AN ACT CONCERNING REVISIONS TO STATUTES RELATING TO MUNICIPAL TAX COLLECTION.

House of Representatives
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General Assembly File No. 335
February Session, 2026 Substitute House Bill No. 5498

House of Representatives, April 1, 2026

The Committee on Planning and Development reported
through REP. KAVROS DEGRAW of the 17th Dist.,
Chairperson of the Committee on the part of the House, that the
substitute bill ought to pass.

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. Section 12 -123 of the general statutes is repealed and the 1
following is substituted in lieu thereof (Effective October 1, 2026): 2
When any town has failed , prior to June fifteenth, to lay necessary 3
taxes or to lay a tax which, in addition to the other estimated yearly 4
income of the town, is sufficient to pay the current expenses of such 5
town, its selectmen shall make a rate bill upon its list last completed for 6
the amount necessary, or for an amount sufficient to pay the deficit in 7
such current expenses, and cause the same to be collected as other taxes. 8
Sec. 2. Section 12 -124 of the general statutes is repealed and the 9
following is substituted in lieu thereof (Effective October 1, 2026): 10
The selectmen of towns, the mayor and aldermen of cities, the 11
warden and burgesses of boroughs and the committees of other 12
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communities (1) may abate the taxes, or the interest on delinquent taxes, 13
or both, assessed by their respective communities upon such persons as 14
are poor and unable to pay the same or upon railroad companies in 15
bankruptcy reorganization, provided [either] a standing abatement 16
committee of a community [or, if a community has no such committee, 17
the Secretary of the Office of Policy and Management ] shall approve 18
such abatement, and (2) shall present to each annual meeting of their 19
respective communities a list of all persons whose taxes, or the interest 20
on whose taxes, they have abated in the preceding year. 21
Sec. 3. Subsection (a) of section 12 -130 of the general statutes is 22
repealed and the following is substituted in lieu thereof (Effective October 23
1, 2026): 24
(a) When any community, authorized to raise money by taxation, lays 25
a tax, it shall appoint a collector thereof; and the selectmen of towns, and 26
the committees of other communities, except as otherwise specially 27
provided by law, shall make out and sign rate bills containing the 28
proportion which each individual is to pay according to the assessment 29
list; and any judge of the Superior Court or any justice of the peace, on 30
their application or that of their successors in office, shall issue a warrant 31
for the collection of any sums due on such rate bills. Each collector shall 32
mail or hand to each individual from whom taxes are due a bill for the 33
amount of taxes for which such individual is liable. In addition, the 34
collector shall include with such bill, using one of the following methods 35
(1) attachment, (2) enclosure, or (3) printed matter upon the face of the 36
bill, a statement of: 37
(A) State aid to municipalities which shall be in the following form: 38
"The (fiscal year) budget for the (city or town) estimates that .... 39
Dollars will be received from the state of Connecticut for various state 40
financed programs. Without this assistance your (fiscal year) property 41
tax would be (herein insert the amount computed in accordance with 42
subsection (b) of this section) mills"; and 43
(B) State aid reduction to municipalities that overspend, which shall 44
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be in the following form: 45
"The state will reduce grants to your town if local spending increases 46
from the previous fiscal year by [more than ] 2.5 per cent [from the 47
previous fiscal year ] or more, or the rate of inflation, whichever is 48
greater." 49
Failure to send out or receive any such bill or statement shall not 50
invalidate the tax. For purposes of this subsection, "mail" includes to 51
send by electronic mail, provided an individual from whom taxes are 52
due consents in writing to receive a bill and statement electronically. 53
Prior to sending any such bill or statement by electronic mail, a 54
community shall provide the public with the appropriate electronic mail 55
address of the community on the community's Internet web site and 56
shall establish procedures to ensure that any individual who consents 57
to receive a bill or statement electronically (i) receives such bill or 58
statement, and (ii) is provided the proper return electronic mail address 59
of the community sending the bill or statement. 60
Sec. 4. Section 12 -130a of the general statutes is repealed and the 61
following is substituted in lieu thereof (Effective October 1, 2026): 62
(a) There shall be established a committee for the purpose of 63
