CT SB00259

Expands the definition of "municipality" in tax collection statutes to explicitly include towns, cities, boroughs, school districts, fire districts, sewer districts, lighting districts, and improvement associations effective October 1, 2020.

Requires tax collectors to include specific property identification information in delinquency notices, including legal descriptions, assessor's maps, street addresses, and a statement that additional taxes and charges may accrue after notice is sent.

Mandates notice be sent by certified mail to taxpayers and all mortgagees, lienholders, and encumbrancers at least twice between 5-8 weeks and 2-4 weeks before the sale date, with alternative publication in newspapers if addresses cannot be determined.

Allows property redemption within six months of sale (or 60 days for abandoned properties meeting municipal ordinance conditions) if the delinquent taxpayer or lienholder pays all back taxes, interest at 18% per annum on the purchase price, and any other municipal debts not recovered by the sale.

Establishes that mailing notice to a deceased taxpayer's estate serves as constructive notice to their heirs, devisees, and creditors regardless of whether probate proceedings have been initiated.