 8
32	32	provided by the general statutes for delinquent property taxes. Each 9
33	33	addition of interest shall be collectible as a part of such assessment. 10
34	34	Sec. 2. Subsection (a) of section 7-258 of the general statutes is 11
35	35	repealed and the following is substituted in lieu thereof (Effective October 12
36	36	1, 2025, and applicable to assessment years commencing on or after October 1, 13
37	37	2025): 14
38	38	Raised Bill No. 7154
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40	40
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42	42	LCO No. 5748 2 of 28
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44	44	(a) Any charge for connection with or for the use of a sewerage 15
45	45	system, not paid within thirty days of the due date or such time as is 16
46	46	fixed by the water pollution control authority, shall thereupon be 17
47	47	delinquent and shall bear interest from the due date at the rate and in 18
48	48	the manner provided by the general statutes for delinquent property 19
49	49	taxes. Each addition of interest shall be collectible as a part of such 20
50	50	connection or use charge. Any such unpaid connection or use charge 21
51	51	shall constitute a lien upon the real estate against which such charge was 22
52	52	levied from the date it became delinquent. Each such lien may be 23
53	53	continued, recorded and released in the manner provided by the general 24
54	54	statutes for continuing, recording and releasing property tax liens. Each 25
55	55	such lien shall take precedence over all other liens and encumbrances 26
56	56	except taxes and may be foreclosed in the same manner as a lien for 27
57	57	property taxes. The municipality may by ordinance designate the tax 28
58	58	collector or any other person as collector of sewerage system connection 29
59	59	and use charges and such collector of sewerage system connection and 30
60	60	use charges may collect such charges in accordance with the provisions 31
61	61	of the general statutes for the collection of property taxes. The 32
62	62	municipality may recover any such charges in a civil action against any 33
63	63	person liable therefor. For the purpose of establishing or revising such 34
64	64	connection or use charges and for the purpose of collecting such charges 35
65	65	any municipality may enter into agreements with any water company 36
66	66	or municipal water department furnishing water in such municipality 37
67	67	for the purchase from such water company or municipal water 38
68	68	department of information or services and such agreement may 39
69	69	designate such water company or municipal water department as a 40
70	70	billing or collecting agent of the collector of sewerage system connection 41
71	71	and use charges in the municipality. Any water company or municipal 42
72	72	water department may enter into and fulfill any such agreements and 43
73	73	may utilize for the collection of such charges any of the methods utilized 44
74	74	by it for the collection of its water charges. 45
75	75	Sec. 3. Subsection (c) of section 12-41 of the general statutes is 46
76	76	repealed and the following is substituted in lieu thereof (Effective July 1, 47
77	77	Raised Bill No. 7154
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80	80
81	81	LCO No. 5748 3 of 28
82	82
83	83	2025): 48
84	84	(c) The annual declaration of the tangible personal property owned 49
85	85	by such person on the assessment date, shall include, but is not limited 50
86	86	to, the following property: Machinery used in mills and factories, cables, 51
87	87	wires, poles, underground mains, conduits, pipes and other fixtures of 52
88	88	water, gas, electric and heating companies, leasehold improvements 53
89	89	classified as other than real property and furniture and fixtures of stores, 54
90	90	offices, hotels, restaurants, taverns, halls, factories and manufacturers. 55
91	91	Tangible personal property does not include a sign placed on a property 56
92	92	indicating that the property is for sale or lease. On and after October 1, 57
93	93	2024, tangible personal property shall include nonpermanent 58
94	94	modifications and attachments to commercial motor vehicles. 59
95	95	Commercial or financial information in any declaration filed under this 60
96	96	section shall not be open for public inspection but [may] shall be 61
97	97	disclosed to municipal officers for tax collection purposes upon request. 62
98	98	Sec. 4. Subsection (b) of section 12-93a of the general statutes is 63
99	99	repealed and the following is substituted in lieu thereof (Effective July 1, 64
100	100	2025): 65
101	101	(b) Any person entitled to an exemption from property tax in 66
102	102	accordance with the provisions of subdivisions (19) to (26), inclusive, of 67
103	103	section 12-81 shall be entitled to claim such exemption with respect to 68
104	104	the assessment of a motor vehicle that is leased by such person. 69
105	105	Notwithstanding the provisions of this chapter, any person claiming the 70
106	106	exemption under this section for a leased motor vehicle shall be entitled 71
107	107	to a refund of tax paid with respect to such vehicle whether such tax was 72
108	108	paid by the lessee or by the lessor pursuant to the terms of the lease. 73
109	109	Such refund shall equal the amount of such person's exemption 74
110	110	multiplied by the applicable mill rate, less any tax delinquency or other 75
111	111	debt owed by such person, in accordance with the provisions of section 76
112	112	12-129, as amended by this act. Any such person claiming the exemption 77
113	113	for a leased vehicle under this subdivision for any assessment year shall, 78
114	114	not later than the thirty-first day of December next following the 79
115	115	Raised Bill No. 7154
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118	118
119	119	LCO No. 5748 4 of 28
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121	121	assessment year during which the tax for such leased vehicle has been 80
122	122	paid, file with the assessor or board of assessors, in the town in which 81
123	123	such motor vehicle tax has been paid, written application claiming such 82
124	124	exemption on a form approved for such purpose by such assessor or 83
125	125	board. Upon approving such person's exemption claim, the assessor 84
126	126	shall certify the amount of refund to which the applicant is entitled and 85
127	127	shall notify the tax collector of such amount. The tax collector shall refer 86
128	128	such certification to the board of selectmen in a town or to the 87
129	129	corresponding authority in any other municipality. Upon receipt of such 88
130	130	certification, the selectmen or such other authority shall draw an order 89
131	131	on the Treasurer in favor of such person for the amount of refund so 90
132	132	certified. Failure to file such application as prescribed in this subsection 91
133	133	with respect to any assessment year shall constitute a waiver of the right 92
134	134	to such exemption for such assessment year. 93
135	135	Sec. 5. Subdivision (1) of subsection (a) of section 12-117a of the 94
136	136	general statutes is repealed and the following is substituted in lieu 95
137	137	thereof (Effective July 1, 2025): 96
138	138	(a) (1) Any person, including any lessee of real property whose lease 97
139	139	has been recorded as provided in section 47-19 and who is bound under 98
140	140	the terms of such person's lease to pay real property taxes, claiming to 99
141	141	be aggrieved by the action of the board of tax review or the board of 100
142	142	assessment appeals, as the case may be, in any town or city may make 101
143	143	application, not later than two months after the date of the mailing of 102
144	144	notice of such action, in the nature of an appeal therefrom to the superior 103
145	145	court for the judicial district in which such town or city is situated, 104
146	146	which shall be accompanied by a citation to such town or city to appear 105
147	147	before such court. Such citation shall be signed by the same authority 106
148	148	and such appeal shall be returnable at the same time and served and 107
149	149	returned in the same manner as is required in case of a summons in a 108
150	150	civil action. The authority issuing the citation shall take from the 109
151	151	applicant a bond or recognizance to such town or city, with surety, to 110
152	152	prosecute the application to effect and to comply with and conform to 111
153	153	the orders and decrees of the court in the premises. Any such application 112
154	154	Raised Bill No. 7154
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157	157
158	158	LCO No. 5748 5 of 28
159	159
160	160	shall be a preferred case, to be heard, unless good cause appears to the 113
161	161	contrary, at the first session, by the court or by a committee appointed 114
162	162	by the court. The pendency of such application shall not suspend (A) 115
163	163	such town or city's authority to file a certificate continuing a tax lien, or 116