developing and maintaining a program and procedures for the training, 64
examination and certification of tax collection personnel, appointed by 65
the Secretary of the Office of Policy and Management and consisting of 66
seven members, six of whom shall be voting members who shall serve 67
without pay and shall be appointed initially as follows: Two members 68
for two-year terms; two members for four-year terms; and two members 69
for six -year terms. At least one member shall be from a municipality 70
with a population of more than fifty thousand, and at least one member 71
shall be from a municipality with a population under ten thousand. The 72
Secretary of the Office of Policy and Management shall thereafter 73
appoint two members every two years for six -year terms. The seventh 74
member shall be [an employee] the Secretary of the Office of Policy and 75
Management, or the secretary's designee, who shall serve as a voting 76
member of the committee. The seven voting members of the committee, 77
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other than the secretary, or the secretary's designee, shall (1) be certified 78
as certified Connecticut municipal tax collectors pursuant to subsection 79
(b) of this section, (2) have demonstrated competence in tax collection 80
practices in Connecticut , and (3) be employed by a municipality in a 81
position relating to the taxation of property for the purpose of property 82
tax collection. Said committee shall [(1)] (A) elect its own chairman, [(2)] 83
(B) adopt regulations, in accordance with the provisions of chapter 54, 84
for the training, fees and examination of tax collection personnel, 85
including, but not limited to, standards for the certification and 86
recertification of tax collectors, and [(3)] (C) on or after May 27, 2022, 87
amend such regulations to ensure that such training and examination is 88
readily available online or at various locations throughout the state. 89
Such regulations may include requirements for any type of training or 90
experience, or combination thereof, the committee deems appropriate. 91
Any member of the committee other than the secretary, or the secretary's 92
designee, who ceases to be certified as a certified Connecticut municipal 93
tax collector shall cease to be a member of the committee, and the 94
secretary shall appoint a replacement member to fill the remainder of 95
such member's term. 96
(b) Any person may participate in training courses on tax collection 97
practices prescribed by said committee and upon completing such 98
training courses and successfully completing any examination 99
prescribed by said committee, shall be recommended to the Secretary of 100
the Office of Policy and Management as a candidate for certification as 101
a certified Connecticut municipal collector. The Secretary of the Office 102
of Policy and Management shall certify any qualified candidate 103
recommended by said committee as a certified Connecticut municipal 104
collector and may revoke, suspend or deny such certification or 105
recertification for sufficient cause as said secretary may determine. Said 106
secretary may certify a candidate who has not completed such training 107
courses provided such candidate has experience in tax collection 108
practices in Connecticut to such extent, as determined by said secretary, 109
to make it unnecessary to complete such training courses, and provided 110
further such candidate shall be required to successfully complete any 111
examination prescribed by said committee. Such certification shall be 112
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valid for five years from the date of issuance or until regulations are 113
adopted pursuant to subsection (a) of this section, whichever is later. 114
Sec. 5. Section 12 -146 of the general statutes is repealed and the 115
following is substituted in lieu thereof (Effective October 1, 2026): 116
Unless the context otherwise requires, wherever used in this section, 117
"tax" includes each property tax and each installment and part thereof 118
due to a municipality as it may have been increased by interest, fees and 119
charges. If any tax due in a single installment or if any installment of any 120
tax due in two or more installments is not paid in full (1) on or before 121
the first day of the month next succeeding the month in which it became 122
due and payable, or if not due and payable on the first day of the month, 123
(2) on or before the same date of the next succeeding month 124
corresponding to that of the month on which it became due and payable, 125
the whole or such part of such installment as is unpaid shall thereupon 126
be delinquent and shall be subject to interest from the due date of such 127
delinquent installment. Except for unpaid real estate taxes the collection 128
