CT HB06944

Requires municipalities to issue property tax refunds within 30 days of receiving an application for refund from the tax collector.

Applies to overpayments including taxes in excess of assessed amounts, illegal interest/penalties/fees, taxes paid by statutorily exempt persons, taxes caused by assessor clerical errors, and taxes subject to correction certificates.

Maintains existing three-year deadline for filing refund applications, or such extended deadline as a municipality may establish by ordinance, or 90 days after deletion of tax assessment by court order.

Requires tax collectors to refer applications with recommendations to selectmen or corresponding municipal authority, which must draw a refund order on the treasurer upon certification.

Takes effect October 1, 2015 and amends General Statutes Section 12-129.