164	164	(B) an action by such town or city to collect not more than seventy-five 117
165	165	per cent of the tax so assessed or not more than ninety per cent of such 118
166	166	tax with respect to any real property for which the assessed value is five 119
167	167	hundred thousand dollars or more, and upon which such appeal is 120
168	168	taken. If, during the pendency of such appeal, a new assessment year 121
169	169	begins, the applicant may amend the application as to any matter 122
170	170	therein, including an appeal for such new year, that is affected by the 123
171	171	inception of such new year and such applicant need not appear before 124
172	172	the board of tax review or board of assessment appeals, as the case may 125
173	173	be, to make such amendment effective. 126
174	174	Sec. 6. Section 12-126 of the general statutes is repealed and the 127
175	175	following is substituted in lieu thereof (Effective July 1, 2025): 128
176	176	If any tangible personal property is assessed in more than one 129
177	177	municipality in any assessment year, upon payment of the tax in the 130
178	178	municipality in which such property is subject to property tax for such 131
179	179	assessment year in accordance with sections 12-43, 12-59 or 12-71, the 132
180	180	tax in the other municipality or municipalities shall be removed from 133
181	181	the rate book by means of a certificate of error issued by the assessor or 134
182	182	board of assessors. If such tax has been paid to a municipality in which 135
183	183	such property is not subject to property tax for such assessment year in 136
184	184	accordance with said sections 12-43, 12-59 or 12-71, the amount thereof, 137
185	185	less any tax delinquency or other debt owed by such person, shall be 138
186	186	refunded to the taxpayer upon written application therefor to the tax 139
187	187	collector, in accordance with the provisions of section 12-129, as 140
188	188	amended by this act. Such application shall contain a recital of the facts, 141
189	189	and the collector shall, after examination thereof, refer the same, with 142
190	190	his recommendation thereon, to the board of selectmen in the case of a 143
191	191	town or to the corresponding authority in any other municipality, and 144
192	192	shall certify to the amount of refund to which the applicant is entitled. 145
193	193	Raised Bill No. 7154
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197	197	LCO No. 5748 6 of 28
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199	199	Upon receipt of such application and certification, the selectmen or 146
200	200	other duly constituted authority shall draw an order upon the treasurer 147
201	201	in favor of such applicant for such amount without interest. 148
202	202	Sec. 7. Section 12-127 of the general statutes is repealed and the 149
203	203	following is substituted in lieu thereof (Effective July 1, 2025): 150
204	204	Any person who has been unable to submit evidence of blindness as 151
205	205	required by section 12-92 or of other claim for exemption as required by 152
206	206	section 12-93 may, when he obtains such evidence satisfactory to the 153
207	207	assessors, make application to the collector of taxes in accordance with 154
208	208	the provisions of section 12-129, as amended by this act, within one year 155
209	209	after he obtains such evidence, for abatement in case the tax has not been 156
210	210	paid, or for refund in case the whole tax has been paid, of such part or 157
211	211	the whole of such tax as represents the exemption. Such abatement or 158
212	212	refund shall be reduced by the amount of any tax delinquency or other 159
213	213	debt owed by such person and may be granted retroactively to include 160
214	214	the assessment day next succeeding the date as of which such person 161
215	215	was entitled to the exemption, but in no case shall any abatement or 162
216	216	refund be made for a period greater than one year. 163
217	217	Sec. 8. Section 12-128 of the general statutes is repealed and the 164
218	218	following is substituted in lieu thereof (Effective July 1, 2025): 165
219	219	The amount of any tax which has been collected erroneously from 166
220	220	any person who has served in the Army, Navy, Marine Corps, Coast 167
221	221	Guard, Air Force or Space Force of the United States, or from his relative, 168
222	222	as specified in section 12-81, may be recovered from the municipality to 169
223	223	which the same has been paid at any time within six years from the date 170
224	224	of such payment upon presentation of a claim therefor to the assessor. 171
225	225	The assessor shall examine such claim and, upon finding the claimant 172
226	226	entitled thereto, shall issue a certificate of correction. Upon the issuance 173
227	227	of a certificate of correction, any person taxed in error may make 174
228	228	application in writing to the collector of taxes for the refund of the 175
229	229	erroneously taxed amount, less any tax delinquency or other debt owed 176
230	230	Raised Bill No. 7154
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234	234	LCO No. 5748 7 of 28
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236	236	by such person, in accordance with the provisions of section 12-129, as 177
237	237	amended by this act. Such application shall contain a recital of the facts 178
238	238	and the amount of the refund requested. The tax collector shall, after 179
239	239	examination of such application, refer the same, with the tax collector's 180
240	240	recommendations thereon, to the board of selectmen in a town or 181
241	241	corresponding authority in any other municipality and certify to the 182
242	242	amount of refund, without interest, to which the person is entitled. Any 183
243	243	payment for which no timely application is made or granted under this 184
244	244	section shall be the property of the municipality. 185
245	245	Sec. 9. Section 12-129 of the general statutes is repealed and the 186
246	246	following is substituted in lieu thereof (Effective July 1, 2025): 187
247	247	Any person, firm or corporation who pays any property tax in excess 188
248	248	of the principal of such tax as entered in the rate book of the tax collector 189
249	249	and covered by his warrant therein, or in excess of the legal interest, 190
250	250	penalty or fees pertaining to such tax, or who pays a tax from which the 191
251	251	payor is by statute exempt and entitled to an abatement, or who, by 192
252	252	reason of a clerical error on the part of the assessor or board of 193
253	253	assessment appeals, pays a tax in excess of that which should have been 194
254	254	assessed against his property, or who is entitled to a refund because of 195
255	255	the issuance of a certificate of correction, may make application in 196
256	256	writing to the collector of taxes for the refund of such amount. Such 197
257	257	application shall be delivered or postmarked by the later of (1) three 198
258	258	years from the date such tax was due, (2) such extended deadline as the 199
259	259	municipality may, by ordinance, establish, or (3) ninety days after the 200
260	260	deletion of any item of tax assessment by a final court order or pursuant 201
261	261	to subdivision (3) of subsection (c) of section 12-53, subsection (b) of 202
262	262	section 12-57 or section 12-113. Such application shall contain a recital of 203
263	263	the facts and shall state the amount of the refund requested. The 204
264	264	collector shall, after examination of such application, refer the same, 205
265	265	with his recommendations thereon, to the board of selectmen in a town 206
266	266	or to the corresponding authority in any other municipality, and shall 207
267	267	certify to the amount of refund, if any, to which the applicant is entitled. 208
268	268	The existence of another tax delinquency or other debt owed by the 209
269	269	Raised Bill No. 7154
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272	272
273	273	LCO No. 5748 8 of 28
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275	275	same person, firm or corporation shall be sufficient grounds for denying 210
276	276	the application. Upon such denial, any overpayment shall be applied to 211
277	277	such delinquency or other debt. Upon receipt of such application and 212
278	278	certification, the selectmen or such other authority shall draw an order 213
279	279	upon the treasurer in favor of such applicant for the amount of refund 214
280	280	so certified. Any action taken by such selectmen or such other authority 215
281	281	shall be a matter of record, and the tax collector shall be notified in 216
282	282	writing of such action. Upon receipt of notice of such action, the collector 217
283	283	shall make in his rate book a notation which will date, describe and 218
284	284	identify each such transaction. Each tax collector shall, at the end of each 219
285	285	fiscal year, prepare a statement showing the amount of each such 220
