CT HB05171

Changes municipal tax collector authority from discretionary ("may") to mandatory ("shall") for waiving interest on delinquent property taxes when the delinquency results from assessor or tax collector error

Requires joint determination by both the tax collector and assessor that the delinquency was caused by municipal error and not by any taxpayer action or failure

Adds new requirement that interest waivers must be approved by vote of the municipality's legislative body, or by the board of selectmen in towns with town meeting governance

Effective October 1, 2024, applicable to assessment years commencing on or after October 1, 2024

Delinquent property taxes remain subject to interest at 1.5% per month until paid when delinquency is not due to municipal error