CT SB01135

Establishes an 18 percent per annum interest rate on delinquent property taxes with a minimum charge of $2 per installment, effective July 1, 2019.

Allows municipalities to approve a lower interest rate by vote of their legislative body or board of selectmen.

Requires municipalities to waive all or part of interest on delinquent taxes for taxpayers who received crime victim compensation under chapter 968.

Permits tax collectors and assessors to jointly waive interest if delinquency results from their error rather than taxpayer action or inaction.

Clarifies that taxes paid through municipal electronic payment services or postmarked within the payment deadline are not considered delinquent.