286	286	refund, to whom made and the reason therefor. Such statement shall be 221
287	287	published in the annual report of the municipality or filed in the town 222
288	288	clerk's office within sixty days of the end of the fiscal year. Any payment 223
289	289	for which no timely application is made or granted under this section 224
290	290	shall permanently remain the property of the municipality. Nothing in 225
291	291	this section shall be construed to allow a refund based upon an error of 226
292	292	judgment by the assessors. Notwithstanding the provisions of this 227
293	293	section, the legislative body of a municipality may, by ordinance, 228
294	294	authorize the tax collector to retain payments in excess of the amount 229
295	295	due provided the amount of the excess payment is less than [five] 230
296	296	twenty dollars. 231
297	297	Sec. 10. Section 12-144 of the general statutes is repealed and the 232
298	298	following is substituted in lieu thereof (Effective July 1, 2025): 233
299	299	Any property tax due in any municipality of this state in an amount 234
300	300	not in excess of [one] five hundred dollars shall be due and payable in a 235
301	301	single payment when so determined by the appropriating body of such 236
302	302	municipality. 237
303	303	Sec. 11. Section 12-145 of the general statutes is repealed and the 238
304	304	following is substituted in lieu thereof (Effective July 1, 2025): 239
305	305	The tax collector of each municipality shall, at least five days next 240
306	306	Raised Bill No. 7154
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308	308
309	309
310	310	LCO No. 5748 9 of 28
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312	312	preceding the time when each tax becomes due and payable, give notice 241
313	313	of the time and place at which the tax collector will receive such tax by 242
314	314	advertising in a newspaper [published in such municipality or, if no 243
315	315	newspaper is published in such municipality, by advertising in any 244
316	316	newspaper of the state] having a general circulation in such 245
317	317	municipality and by posting such notice on a signpost, a bulletin board 246
318	318	or the municipality's Internet web site. The tax collector shall repeat 247
319	319	such advertising within one week after such tax has become due and 248
320	320	payable and, again, at least five days before such tax becomes 249
321	321	delinquent. Each such notice shall give each date on which such tax shall 250
322	322	become due and payable and each date on which such tax shall become 251
323	323	delinquent, and shall state that, as soon as such tax becomes delinquent, 252
324	324	it shall be subject to interest at the rate of one and one-half per cent of 253
325	325	such tax for each month or fraction thereof which elapses from the time 254
326	326	when such tax becomes due and payable until the same is paid. The tax 255
327	327	collector of a municipality shall waive the interest on a taxpayer's 256
328	328	delinquent property taxes if (1) the tax collector and the assessor, jointly, 257
329	329	determine that the delinquency is attributable to an error by the tax 258
330	330	assessor or tax collector and is not the result of any action or failure on 259
331	331	the part of the taxpayer, and (2) such waiver is approved by vote of the 260
332	332	legislative body of such municipality, or, in a municipality where the 261
333	333	legislative body is a town meeting, by vote of the board of selectmen. 262
334	334	The tax collector shall notify the taxing authority of the municipality of 263
335	335	all waivers approved pursuant to this section. 264
336	336	Sec. 12. Section 12-146 of the general statutes is repealed and the 265
337	337	following is substituted in lieu thereof (Effective July 1, 2025): 266
338	338	Unless the context otherwise requires, wherever used in this section, 267
339	339	"tax" includes each property tax and each installment and part thereof 268
340	340	due to a municipality as it may have been increased by interest, fees and 269
341	341	charges. If any tax due in a single installment or if any installment of any 270
342	342	tax due in two or more installments is not paid in full (1) on or before 271
343	343	the first day of the month next succeeding the month in which it became 272
344	344	due and payable, or if not due and payable on the first day of the month, 273
345	345	Raised Bill No. 7154
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349	349	LCO No. 5748 10 of 28
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351	351	(2) on or before the same date of the next succeeding month 274
352	352	corresponding to that of the month on which it became due and payable, 275
353	353	the whole or such part of such installment as is unpaid shall thereupon 276
354	354	be delinquent and shall be subject to interest from the due date of such 277
355	355	delinquent installment. Except for unpaid real estate taxes the collection 278
356	356	of which was, or is, deferred under the provisions of section 12-174, and 279
357	357	any predecessor and successor thereto, which unpaid real estate taxes 280
358	358	continue to be subject to the provisions of such deferred collection 281
359	359	statutes, the delinquent portion of the principal of any tax shall be 282
360	360	subject to interest at the rate of [eighteen per cent per annum] one and 283
361	361	one-half per cent for each month or fraction thereof from the time when 284
362	362	it became due and payable until the same is paid, subject to a minimum 285
363	363	interest charge of two dollars per installment which any municipality, 286
364	364	by vote of its legislative body, may elect not to impose, and provided, in 287
365	365	any computation of such interest, under any provision of this section, 288
366	366	each fractional part of a month in which any portion of the principal of 289
367	367	such tax remains unpaid shall be considered to be equivalent to a whole 290
368	368	month. Each addition of interest shall become, and shall be collectible 291
369	369	as, a part of such tax. Interest shall accrue at said rate until payment of 292
370	370	such taxes due notwithstanding the entry of any judgment in favor of 293
371	371	the municipality against the taxpayer or the property of the taxpayer. 294
372	372	The collector shall apply each partial payment [to the wiping out of such 295
373	373	interest before making any application thereof to the reduction of such 296
374	374	principal] in the manner described in section 12-144b. If any tax, at the 297
375	375	time of assessment or because of a subsequent division, represents two 298
376	376	or more items of property, the collector may receive payment in full of 299
377	377	such part of the principal and interest of such tax as represents one or 300
378	378	more of such items, even though interest in full on the entire amount of 301
379	379	the principal of such tax has not been received up to the date of such 302
380	380	payment; in which event, interest on the remaining portion of the 303
381	381	principal of any such tax shall be computed, as the case may be, from 304
382	382	the due date of such tax if no other payment after delinquency has been 305
383	383	made or from the last date of payment of interest in full on the whole 306
384	384	amount or unpaid balance of the principal of such delinquent tax if 307
385	385	Raised Bill No. 7154
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389	389	LCO No. 5748 11 of 28
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391	391	previous payment of interest has been made. Each collector shall keep a 308
392	392	separate account of such interest and the time when the same has been 309
393	393	received and shall pay over the same to the treasurer of the municipality 310
394	394	of the collector as a part of such tax. No tax or installment thereof shall 311
395	395	be construed to be delinquent under the provisions of this section if (A) 312
396	396	such tax or installment was paid through a municipal electronic 313
397	397	payment service within the time allowed by statute for payment of such 314
398	398	tax or installment, or (B) the properly addressed envelope containing 315
399	399	the amount due as such tax or installment, as received by the tax 316
400	400	collector of the municipality to which such tax is payable, bears a (i) 317
401	401	postmark [showing] that shows a date within the time allowed by 318
402	402	statute for the payment of such tax or installment, or (ii) private postage 319
403	403	meter stamp that shows a date within the time allowed by statute for 320
404	404	the payment of such tax or installment and is not accompanied by a 321
405	405	postmark with a different date. Any municipality may, by vote of its 322
406	406	legislative body, require that any delinquent property taxes shall be 323
407	407	paid only in cash or by certified check or money order. Any municipality 324
408	408	adopting such requirement may provide that such requirement shall 325
