CT HB07154

Water pollution control authorities may set alternative payment deadlines for benefit assessments and sewerage system charges; unpaid amounts become delinquent 30 days after the due date or at the authority-specified time, effective October 1, 2025

Municipalities must decline to issue and may revoke business licenses when taxes or water/sewer/sanitation charges have been delinquent for one year or more; strengthens existing permissive language to mandatory denial

Tax refunds may be withheld and offset against a taxpayer's existing delinquent taxes or other debts owed to the municipality; applies to various refund types including overpayments, exemptions, and erroneous collections

Single-installment payment threshold increased from $100 to $500, and municipalities may retain overpayments under $20 (increased from $5); tax collectors must now file lien continuance certificates rather than having discretion to do so

Tax sale redemption period begins upon mailing of initial warrant notice rather than after sale; interest on delinquent taxes waived when taxpayer demonstrates payment was stolen and promptly remakes payment