CT HB06631

Municipal tax collectors may waive all or a portion of interest due on delinquent property taxes for good cause, notwithstanding existing provisions in sections 12-124 and 12-145 of the general statutes.

Waiver authority applies only to delinquent property taxes owed on property owned by an individual, as defined in section 1-79 of the general statutes.

Tax collectors must notify the municipal taxing authority of all waivers granted under this authority.

The act takes effect upon passage.