409	409	only be applicable to delinquency exceeding a certain period in duration 326
410	410	as determined by such municipality. Any municipality shall waive all 327
411	411	or a portion of the interest due and payable under this section on a 328
412	412	delinquent tax with respect to a taxpayer who has (I) received 329
413	413	compensation under chapter 968 as a crime victim, or (II) provided such 330
414	414	municipality with a copy of a police report made by such taxpayer 331
415	415	demonstrating that such payment was stolen, provided such taxpayer 332
416	416	made such payment promptly upon discovery of the theft. 333
417	417	Sec. 13. Section 12-146a of the general statutes is repealed and the 334
418	418	following is substituted in lieu thereof (Effective July 1, 2025): 335
419	419	Any municipality, as defined in subsection (a) of section 12-41, or any 336
420	420	district health department, formed under chapter 368f, [may withhold 337
421	421	or] shall decline to issue and may revoke any license or permit, issued 338
422	422	by such municipality or district health department, to operate a business 339
423	423	enterprise if any taxes or water, sewer or sanitation charges levied by a 340
424	424	Raised Bill No. 7154
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428	428	LCO No. 5748 12 of 28
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430	430	water pollution control authority or such municipality or, in the case of 341
431	431	a district department of health, by any constituent municipality of such 342
432	432	district, against any property owned by or used in such business 343
433	433	enterprise are delinquent and have been so delinquent for a period of 344
434	434	not less than one year. 345
435	435	Sec. 14. Subsection (a) of section 12-155 of the general statutes is 346
436	436	repealed and the following is substituted in lieu thereof (Effective July 1, 347
437	437	2025): 348
438	438	(a) If any person fails to pay any tax, or fails to pay any water or 349
439	439	sanitation charges within thirty days after the due date, the collector or 350
440	440	the collector's duly appointed agent shall make personal demand of 351
441	441	such person therefor or leave written demand at such person's usual 352
442	442	place of abode or deposit in some post office a written demand for such 353
443	443	tax or such water or sanitation charges, postage prepaid, addressed to 354
444	444	such person at such person's last-known place of residence unless, after 355
445	445	making reasonable efforts, the assessor is unable to identify the owner 356
446	446	or persons responsible. If such person is a corporation, limited 357
447	447	partnership or other legal entity, such written demand may be sent to 358
448	448	any person upon whom process may be served to initiate a civil action 359
449	449	against such corporation, limited partnership or entity. If two or more 360
450	450	owners or persons are responsible for the payment of a tax or charge, 361
451	451	written demand sent to one such owner or person shall be deemed 362
452	452	demand upon all such owners or persons. 363
453	453	Sec. 15. Section 12-157 of the general statutes is repealed and the 364
454	454	following is substituted in lieu thereof (Effective July 1, 2025): 365
455	455	(a) When a collector levies one or more tax warrants on real estate, he 366
456	456	or she shall prepare notices thereof, containing the name of the taxpayer, 367
457	457	a legal description of the real property or citation to an instrument in the 368
458	458	land records, an assessor's map or another publicly available document 369
459	459	identifying the real property's boundaries, the street address, if such real 370
460	460	property has one, the amount of the tax or taxes due, including any 371
461	461	Raised Bill No. 7154
462	462
463	463
464	464
465	465	LCO No. 5748 13 of 28
466	466
467	467	interest and charges attributable to the property as of the last day of the 372
468	468	month immediately preceding the notice, a statement that additional 373
469	469	taxes, interest, fees and other charges authorized by law accruing after 374
470	470	the last day of the month immediately preceding the notice are owed in 375
471	471	addition to the amount indicated as due and owing in the notice, and 376
472	472	the date, time and place of sale. The collector shall post one notice on a 377
473	473	bulletin board in or near the collector's office in the town where such 378
474	474	real estate is situated, if any, or at some other exterior place near the 379
475	475	office of the town clerk, which is nearest thereto; one shall be filed in the 380
476	476	town clerk's office of such town and such town clerk shall record and 381
477	477	index the same as a part of the land records of such town, which 382
478	478	recording shall serve as constructive notice equivalent to a lis pendens 383
479	479	for all purposes, and one shall be sent by certified mail, return receipt 384
480	480	requested, to the taxpayer and each mortgage, lienholder and other 385
481	481	encumbrancer of record whose interest is choate and will be affected by 386
482	482	the sale. Such posting, filing and mailing shall be done not more than 387
483	483	twelve and not less than nine weeks before the time of sale and shall 388
484	484	constitute a legal levy of such warrant or warrants upon the real estate 389
485	485	referred to in the notice. Such collector shall also publish a similar notice 390
486	486	for three weeks, at least once each week, in a newspaper published in 391
487	487	such town, or in a newspaper published in the state having a general 392
488	488	circulation in such town. The first notice shall be published beginning 393
489	489	not more than twelve and not less than nine weeks before the time of 394
490	490	sale and the last shall be published not more than four weeks nor less 395
491	491	than two weeks before such sale. He shall also send by certified mail, 396
492	492	return receipt requested, to the delinquent taxpayer and to each 397
493	493	mortgagee, lienholder and other encumbrancer of record whose interest 398
494	494	in such property is choate and will be affected by such sale, a similar 399
495	495	notice which shall not be required to list information pertaining to 400
496	496	properties in which the person to whom the notice is directed has no 401
497	497	interest. The notice shall be sent at least twice, the first not more than 402
498	498	eight nor less than five weeks before such sale and the last not more than 403
499	499	four weeks nor less than two weeks before such sale. The notice shall be 404
500	500	addressed to (1) his or her place of residence, if known to the collector, 405
501	501	Raised Bill No. 7154
502	502
503	503
504	504
505	505	LCO No. 5748 14 of 28
506	506
507	507	[or to] (2) his or her estate or the fiduciary thereof, at such fiduciary's 406
508	508	last known address, if known to the collector, if the collector knows him 407
509	509	or her to be deceased, which notice shall be deemed adequate notice to 408
510	510	all such deceased taxpayer's heirs, devisees, representatives or other 409
511	511	potential claimants, regardless of whether probate proceedings have 410
512	512	been instituted in connection with the estate of the decedent, or [to] (3) 411
513	513	the address, or the agent of such person, to which such person has 412
514	514	requested that tax bills be sent. If there is no address of such person, or 413
515	515	if no such agent is given in the records of such town, the notice shall be 414
516	516	sent to the place where such person regularly conducts business or other 415
517	517	address as the collector believes will give notice of the levy and sale. If 416
518	518	a person is a corporation, limited partnership or other legal entity, the 417
519	519	notice may be sent to any person upon whom process may be served to 418
520	520	initiate a civil action against such corporation, limited partnership or 419
521	521	entity or to any other address that the collector believes will give notice 420
522	522	of the levy and sale. If no place of residence or business is known and 421
523	523	cannot be determined by the tax collector for any owner, taxpayer, 422
524	524	mortgagee, lienholder or other encumbrancer whose interest in the 423
525	525	property is choate and will be affected by the sale, in lieu of notice by 424
526	526	certified mail as provided in this subsection, the notice, together with 425
527	527	the list of mortgagees, lienholders, and other encumbrancers of record 426
528	528	whose interests in the property are choate and will be affected by such 427
529	529	sale, shall be published in a newspaper published in this state, having a 428
530	530	general circulation in the town in which such property is located at least 429
531	531	twice, the first not more than eight weeks nor less than five weeks before 430
532	532	such sale and the last not more than four weeks nor less than two weeks 431
533	533	before such sale. 432