of which was, or is, deferred under the provisions of section 12-174, and 129
any predecessor and successor thereto, which unpaid real estate taxes 130
continue to be subject to the provisions of such deferred collection 131
statutes, the delinquent portion of the principal of any tax shall be 132
subject to interest at the rate of eighteen per cent per annum from the 133
time when it became due and payable until the same is paid, subject to 134
a minimum interest charge of two dollars per installment which any 135
municipality, by vote of its legislative body, may elect not to impose, 136
and provided, in any computation of such interest, under any provision 137
of this section, each fractional part of a month in which any portion of 138
the principal of such tax remains unpaid shall be considered to be 139
equivalent to a whole month. Each addition of interest shall become, 140
and shall be collectible as, a part of such tax. Interest shall accrue at said 141
rate until payment of such taxes due notwithstanding the entry of any 142
judgment in favor of the municipality against the taxpayer or the 143
property of the taxpayer. The collector shall apply each partial payment 144
[to the wiping out of such interest before making any application thereof 145
to the reduction of such principal ] in the manner described in section 146
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12-144b. If any tax, at the time of assessment or because of a subsequent 147
division, represents two or more items of property, the collector may 148
receive payment in full of such part of the principal and interest of such 149
tax as represents one or more of such items, even though interest in full 150
on the entire amount of the principal of such tax has not been received 151
up to the date of such payment; in which event, interest on the 152
remaining portion of the principal of any such tax shall be computed, as 153
the case may be, from the due date of such tax if no other payment after 154
delinquency has been made or from the last date of payment of interest 155
in full on the whole amount or unpaid balance of the principal of such 156
delinquent tax if previous payment of interest has been made. Each 157
collector shall keep a separate account of such interest and the time 158
when the same has been received and shall pay over the same to the 159
treasurer of the municipality of the collector as a part of such tax. No tax 160
or installment thereof shall be construed to be delinquent under the 161
provisions of this section if (A) such tax or installment was paid through 162
a municipal electronic payment service within the time allowed by 163
statute for payment of such tax or installment, or (B) the envelope 164
containing the amount due as such tax or installment, as received by the 165
tax collector of the municipality to which such tax is payable, was 166
properly addressed and bears a (i) postmark [showing] that indicates a 167
date within the time allowed by statute for the payment of such tax or 168
installment, or (ii) private postage meter stamp that indicates a date 169
within such time and does not bear a postmark indicating a different 170
date. Any municipality may, by vote of its legislative body, require that 171
any delinquent property taxes shall be paid only in cash or by certified 172
check or money order. Any municipality adopting such requirement 173
may provide that such requirement shall only be applicable to 174
delinquency exceeding a certain period in duration as determined by 175
such municipality. Any municipality shall waive all or a portion of the 176
interest due and payable under this section on a delinquent tax with 177
respect to a taxpayer who has received compensation under chapter 968 178
as a crime victim or provided such municipality with a copy of a police 179
report made by such taxpayer demonstrating that such payment was 180
stolen, provided such taxpayer made such statement upon discovery of 181
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the theft. 182
Sec. 6. Subsection (a) of section 12 -155 of the general statutes is 183
repealed and the following is substituted in lieu thereof (Effective October 184
1, 2026): 185
(a) If any person fails to pay any tax, or fails to pay any water or 186
sanitation charges within thirty days after the due date, the collector or 187
the collector's duly appointed agent shall make personal demand of 188
such person therefor or leave written demand at such person's usual 189
place of abode or deposit in some post office a written demand for such 190
tax or such water or sanitation charges, postage prepaid, addressed to 191
such person at such person's last-known place of residence unless, after 192
making reasonable efforts, the assessor is unable to identify the owner 193
or persons responsible. If such person is a corporation, limited 194
partnership or other legal entity, such written demand may be sent to 195
