An Act Concerning Revisions To Statutes Relating To Municipal Tax Collection.
HB 7154 is a broad municipal tax collection bill that revises a wide range of statutes governing how towns and related local authorities assess, bill, collect, enforce, refund, and lien property taxes and certain municipal charges. The bill updates procedures for delinquent property taxes, sewer and water-related charges, tax liens, tax sales, refund claims, and notice requirements, while also making several technical and conforming changes across the tax code.
Among its major policy changes, the bill lowers the interest rate on delinquent property taxes and related municipal charges from 18% per year to 1.5% per month, raises the threshold for single-installment billing from $100 to $500, and allows municipalities to retain overpayments under $20. It also requires tax collectors to continue tax liens by filing certificates, expands electronic and newspaper notice options, authorizes municipalities to offset refunds against other debts, and adds new waiver authority for stolen tax payments and assessor/collector errors. The bill further changes rules for business licensing tied to delinquent taxes, tax sale procedures, redemption rights, and the treatment of abandoned mobile homes and lien priorities.
The bill would substantially amend Connecticut’s municipal tax collection framework, affecting numerous sections of Title 12 and related provisions in Titles 7, 21, and 52. It changes the timing, method, and legal effect of notices, liens, refunds, delinquency interest, and tax sales; expands municipal collection tools; and imposes new duties on tax collectors, assessors, municipal legislative bodies, and district health departments. It also affects taxpayers, lessees, business owners, property owners, lienholders, and municipalities by altering refund eligibility, appeal-related lien procedures, and enforcement consequences for delinquent accounts.
Because no committee transcript or vote record was provided, there is no direct evidence of debate or recorded support/opposition in the materials supplied. Based on the bill text and statement of purpose, the measure appears to be framed as an administrative modernization and enforcement package for municipal tax collection, with a mix of taxpayer-relief provisions and stronger collection tools for municipalities. The overall tone of the bill is technical and operational rather than ideological.
The most likely points of contention are the bill’s balance between taxpayer protections and municipal enforcement powers. Taxpayer-favorable provisions include the lower delinquency interest rate, waiver of interest for stolen payments or municipal error, expanded refund rights in some cases, and broader notice rules; municipal-favorable provisions include mandatory lien continuations, offsets against refunds, license denial for tax-delinquent businesses, and expanded collection authority. Another likely area of debate is the shift in tax sale and lien procedures, especially the shortened or clarified deadlines, the treatment of overages, and the mandatory recording of lien continuance certificates, which may increase administrative burdens while strengthening municipal security interests.