534	534	(b) The collector may, for any reason, adjourn such sale from time to 433
535	535	time by causing public notice of such adjournment. [and] Upon making 434
536	536	a determination of the date such adjourned sale will recommence, the 435
537	537	collector shall give the time and place of such [adjourned] recommenced 436
538	538	sale [to be given either] by oral announcement or posting of a written 437
539	539	notice at the time and place designated for the sale in the notices of such 438
540	540	Raised Bill No. 7154
541	541
542	542
543	543
544	544	LCO No. 5748 15 of 28
545	545
546	546	sale. If the [adjourned] date such sale will recommence is unknown at 439
547	547	the time of adjournment or set for a date more than three days from the 440
548	548	date of the original or rescheduled sale date, the tax collector shall 441
549	549	provide a postage prepaid written notice of the new time and place of 442
550	550	the sale, when determined, to the delinquent taxpayer and each 443
551	551	mortgagee, lienholder and other encumbrancer of record whose interest 444
552	552	is choate and will be affected by the sale. 445
553	553	(c) At the time and place stated in such notices, or, if such sale is 446
554	554	adjourned, at the time and place specified at the time of adjournment or 447
555	555	after as aforesaid, such collector (1) may sell at public auction to the 448
556	556	highest bidder all of said real property, to pay the taxes with the interest, 449
557	557	fees and other charges allowed by law, including, but not limited to, 450
558	558	those charges set forth in section 12-140, or (2) may sell all of said real 451
559	559	property to his municipality if there has been no bidder or the amount 452
560	560	bid is insufficient to pay the amount due. 453
561	561	(d) The collector shall post, at the time and place of the sale, a written 454
562	562	notice stating the amount of all taxes, interest, fees and other charges 455
563	563	authorized by law with respect to each property to be sold. The tax 456
564	564	collector may publish or announce any rules for the orderly conduct of 457
565	565	the auction and the making of payment by successful bidders which are 458
566	566	not inconsistent with the requirements of law. The tax collector or the 459
567	567	municipality may retain the services of auctioneers, clerks and other 460
568	568	persons to assist the tax collector in the conduct of the sale and the cost 461
569	569	of such persons paid for their services shall be added to the taxes due 462
570	570	from the delinquent taxpayer. If more than one property is sold, the tax 463
571	571	collector shall apportion all shared costs equally among all the 464
572	572	properties. 465
573	573	(e) Within two weeks after such sale, the collector shall execute a deed 466
574	574	thereof to the purchaser or to the municipality conducting the sale and 467
575	575	shall lodge the same in the office of the town clerk of such town, where 468
576	576	it shall remain unrecorded six months from the date of such sale. 469
577	577	Raised Bill No. 7154
578	578
579	579
580	580
581	581	LCO No. 5748 16 of 28
582	582
583	583	(f) Within sixty days after such sale, the collector shall cause to be 470
584	584	published in a newspaper having a daily general circulation in the town 471
585	585	in which the real property is located, and shall send by certified mail, 472
586	586	return receipt requested, to the delinquent taxpayer and each 473
587	587	mortgagee, lienholder and other encumbrancer of record whose interest 474
588	588	in such property is choate and is affected by such sale, a notice stating 475
589	589	the date of the sale, the name and address of the purchaser, the amount 476
590	590	the purchaser paid for the property and the date the redemption period 477
591	591	will expire. The notice shall include a statement that if redemption does 478
592	592	not take place by the date stated and in the manner provided by law, the 479
593	593	delinquent taxpayer, and all mortgagees, lienholders and other 480
594	594	encumbrancers who have received actual or constructive notice of such 481
595	595	sale as provided by law, that their respective titles, mortgages, liens, 482
596	596	restraints on alienation and other encumbrances in such property shall 483
597	597	be extinguished. [After such notice is published, and] During the period 484
598	598	commencing upon the mailing of the notice required pursuant to 485
599	599	subsection (a) of this section to the taxpayer and each mortgage, 486
600	600	lienholder and other encumbrancer and ending not later than six 487
601	601	months after the date of the sale or within sixty days if the property was 488
602	602	abandoned or meets other conditions established by ordinance adopted 489
603	603	by the legislative body of the municipality, if the delinquent taxpayer, 490
604	604	mortgagee, lienholder or other encumbrancer whose interest in the 491
605	605	property will be affected by such sale, pays to the collector, the amount 492
606	606	of taxes, interest and charges which were due and owing at the time of 493
607	607	the sale together with interest on the total purchase price paid by the 494
608	608	purchaser at the rate of [eighteen per cent per annum] one and one-half 495
609	609	per cent for each month or fraction thereof from the date of such sale 496
610	610	plus any taxes and debts owed to the municipality that were not 497
611	611	recovered by the sale and any additional charges under section 12-140, 498
612	612	such deed, executed pursuant to subsection (e) of this section, shall be 499
613	613	delivered to the collector by the town clerk for cancellation and the 500
614	614	collector shall provide a certificate of satisfaction to the person paying 501
615	615	the money who, if not the person whose primary duty it was to pay the 502
616	616	tax or taxes, shall have a claim against the person whose primary duty 503
617	617	Raised Bill No. 7154
618	618
619	619
620	620
621	621	LCO No. 5748 17 of 28
622	622
623	623	it was to pay such tax or taxes for the amount so paid, and may add the 504
624	624	same with the equivalent precedence, rate of interest and priority as the 505
625	625	tax paid over other nongovernmental encumbrances but without 506
626	626	precedence or priority over any state or municipal tax lien or any tax 507
627	627	that was not yet due and payable when notice of the levy was first 508
628	628	published to any claim for which he has security upon the property sold, 509
629	629	provided the certificate of satisfaction is recorded on the land records 510
630	630	but the interests of other persons in the property shall not be affected. 511
631	631	Within ten days of receipt of such amounts in redemption of the levied 512
632	632	property, the collector shall notify the purchaser by certified mail, return 513
633	633	receipt requested, that the property has been redeemed and shall tender 514
634	634	such payment, together with the amount held pursuant to 515
635	635	subparagraph (A) of subdivision (1) of subsection (i) of this section, if 516
636	636	any, to the purchaser. If the purchase money and interest are not paid 517
637	637	within such redemption period, the deed shall be recorded and have full 518
638	638	effect. 519
639	639	(g) During the redemption period, the purchaser or the municipality 520
640	640	shall have a sufficient insurable interest in buildings and improvements 521
641	641	upon such property to insure them against fire and other risk of physical 522
642	642	loss, and may petition the Superior Court for the appointment of a 523
643	643	receiver or for other equitable relief if there shall be imminent danger of 524
644	644	damage or destruction thereto or imminent danger of injury to persons 525
645	645	or to other property resulting from conditions thereon or on adjoining 526
646	646	properties. The purchaser or the municipality shall not be liable to any 527
647	647	person, or subjected to forfeiture of their interest, solely by reason of 528
648	648	acquisition by the person of the tax deed, for any condition existing or 529
649	649	occurrence upon such property or adjoining public sidewalks and 530
650	650	streets, or for any failure to act to remedy or investigate any such 531
651	651	condition or occurrence during such redemption period. The expenses 532
652	652	of any receiver appointed on the application of such purchaser or 533
653	653	municipality in excess of any rents or profits paid to the receiver, all 534
654	654	taxes and debts owed to the municipality that were not recovered by the 535
655	655	sale, and any additional charges under section 12-140 shall be added to 536
656	656	Raised Bill No. 7154
657	657
658	658
659	659
660	660	LCO No. 5748 18 of 28
661	661
662	662	the amount of the purchase money and interest required to be paid by 537
663	663	any person to the purchaser or municipality for the collector's deed and 538
664	664	paid to the party that incurred such expenses. 539
665	665	(h) Any municipality holding a lien for unpaid taxes on real estate, 540