any person upon whom process may be served to initiate a civil action 196
against such corporation, limited partnership or entity. If two or more 197
owners or persons are responsible for the payment of a tax or charge, 198
written demand sent to one such owner or person shall be deemed 199
demand upon all such owners or persons. 200
Sec. 7. Section 12 -159b of the general statutes is repealed and the 201
following is substituted in lieu thereof (Effective October 1, 2026): 202
No action alleging the invalidity of a collector's deed, substantially, 203
in the form provided in section 12-158, on any grounds other than fraud, 204
shall be brought by any person except within one year from the date the 205
collector's deed was recorded. Unless a lis pendens is recorded within 206
such time, and except as provided in any judgment in such action, the 207
subject property's title shall be fully marketable and insurable. 208
Sec. 8. Subsection (a) of section 12 -173 of the general statutes is 209
repealed and the following is substituted in lieu thereof (Effective October 210
1, 2026): 211
(a) The collector of each municipality, by pursuing the method 212
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authorized by either section 12 -174 or 12 -175, as amended by this act , 213
[may] shall continue any tax lien existing against any item of real estate 214
to secure the payment of the tax assessed by such municipality thereon 215
or of any obligation to make a payment in lieu of any such tax, as defined 216
in section 12 -171, as such tax has been increased by legal interest, fees 217
and charges, by making out and filing, within the time limited by section 218
12-174 or 12-175, as amended by this act , in the office of the town clerk 219
of the town wherein such real estate is situated, a certificate containing 220
the following information: (1) The name of the person against whom 221
such tax appears in the rate bill; (2) a description of such real estate; (3) 222
the principal of such tax due thereon, the amount of which, with 223
interest, if any, and fees and other charges, is secured by such lien; (4) 224
the date or dates when the principal of such tax became due; and (5) a 225
statement giving notice of his intention to file a lien pursuant to sections 226
12-172 and 49-73a to 49-73i, inclusive, against the proceeds of any policy 227
of insurance providing coverage for loss or damage caused by fire, if a 228
loss or damage has occurred. The town clerk shall record such certificate 229
in the land records. Any tax lien so continued, when the tax has been 230
paid with interest, fees and charges as provided by law, shall be 231
discharged by a certificate of the then collector of taxes. Such certificate 232
of release shall be delivered by such collector to the town clerk, who 233
shall record it in the land records. 234
Sec. 9. Section 12 -175 of the general statutes is repealed and the 235
following is substituted in lieu thereof (Effective October 1, 2026): 236
In addition to the method of procuring the continuance of the lien 237
provided in section 12 -174, the tax collector of any municipality [may] 238
shall continue any tax lien upon any item of real estate by making out a 239
certificate containing the information required by the provisions of 240
section 12 -173, as amended by this act . Each certificate [authorized] 241
required by the provisions of this section shall be filed in the office of 242
the town clerk of the town in which such real estate is situated not later 243
than two years after the first installment of the tax, or the whole tax in 244
case installment payments are not authorized, has become due, and the 245
town clerk shall record such certificate in the land records of such town, 246
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provided the tax collector shall notify the owner of such real estate of 247
the intent to file a lien by mail not later than fifteen days prior to the 248
filing of such lien. Failure to notify such owner shall not affect the 249
validity of the lien. Each such tax, as it may have been increased by 250
interest, fees and charges provided for by law, shall remain a lien upon 251
such real estate from the date of the filing of such certificate; and any tax 252
lien so continued, when the amount due has been paid, may be 253
discharged by a certificate of the then tax collector recorded in such land 254
records; but any tax lien upon private property which has been recorded 255
in the land records of any town for more than fifteen years from the due 256
date of the tax shall be invalid, and such property shall be free from the 257
encumbrance of such lien, unless an action of foreclosure has been 258
commenced during such period of fifteen years and a notice of lis 259
pendens filed for record, and the tax collector shall, if no such notice has 260
