Connecticut 2023 Regular Session

Connecticut Senate Bill SB00498

Introduced
1/18/23  
Introduced
1/18/23  
Refer
1/18/23  

Caption

An Act Concerning The Delinquent Property Tax Interest Rate.

Impact

Should SB00498 be enacted, it would directly amend the existing laws concerning property tax interest rates found in section 12-146 of the general statutes. By lowering the interest rate on delinquent property taxes, the bill aims to standardize penalties and make compliance with payment obligations less punitive. This adjustment could lead to improved revenue collection for the state and municipalities, as property owners may be more inclined to pay off their debts at a lower cost. However, it may also reduce the immediate financial incentive for timely payments, as the consequences for late payments would be less severe.

Summary

SB00498, titled 'An Act Concerning The Delinquent Property Tax Interest Rate', proposes a reduction of the interest rate applicable to delinquent property tax payments from 18% to 12%. The primary objective of this bill is to alleviate financial burdens on property owners who fall behind on tax payments, providing them with more manageable repayment options. The reduction in interest rate could have a significant impact on the overall cost of unpaid taxes, potentially making it easier for residents, particularly those facing financial hardship, to clear their tax obligations.

Contention

While the bill seeks to provide a form of financial relief to property owners, there may be points of contention among lawmakers regarding its potential effects on state revenue. Critics may argue that reducing the interest rate could lead to a drop in funds collected through delinquent tax penalties, which could, in turn, affect local government budgets that rely on these revenues for essential services. Proponents of the bill, on the other hand, are likely to argue that by facilitating property tax payments and lowering the interest rate, the bill will ultimately lead to a higher compliance rate and better financial outcomes for both taxpayers and government entities.

Notable_points

The introductory statement behind SB00498 emphasizes the intent to support taxpayers who face challenges in meeting their property tax obligations. By engaging in discussions around the bill, legislators may need to navigate the balance between easing the financial load on residents and ensuring consistent funding for government functions. The bill’s movement through the legislative process will reveal more about its acceptance, opposition, and the wider implications for property tax policy in the state.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05171

An Act Concerning The Waiver Of Interest On Certain Delinquent Property Tax Payments.

CT HB05396

An Act Limiting The Assessment Of Interest On Certain Delinquent Property Tax Payments.

CT HB05282

An Act Allowing Hardship Waivers Of Interest Due From A Delinquent Lottery Sales Agent And Concerning Licensing Of Connecticut Lottery Corporation Employees.

CT HB05172

An Act Concerning The Assessment Of Motor Vehicles For Property Taxation.

CT SB00452

An Act Concerning The Property Tax Appeals Process And The Penalty Related To The Submission Of Income And Expenses Information For Rental Properties.

CT SB00501

An Act Concerning Motor Vehicle Assessments For Property Taxation, Innovation Banks, The Interest On Certain Tax Underpayments, The Assessment On Insurers, School Building Projects, The South Central Connecticut Regional Water Authority Charter And Certain State Historic Preservation Officer Procedures.

CT SB00443

An Act Concerning The Accrual Of Interest On Certain Tax Underpayments And The Business Operating Loss Carry-over Period.

CT HB05144

An Act Concerning The Assignment Of Certain Liens.

CT HB05168

An Act Concerning Solar Installations In Certain Common Interest Ownership Communities.

CT SB00270

An Act Concerning Tax Credits For The Conversion Of Commercial Properties.

Similar Bills

No similar bills found.