666	666	other than the municipality conducting the sale, may purchase all of 541
667	667	such property at a tax sale. 542
668	668	(i) (1) If the sale realizes an amount in excess of the amount needed 543
669	669	to pay all delinquent taxes, interest, penalties, fees, and costs, the 544
670	670	amount of the excess shall be held in an interest-bearing escrow account 545
671	671	separate from all other accounts of the municipality. Any interest earned 546
672	672	from such escrow account shall be the property of the municipality. (A) 547
673	673	If the property is redeemed prior to the expiration of the redemption 548
674	674	period, the amount held in escrow shall, within ten days of the tax 549
675	675	collector receiving notice of redemption, be turned over to the 550
676	676	purchaser. (B) If the property is not redeemed in the redemption period, 551
677	677	the amount held in escrow may be used to pay the delinquent taxes, 552
678	678	interest, penalties, fees and costs on the same or any other property of 553
679	679	the taxpayer, including personal property and motor vehicles. In the 554
680	680	case of subparagraph (B) of this subdivision, the tax collector shall, 555
681	681	within ten days of the expiration of the redemption period, pay to the 556
682	682	clerk of the court for the judicial district in which the property is located 557
683	683	the amount held in escrow remaining after paying the delinquent taxes, 558
684	684	interest, fees, penalties and costs owed by the taxpayer to the 559
685	685	municipality. The tax collector shall, within five days of the payment, 560
686	686	provide notice to the delinquent taxpayer, any mortgagee, lienholder, 561
687	687	or other encumbrancer of record whose interest in such property is 562
688	688	choate and is affected by the sale, by certified mail, return receipt 563
689	689	requested of the name and address of the court to which the moneys 564
690	690	were paid, the person's right to file an application with the court for 565
691	691	return of said money, and the amount of money paid to the court. 566
692	692	(2) If the tax collector pays to the court any moneys pursuant to 567
693	693	subparagraph (B) of subdivision (1) of this subsection, the delinquent 568
694	694	Raised Bill No. 7154
695	695
696	696
697	697
698	698	LCO No. 5748 19 of 28
699	699
700	700	taxpayer, any mortgagee, lienholder or other encumbrancer whose 569
701	701	interest in such property is choate and is affected by the sale may, within 570
702	702	ninety days of the date the tax collector paid the moneys to the court, 571
703	703	file an application with the court for return of the proceeds. Any person 572
704	704	may make an application for payment of moneys deposited in court as 573
705	705	provided for in this subsection to the superior court for the judicial 574
706	706	district in which the property that is the subject of the proceedings 575
707	707	referred to is located, or if said court is not in session to any judge 576
708	708	thereof, for a determination of the equity of the parties having an 577
709	709	interest in such moneys. Notice of such application shall be served in 578
710	710	the same manner as to commence a civil action on all persons having an 579
711	711	interest of record in such property on the date the collector's deed is 580
712	712	recorded, provided neither the purchaser nor the municipality shall be 581
713	713	a party to such action without such purchaser's or municipality's 582
714	714	consent, except that no such service shall be required if the person 583
715	715	making the application is the only person having such an interest. The 584
716	716	court or judge upon such motion or upon its own motion may appoint 585
717	717	a state referee to hear the facts and to make a determination of the equity 586
718	718	of the parties in such moneys. Such referee, after providing at least ten 587
719	719	days' notice to the parties interested of the time and place of hearing, 588
720	720	shall hear the applicant and any parties interested, take such testimonies 589
721	721	as such referee deems material and determine the equities of the parties 590
722	722	having a record interest in such moneys and immediately report to the 591
723	723	court or judge. The report shall contain a detailed statement of findings 592
724	724	by the referee, sufficient to enable the court to determine the 593
725	725	considerations upon which the referee based his conclusions. The report 594
726	726	may be rejected for any irregular or improper conduct in the 595
727	727	performance of the duties of such referee. If the report is rejected, the 596
728	728	court or judge shall appoint another referee to make such determination 597
729	729	and report. If the report is accepted, such determination of the equities 598
730	730	shall be conclusive upon all parties given notice of such hearing, subject 599
731	731	to appeal to the Appellate Court. If no appeal to the Appellate Court is 600
732	732	filed within the time allowed by law, or if one is filed and the 601
733	733	proceedings have terminated in a final judgment determining the 602
734	734	Raised Bill No. 7154
735	735
736	736
737	737
738	738	LCO No. 5748 20 of 28
739	739
740	740	amount due to each party, the clerk shall send a certified copy of the 603
741	741	statement of compensation and of the judgment to the prevailing party 604
742	742	or parties, as the case may be, which shall, upon receipt thereof, pay 605
743	743	such parties the amount due them as compensation. 606
744	744	(3) If no application is filed with the court, any moneys held by the 607
745	745	court shall escheat to the state pursuant to the provisions of part III of 608
746	746	chapter 32. 609
747	747	Sec. 16. Section 12-159b of the general statutes is repealed and the 610
748	748	following is substituted in lieu thereof (Effective July 1, 2025): 611
749	749	No action alleging the invalidity of a collector's deed, substantially, 612
750	750	in the form provided in section 12-158, on any grounds other than fraud, 613
751	751	shall be brought by any person except within one year from the date the 614
752	752	collector's deed was recorded. Unless a lis pendens is recorded within 615
753	753	such time, and except as provided in any judgment in such action, the 616
754	754	subject property's title shall be fully marketable and insurable for all 617
755	755	purposes. 618
756	756	Sec. 17. Section 12-166 of the general statutes is repealed and the 619
757	757	following is substituted in lieu thereof (Effective July 1, 2025): 620
758	758	Unless the context otherwise requires, "tax", wherever used in this 621
759	759	section, includes each property tax and each installment and part 622
760	760	thereof due to a municipality, as such tax may have been increased by 623
761	761	interest, penalties, fees and charges, including collection fees of a 624
762	762	collection agency and attorneys' fees, provided such attorneys' fees shall 625
763	763	be limited to those ordered by the court in any court action or 626
764	764	proceeding brought by the municipality to recover such tax. Each 627
765	765	collector of taxes of each municipality may collect any tax at any time by 628
766	766	authority of any present or future legislation providing for the collection 629
767	767	of any tax and said collector may [photostat] copy the receipted bills of 630
768	768	such collected taxes. Each collector of taxes of each municipality shall, 631
769	769	within a reasonable period after each unpaid tax, or the first installment 632
770	770	thereof in case installment payments have been authorized, has become 633
771	771	Raised Bill No. 7154
772	772
773	773
774	774
775	775	LCO No. 5748 21 of 28
776	776
777	777	due and payable, exclusive of each lawful abatement, exclusive of each 634
778	778	lawful deduction because of a correction which has been made under 635
779	779	the provisions of any legislation providing for corrections of taxes, 636
780	780	exclusive of each uncollectible tax which has been lawfully transferred 637
781	781	to the suspense tax book under the provisions of section 12-165, 638
782	782	exclusive of each uncollectible tax removed under the provisions of 639
783	783	section 12-164 and exclusive of each uncollectible tax removed from the 640
784	784	rate bills under the provisions of section 12-195, proceed to collect such 641
785	785	tax as it has been increased by interest, penalties, fees and charges and 642
786	786	shall, when collection has been made, pay the same, together with all 643
787	787	interest, penalties, fees and charges, to the treasurer of the municipality 644
788	788	served by him. 645
789	789	Sec. 18. Subsection (c) of section 12-169a of the general statutes is 646
790	790	repealed and the following is substituted in lieu thereof (Effective July 1, 647
791	791	2025): 648
792	792	(c) A municipality may redesign and designate a place on [its 649
793	793	municipal motor vehicle] any property tax bill for taxpayers to check off 650