been filed, upon the request of any interested person, discharge such 261
lien of record by filing a discharge of lien in the office of the town clerk, 262
and the town clerk shall record a discharge of lien in the land records. 263
Sec. 10. Section 12 -177 of the general statutes is repealed and the 264
following is substituted in lieu thereof (Effective October 1, 2026): 265
Any [town having a population of more than one hundred thousand 266
as shown by the last United States census and any municipality 267
coterminous with or within any such town ] municipality may enact an 268
ordinance, specifying the manner by which certificates continuing tax 269
liens shall, without copying and after binding, be incorporated into the 270
land records of such [town] municipality, provided, directly after each 271
certificate of continuance of a tax lien, a vacant space shall be left for the 272
release, in due course, of such tax lien. Such ordinance may specify the 273
forms of certificates of continuance and of release of tax liens, the 274
number of such certificates of continuance and of release to appear on 275
each page and the form, method and time of binding of such pages into 276
one or more tax lien books for the land records of such [town] 277
municipality. Any action so taken may be amended, rescinded or 278
otherwise altered at any time by the enactment of a supplementary 279
ordinance. Each such ordinance shall be a matter of public record and 280
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shall not be applicable until thirty days from the date of its enactment. 281
The tax collector or other agency authorized by law of any [town or ] 282
municipality proceeding under this section shall continue tax liens by 283
certificate in the manner and form prescribed by the latest applicable 284
ordinance and shall within the time limited by law, file such certificates 285
with the proper [town] municipal clerk. The [town] municipal clerk 286
shall forthwith index such certificates in the index records of [his] such 287
clerk's office and shall, if such original certificates are not already bound, 288
bind them into one or more volumes, which shall constitute a part of the 289
land records in [his] such clerk's office. While such certificates are being 290
so bound, the reference to any such tax lien in the index records of the 291
office of the [town] municipal clerk shall constitute a sufficient notice to 292
all parties as to the existence and priority of such lien. Such tax collector 293
or other agency authorized by law shall make out a certificate releasing 294
any such tax lien when the total amount represented by such lien has 295
been paid or otherwise legally disposed of. Each such certificate of 296
release shall be filed with the [town] municipal clerk, who shall record 297
such release in the space provided therefor directly after the applicable 298
certificate of continuance. All such certificates of release shall be 299
preserved by the [town] municipal clerk. Except as provided in this 300
section, all provisions of the statutes and of relevant special acts relating 301
to tax liens shall continue to apply to all [towns and] municipalities. 302
Sec. 11. Section 52 -483 of the general statutes is repealed and the 303
following is substituted in lieu thereof (Effective October 1, 2026): 304
When any temporary injunction is granted to restrain a sale on 305
execution or tax warrant, the injunction order may direct the levying 306
officer to adjourn the sale in such manner and for such time as the order 307
may prescribe. If no such direction is given, such officer nevertheless 308
may adjourn the sale, from time to time or for an indefinite time, while 309
the injunction remains in force; and, while such sale is so adjourned, the 310
lien created by the levy shall remain in force. 311
Sec. 12. Subsection (b) of section 12 -157 of the general statutes is 312
repealed and the following is substituted in lieu thereof (Effective October 313
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1, 2026): 314
(b) The collector may, for any reason, adjourn such sale from time to 315
time or for an indefinite time, by causing public notice of such 316
adjournment and the time and place of such adjourned sale , as 317
applicable, to be given either by oral announcement or posting of a 318
written notice at the time and place designated for the sale in the notices 319
of such sale. If the adjourned date is set for a date more than three days 320
from the date of the original or rescheduled sale date, the tax collector 321
shall provide a postage prepaid written notice of the new time and place 322
of the sale to the delinquent taxpayer and each mortgagee, lienholder 323
and other encumbrancer of record whose interest is choate and will be 324
affected by the sale. 325
This act shall take effect as follows and shall amend the following
sections:

