CT HB06571

Municipalities must follow written instructions from taxpayers with multiple properties regarding which property a tax payment should be applied to.

Tax payments made through municipal electronic payment services or postmarked within the statutory payment deadline are not considered delinquent.

Municipalities may withhold or revoke business licenses for delinquent taxes or water, sewer, and sanitation charges unpaid for at least one year.

Tax collector deeds must specify that the property is subject only to taxes not yet due when the levy notice was first published and any other state or municipal liens.

Legal challenges to tax collector deeds must be filed within one year from the date the deed was recorded, except for claims based on fraud.