794	794	amounts to donate to the local scholarship fund. The redesign of such 651
795	795	tax bill shall be done so as to allow a taxpayer to voluntarily check off 652
796	796	and donate an amount of [at least one dollar] such taxpayer's choosing. 653
797	797	The donated amount shall not reduce the tax liability but shall be in 654
798	798	addition to the amount otherwise due and payable. The redesign of the 655
799	799	[motor vehicle] property tax bill shall be approved by the Office of 656
800	800	Policy and Management prior to its use. The municipality may include 657
801	801	an insert with its [motor vehicle] property tax bills [which] that explains 658
802	802	the scholarship fund and the check-off provision to the taxpayer. The 659
803	803	town treasurer shall deposit all moneys collected as a result of the check-660
804	804	off in the fund and the treasurer may accept donations from other 661
805	805	sources for purposes of the fund. 662
806	806	Sec. 19. Subsection (a) of section 12-173 of the general statutes is 663
807	807	repealed and the following is substituted in lieu thereof (Effective July 1, 664
808	808	2025): 665
809	809	Raised Bill No. 7154
810	810
811	811
812	812
813	813	LCO No. 5748 22 of 28
814	814
815	815	(a) The collector of each municipality, by pursuing the method 666
816	816	authorized by either section 12-174 or 12-175, as amended by this act, 667
817	817	[may] shall continue any tax lien existing against any item of real estate 668
818	818	to secure the payment of the tax assessed by such municipality thereon 669
819	819	or of any obligation to make a payment in lieu of any such tax, as defined 670
820	820	in section 12-171, as such tax has been increased by legal interest, fees 671
821	821	and charges, by making out and filing, within the time limited by section 672
822	822	12-174 or 12-175, as amended by this act, in the office of the town clerk 673
823	823	of the town wherein such real estate is situated, a certificate containing 674
824	824	the following information: (1) The name of the person against whom 675
825	825	such tax appears in the rate bill; (2) a description of such real estate; (3) 676
826	826	the principal of such tax due thereon, the amount of which, with 677
827	827	interest, if any, and fees and other charges, is secured by such lien; (4) 678
828	828	the date or dates when the principal of such tax became due; and (5) a 679
829	829	statement giving notice of his intention to file a lien pursuant to sections 680
830	830	12-172 and 49-73a to 49-73i, inclusive, against the proceeds of any policy 681
831	831	of insurance providing coverage for loss or damage caused by fire, if a 682
832	832	loss or damage has occurred. The town clerk shall record such certificate 683
833	833	in the land records. Any tax lien so continued, when the tax has been 684
834	834	paid with interest, fees and charges as provided by law, shall be 685
835	835	discharged by a certificate of the then collector of taxes. Such certificate 686
836	836	of release shall be delivered by such collector to the town clerk, who 687
837	837	shall record it in the land records. 688
838	838	Sec. 20. Section 12-175 of the general statutes is repealed and the 689
839	839	following is substituted in lieu thereof (Effective July 1, 2025): 690
840	840	In addition to the method of procuring the continuance of the lien 691
841	841	provided in section 12-174, the tax collector of any municipality [may] 692
842	842	shall continue any tax lien upon any item of real estate by making out a 693
843	843	certificate containing the information required by the provisions of 694
844	844	section 12-173, as amended by this act. Each certificate [authorized] 695
845	845	required by the provisions of this section shall be filed in the office of 696
846	846	the town clerk of the town in which such real estate is situated not later 697
847	847	than two years after the first installment of the tax, or the whole tax in 698
848	848	Raised Bill No. 7154
849	849
850	850
851	851
852	852	LCO No. 5748 23 of 28
853	853
854	854	case installment payments are not authorized, has become due, and the 699
855	855	town clerk shall record such certificate in the land records of such town, 700
856	856	provided the tax collector shall notify the owner of such real estate of 701
857	857	the intent to file a lien by mail not later than fifteen days prior to the 702
858	858	filing of such lien. Failure to notify such owner shall not affect the 703
859	859	validity of the lien. Each such tax, as it may have been increased by 704
860	860	interest, fees and charges provided for by law, shall remain a lien upon 705
861	861	such real estate from the date of the filing of such certificate; and any tax 706
862	862	lien so continued, when the amount due has been paid, may be 707
863	863	discharged by a certificate of the then tax collector recorded in such land 708
864	864	records; but any tax lien upon private property which has been recorded 709
865	865	in the land records of any town for more than fifteen years from the due 710
866	866	date of the tax shall be invalid, and such property shall be free from the 711
867	867	encumbrance of such lien, unless an action of foreclosure has been 712
868	868	commenced during such period of fifteen years and a notice of lis 713
869	869	pendens filed for record, and the tax collector shall, if no such notice has 714
870	870	been filed, upon the request of any interested person, discharge such 715
871	871	lien of record by filing a discharge of lien in the office of the town clerk, 716
872	872	and the town clerk shall record a discharge of lien in the land records. 717
873	873	Sec. 21. Section 12-177 of the general statutes is repealed and the 718
874	874	following is substituted in lieu thereof (Effective July 1, 2025): 719
875	875	Any [town having a population of more than one hundred thousand 720
876	876	as shown by the last United States census and any municipality 721
877	877	coterminous with or within any such town] municipality may enact an 722
878	878	ordinance, specifying the manner by which certificates continuing tax 723
879	879	liens shall, without copying and after binding, be incorporated into the 724
880	880	land records of such [town] municipality, provided, directly after each 725
881	881	certificate of continuance of a tax lien, a vacant space shall be left for the 726
882	882	release, in due course, of such tax lien. Such ordinance may specify the 727
883	883	forms of certificates of continuance and of release of tax liens, the 728
884	884	number of such certificates of continuance and of release to appear on 729
885	885	each page and the form, method and time of binding of such pages into 730
886	886	one or more tax lien books for the land records of such town. Any action 731
887	887	Raised Bill No. 7154
888	888
889	889
890	890
891	891	LCO No. 5748 24 of 28
892	892
893	893	so taken may be amended, rescinded or otherwise altered at any time 732
894	894	by the enactment of a supplementary ordinance. Each such ordinance 733
895	895	shall be a matter of public record and shall not be applicable until thirty 734
896	896	days from the date of its enactment. The tax collector or other agency 735
897	897	authorized by law of any [town or] municipality proceeding under this 736
898	898	section shall continue tax liens by certificate in the manner and form 737
899	899	prescribed by the latest applicable ordinance and shall within the time 738
900	900	limited by law, file such certificates with the proper [town] municipal 739
901	901	clerk. The [town] municipal clerk shall forthwith index such certificates 740
902	902	in the index records of his office and shall, if such original certificates 741
903	903	are not already bound, bind them into one or more volumes, which shall 742
904	904	constitute a part of the land records in his office. While such certificates 743
905	905	are being so bound, the reference to any such tax lien in the index 744
906	906	records of the office of the [town] municipal clerk shall constitute a 745
907	907	sufficient notice to all parties as to the existence and priority of such lien. 746
908	908	Such tax collector or other agency authorized by law shall make out a 747
909	909	certificate releasing any such tax lien when the total amount represented 748
910	910	by such lien has been paid or otherwise legally disposed of. Each such 749
911	911	certificate of release shall be filed with the [town] municipal clerk, who 750
912	912	shall record such release in the space provided therefor directly after the 751
913	913	applicable certificate of continuance. All such certificates of release shall 752
914	914	be preserved by the [town] municipal clerk. Except as provided in this 753
915	915	section, all provisions of the statutes and of relevant special acts relating 754
916	916	to tax liens shall continue to apply to all [towns and] municipalities. 755
917	917	Sec. 22. Section 12-195d of the general statutes is repealed and the 756