Section 1 October 1, 2026 12-123
Sec. 2 October 1, 2026 12-124
Sec. 3 October 1, 2026 12-130(a)
Sec. 4 October 1, 2026 12-130a
Sec. 5 October 1, 2026 12-146
Sec. 6 October 1, 2026 12-155(a)
Sec. 7 October 1, 2026 12-159b
Sec. 8 October 1, 2026 12-173(a)
Sec. 9 October 1, 2026 12-175
Sec. 10 October 1, 2026 12-177
Sec. 11 October 1, 2026 52-483
Sec. 12 October 1, 2026 12-157(b)

PD Joint Favorable Subst.

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The following Fiscal Impact Statement and Bill Analysis are prepared for the benefit of the members of
the General Assembly, solely for purposes of information, summarization and explanation and do not
represent the intent of the General Assembly or either chamber thereof for any purpose. In general,
fiscal impacts are based upon a variety of informational sources, including the analyst’s professional
knowledge. Whenever applicable, agency data is consulted as part of the analysis, however final
products do not necessarily reflect an assessment from any specific department.

OFA Fiscal Note

State Impact:
Agency Affected Fund-Effect FY 27 $ FY 28 $
Policy & Mgmt., Off. GF - Savings Minimal Minimal
Note: GF=General Fund

Municipal Impact:
Municipalities Effect FY 27 $ FY 28 $
All Municipalities Potential
Revenue
Gain
See Below See Below
All Municipalities Potential
Revenue
Loss
See Below See Below
All Municipalities Potential
Savings
Minimal Minimal
All Municipalities Potential
Cost
Minimal Minimal

Explanation
The bill results in various impacts described below.
Section 2 removes a requirement that the Office of Policy and
Management (OPM) must approve certain property tax abatements and
instead requires a standing abatement committee to approve them. This
results in a minimal savings to OPM beginning in FY 27 associated with
having to review and approve certain abatements.
This section also results in a potential revenue gain to certain
municipalities beginning in FY 27 that do not have a standing abatement
committee as the bill does not give them any other avenue to approve
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these property tax abatements.
Section 5 expands requirements for a mailed tax payment to be
considered on time. This results in a potential revenue gain to
municipalities beginning in FY 27 to the extent more interest is
accumulated with late tax payments.
The section also modifies the order in which a taxpayer's debt should
be paid when the taxpayer makes a partial payment. Any impact is
dependent on how this would have otherwise been paid.
Section 5 also requires municipalities to waive late payment interest
on tax payments if they meet certain requirements. This results in a
potential revenue loss to municipalities to the extent less interest is
accumulated and paid.
Section 6 allows a tax collector to only send a written demand for
payment to one owner if multiple people are responsible for paying an
overdue tax. This results in a potential savings to municipalities
beginning in FY 27 associated with less postage. Any savings are
anticipated to be minimal.
Sections 11 and 12 require a tax collector to give notice of the place
and time of a reschedule sale. This results in a potential cost to
municipalities beginning in FY 27 associated with more postage or
paper. Any costs are anticipated to be minimal.
The bill makes various other changes that do not result in a fiscal
impact to the state or municipalities.
The Out Years
The annualized ongoing fiscal impact identified above would
continue into the future subject to inflation , the number of abatements
not approved, and the number of mailed notices.

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OLR Bill Analysis
sHB 5498

AN ACT CONCERNING REVISIONS TO STATUTES RELATING TO
MUNICIPAL TAX COLLECTION.

