CT SB00080

Authorizes municipalities to create a delinquent property tax amnesty program by legislative vote to forgive interest and penalties on delinquent taxes.

Applies only to delinquent taxes on one or two-family residences, personal noncommercial property, or automobiles that were due between July 1, 2007, and July 1, 2010.

Requires the full delinquent tax amount, minus penalties and interest, to be paid within 60 days of the municipality's vote to participate in the program.

Excludes commercial and industrial properties, properties owned by entities other than natural persons, and foreclosed properties unless the natural person owner retains ownership after foreclosure.