CT SB00518

Allows persons required to file annual declarations of personal property to electronically sign and file such declarations on forms provided by municipal assessors, if the municipality has the technological ability and agrees to accept electronic signatures.

Requires assessors to mail blank declaration forms to nonresident taxpayers at least 30 days before the filing deadline, or send forms electronically if the nonresident has requested to receive them by email.

Maintains existing penalties of 25% of property assessment for taxpayers who fail to timely file declarations or omit property from their filings.

Changes grammatical references from "which" to "that" in statutory language regarding motor vehicles registered with the Commissioner of Motor Vehicles.

Effective October 1, 2011, and applicable to assessment years commencing on or after October 1, 2011.