SUMMARY
This bill makes several changes in laws on municipal tax collection,
such as:
1. setting June 14 as the last day for towns to have a tax rate set, after
which boards of selectmen set the rate;
2. removing the requirement that the Office of Policy and
Management (OPM) approve certain municipalities’ exemptions
for the poor and railroads;
3. requiring tax payments to be correctly addressed ( and
postmarked by the due date, as existing law requires) to be
considered paid on time;
4. changing the membership requirements for the committee that
trains, examines, and certifies municipal tax collectors;
5. specifying how partial payments on delinquent bills must be
applied to the amounts owed;
6. requiring municipalities to waive interest on late tax payments if
the payment was stolen; and
7. requiring, rather than allowing (as under current law)
municipalities to continue tax liens and allowing them to adjourn
tax sales indefinitely.
EFFECTIVE DATE: October 1, 2026
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§ 1 — INSUFFICIENT OR NO TAX RATE SET
By law, a town’s board of selectmen must set the tax rate when the
town fails to (1) set a rate (if a proposed budget is rejected, for example)
or (2) set a rate that cover s the town’s expenses. The bill requires this if
the town does not set a sufficient rate, or any rate, before June 15.
(Generally, a municipality’s board of finance or town council will
propose a budget based on expected expenses and revenues and, if the
budget is approved, the mill rate is calculated based on it.)
Under existing law, unchanged by the bill, when the board sets a rate,
it must do so (1) using the most recently completed grand list and (2) at
a level that allows the town to pay its expenses.
§ 2 — APPROVING TAX ABATEMENTS FOR THE POOR
The bill removes the requirement for the OPM secretary to approve
property tax abatements that municipalities may, under existing law,
provide to poor persons and certain bankrupt railroad companies.
Under current law, the secretary must approve these abatements for
municipalities that do not have a standing abat ement committee to
approve them.
§§ 3 & 5 — TAX BILLS
Notice About Spending Cap (§ 3)
The bill modifies the notice about local spending caps that tax
collectors must include on tax bills, aligning it with existing laws on
spending caps. Under current law, the notice must say that the state will
reduce grants to the town if the town’s spending increases by more than
2.5% from the last fiscal year. The bill requires it to instead say that
grants will be reduced if spending increases by 2.5% or more or the
inflation rate, whichever is larger.
Postmark Rule (§ 5)
Under existing law, a tax payment is considered paid on time if the
envelope’s postmark shows it was mailed by the due date. The bill adds
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a condition to this, requiring the envelope to also be properly addressed.
The bill also expands what is considered a timely payment to include
mailed payments, in properly addressed envelopes, that have a private
postage meter stamp dated by the due date. The envelope may not have
a postmark indicating a different date.
§ 4 — TAX COLLECTOR CERTIFICATION COMMITTEE
The bill changes membership requirements for the committee that
trains, examines, and certifies municipal tax collectors (the Certified
Connecticut Municipal Collector Committee (CCMC)).
First, it removes the requirement that one member be an OPM
employee, instead requiring the OPM secretary or someone he selects to
be a member. The bill additionally requires that all other committee
members (1) have C CMC certification and (2) be employed by a
municipality in a position involved with collecting property taxes. If a
member no longer meets these criteria, the bill requires the OPM
secretary to appoint a replacement member to finish the term.
§§ 5 & 6 — DELINQUENT PAYMENTS
Partial Payments (§ 5)
The bill modifies a law on the order in which a taxpayer’s debts
should be paid when the taxpayer makes a partial payment (does not
fully cover the amount owed ), by aligning it with another law on the
application of tax payments.
Currently, tax collectors must first apply the payment to interest and
then the principal (the original tax amount owed). But, under the other
law and the bill, the municipality (or tax collector) must apply partial
payments to debts in this order: (1) expenses the delinquency caused
(including attorney fees, collection expenses, and collector’s fees); (2) the
late interest that has accrued; and (3) the principal, on the oldest tax first.
Waiving Interest Due to a Crime (§ 5)
The bill requires municipalities to waive late payment interest on tax
payments that were stolen if the taxpayer (1) reported the theft to police
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when he or she discovered it and (2) gives the municipality a copy of the
police report. Existing law, unchanged by the bill, requires
municipalities to waive the interest for taxpayers who were victims of a
crime and received payment under the state’s crime victim
compensation program.
Joint Owners (§ 6)
Conforming with existing practice, the bill specifies that if two or
more people are responsible for paying an overdue tax or water or
sanitation bill, the tax collector may send the written demand for
payment to one owner and the demand will be considered to have gone
to all the owners.
§§ 7-12 — TAX LIENS AND SALES
Continuing Liens (§§ 8-10)
By law, real estate on which property taxes are owed is subject to an
unrecorded lien for those taxes (CGS § 12-172). The bill requires, instead
of allows, the tax collector to file a certificate in the land records to
continue the lien if the taxes remain unpaid beyond a period set in
existing law.
The bill also allows all municipalities, not just those with populations
over 100,000 (as under current law), to adopt ordinances setting out how
certificates to continue tax liens are incorporated into their land records.
As under existing law, the ordinances may specify the form of the
certificates and lien releases; the number of certificates and releases that
are on each page; and the form, method, and time the pages are bound
into tax lien books for the land records.
Adjourning Sales (§§ 11 & 12)
By law, tax collectors may adjourn (postpone) a tax sale for any
reason (if there are no bids, for example). But when a collector adjourns
the sale, he or she must issue notice of the place and date of the
rescheduled sale, implying the postponement is for a defined time. The
bill also allows them to postpone the sale indefinitely.
Recorded Deed (§ 7)
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By law, once a property is sold through a tax sale and the tax
collector’s deed has been recorded in the land records for one year, no
one can bring legal action claiming it is invalid, unless they allege fraud.
At this point, t he bill specifies that a property’s title is fully
marketable and insurable unless (1) someone has, within that year,
legally challenged the deed and recorded a notice filed in the land
records that the property is subject to an ongoing legal proceeding (a lis
pendens) and (2) the legal challenge results in a decision that requires
otherwise.
COMMITTEE ACTION
Planning and Development Committee
Joint Favorable Substitute
Yea 21 Nay 0 (03/13/2026)