CT HB05498

Requires tax collectors to continue tax liens on real estate (changing from permissive "may" to mandatory "shall") and file certificates within two years of the first installment due date, with 15-day advance notice to property owners

Removes the Office of Policy and Management approval requirement for tax abatements, requiring only approval from a municipality's standing abatement committee for poor/unable taxpayers and railroad companies in bankruptcy

Modifies the state aid reduction notice on tax bills to warn of grant reductions when local spending increases by 2.5% or more (or the rate of inflation, whichever is greater) from the previous fiscal year

Expands tax lien certificate recording authority from only towns with populations over 100,000 to all municipalities, allowing any municipality to adopt ordinances for incorporating tax lien certificates into land records

Clarifies that partial tax payments must be applied according to Section 12-144b procedures, and that payments postmarked timely via private postage meter (without contradicting postal postmark) are not considered delinquent