918	918	following is substituted in lieu thereof (Effective July 1, 2025): 757
919	919	The lien shall be effective for a period of fifteen years from the date 758
920	920	of filing unless discharged as provided in section 12-195g. A notice of 759
921	921	tax lien shall not be effective if filed more than two years from the date 760
922	922	[of assessment for] the taxes [claimed to be] were due. 761
923	923	Sec. 23. Subdivision (4) of subsection (e) of section 21-80 of the general 762
924	924	statutes is repealed and the following is substituted in lieu thereof 763
925	925	Raised Bill No. 7154
926	926
927	927
928	928
929	929	LCO No. 5748 25 of 28
930	930
931	931	(Effective July 1, 2025): 764
932	932	(4) At the hearing on the petition, the court shall determine whether 765
933	933	all the requirements of subdivisions (1), (2) and (3) of this subsection 766
934	934	have been satisfied and, if they have, shall also determine whether the 767
935	935	home has been abandoned. If such requirements have been satisfied and 768
936	936	such home has been abandoned, the court shall order the owner of the 769
937	937	mobile manufactured home park to conduct a public sale of the home. 770
938	938	Nothing in this section shall preclude the court from deferring the entry 771
939	939	of an order requiring sale and from issuing other appropriate orders, if 772
940	940	the court finds that, within a reasonable period of time, the owner of the 773
941	941	mobile manufactured home will remove the home from the lot or 774
942	942	dispose of the home by sale or will make other appropriate 775
943	943	arrangements with the park owner. The order directing sale shall 776
944	944	require notice which includes a conspicuous statement that the sale will 777
945	945	extinguish all previous ownership and lien rights, except municipal tax 778
946	946	liens. Notice shall be given by certified or registered mail, return receipt 779
947	947	requested, to all persons entitled to notice of the petition. Notice shall 780
948	948	also be posted conspicuously at the entrance of the home and shall be 781
949	949	advertised at least three times in the real estate section of a daily paper 782
950	950	with general circulation in the area where the park is situated. Any 783
951	951	person, including a lienholder or the owner of the mobile manufactured 784
952	952	home park, may bid at the sale. The proceeds of such sale shall be 785
953	953	applied first to the costs of the sale and then to the payment of 786
954	954	lienholders in the order of the priority of their liens. If proceeds remain 787
955	955	thereafter they shall be paid over to the owner of the mobile 788
956	956	manufactured home. Upon conclusion of the sale, the park owner shall 789
957	957	file an affidavit with the court setting forth the nature of its compliance 790
958	958	with the court's order of sale. The court, upon finding compliance with 791
959	959	its order, shall issue a conveyance of title and release of liens, if any, to 792
960	960	the purchaser for filing in the land records, which shall constitute good 793
961	961	title to the home subject to any outstanding municipal tax liens and the 794
962	962	provisions of section 21-67a, and no execution shall issue on the original 795
963	963	summary process action. 796
964	964	Raised Bill No. 7154
965	965
966	966
967	967
968	968	LCO No. 5748 26 of 28
969	969
970	970	Sec. 24. Section 52-483 of the general statutes is repealed and the 797
971	971	following is substituted in lieu thereof (Effective July 1, 2025): 798
972	972	When any temporary injunction is granted to restrain a sale on 799
973	973	execution or tax warrant, the injunction order may direct the levying 800
974	974	officer to adjourn the sale in such manner and for such time as the order 801
975	975	may prescribe. If no such direction is given, such officer nevertheless 802
976	976	may adjourn the sale, from time to time or for an indefinite time, while 803
977	977	the injunction remains in force; and, while such sale is so adjourned, the 804
978	978	lien created by the levy shall remain in force. 805
979	979	This act shall take effect as follows and shall amend the following
980	980	sections:
981	981
982	982	Section 1 October 1, 2025, and
983	983	applicable to assessment
984	984	years commencing on or
985	985	after October 1, 2025
986	986	7-254(a)
987	987	Sec. 2 October 1, 2025, and
988	988	applicable to assessment
989	989	years commencing on or
990	990	after October 1, 2025
991	991	7-258(a)
992	992	Sec. 3 July 1, 2025 12-41(c)
993	993	Sec. 4 July 1, 2025 12-93a(b)
994	994	Sec. 5 July 1, 2025 12-117a(a)(1)
995	995	Sec. 6 July 1, 2025 12-126
996	996	Sec. 7 July 1, 2025 12-127
997	997	Sec. 8 July 1, 2025 12-128
998	998	Sec. 9 July 1, 2025 12-129
999	999	Sec. 10 July 1, 2025 12-144
1000	1000	Sec. 11 July 1, 2025 12-145
1001	1001	Sec. 12 July 1, 2025 12-146
1002	1002	Sec. 13 July 1, 2025 12-146a
1003	1003	Sec. 14 July 1, 2025 12-155(a)
1004	1004	Sec. 15 July 1, 2025 12-157
1005	1005	Sec. 16 July 1, 2025 12-159b
1006	1006	Sec. 17 July 1, 2025 12-166
1007	1007	Sec. 18 July 1, 2025 12-169a(c)
1008	1008	Sec. 19 July 1, 2025 12-173(a)
1009	1009	Raised Bill No. 7154
1010	1010
1011	1011
1012	1012
1013	1013	LCO No. 5748 27 of 28
1014	1014
1015	1015	Sec. 20 July 1, 2025 12-175
1016	1016	Sec. 21 July 1, 2025 12-177
1017	1017	Sec. 22 July 1, 2025 12-195d
1018	1018	Sec. 23 July 1, 2025 21-80(e)(4)
1019	1019	Sec. 24 July 1, 2025 52-483
1020	1020
1021	1021	Statement of Purpose:
1022	1022	To (1) authorize water pollution control authorities to set alternative
1023	1023	payment deadlines, (2) require disclosure of commercial or financial
1024	1024	information in declarations of personal property to municipal officers
1025	1025	upon request, (3) specify that a municipality may withhold and offset a
1026	1026	tax refund against a taxpayer's delinquencies, (4) specify that pending
1027	1027	assessment appeals shall not suspend a municipality's authority to file
1028	1028	a lien continuance certificate, (5) increase from five dollars to twenty
1029	1029	dollars the amount of a tax overpayment a municipality may retain, (6)
1030	1030	increase from one hundred dollars to five hundred dollars the
1031	1031	maximum amount of a tax bill that is billable in a single installment, (7)
1032	1032	authorize tax collectors to give notice to pay taxes in any newspaper
1033	1033	having general circulation in a municipality, (8) require municipalities
1034	1034	to waive all or a portion of interest due on a delinquent tax payment
1035	1035	upon the demonstration of the taxpayer that such payment was stolen,
1036	1036	(9) require municipalities and district health departments to decline to
1037	1037	issue certain licenses to businesses that are tax-delinquent, (10) specify
1038	1038	that written demand for payment of certain municipal taxes and charges
1039	1039	addressed to one person responsible for such payment shall serve as
1040	1040	notice to all persons responsible for such payment, (11) specify that
1041	1041	notice of a tax warrant on real estate sent to a deceased owner's estate or
1042	1042	fiduciary shall be adequate notice to such decedent's heirs, devisees,
1043	1043	representatives and other claimants, (12) specify that a tax sale may be
1044	1044	adjourned to a time to be determined at a later date, (13) permit
1045	1045	redemption of tax delinquent real property after receipt of notice of a
1046	1046	tax warrant on such property, (14) specify that an applicant for payment
1047	1047	of tax sale overages need not serve notice of such application on persons
1048	1048	having an interest of record in the property if there are no such persons
1049	1049	other than the applicant, (15) specify when a property that was the
1050	1050	subject of a tax sale shall have a marketable and insurable title, (16)
1051	1051	authorize municipalities to designate a place on any property tax bill for
1052	1052	taxpayers to donate any amount to a local scholarship fund, (17) make
1053	1053	the recording of lien continuance certificates by municipal tax collectors
1054	1054	mandatory rather than optional, (18) specify that any municipality may
1055	1055	Raised Bill No. 7154
1056	1056
1057	1057
1058	1058
1059	1059	LCO No. 5748 28 of 28
1060	1060
1061	1061	enact an ordinance specifying the manner by which certificates
1062	1062	continuing tax liens are incorporated into land records, (19) specify that
1063	1063	notice of a tax lien shall not be effective if filed more than two years from
1064	1064	the date such taxes were due, rather than two years from the date of
1065	1065	assessment, (20) specify that the sale of an abandoned mobile home shall
1066	1066	extinguish previous ownership and lien rights, except municipal tax
1067	1067	liens, and (21) make minor and technical changes to statutes relating to
1068	1068	municipal tax collection.
1069	1069
1070	1070	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
1071	1071	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
1072	1072	underlined.]
1073	1073