reglab/statecodes huggingface dataset:
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-124a. - Municipal option to abate taxes on residence exceeding eight per cent of occupants' income.

(a) Any municipality may, upon approval by its legislative body or in any town in which the legislative body is a town meeting, by the board of selectmen, abate the property taxes due for any tax year with respect to any residential dwelling occupied by the owner or owners and for whom such dwelling is the primary place of residence, to the extent that such property taxes exceed eight per cent or more of the total income from any source, adjusted for self-employed persons to reflect the allowance for expenses in determining adjusted gross income for federal income tax purposes, of such owner or owners and any other person for whom such dwelling is the primary place of residence, for the calendar year immediately preceding the beginning of the tax year for which such taxes are due. Application for such abatement shall be made not later than thirty days preceding the tax due date for such tax year, provided if the amount of such taxes has not been determined on such date, within ten days following determination of the amount of such taxes.
(b) Whenever any municipality has approved abatement of taxes as provided in subsection (a) of this section, the owner or owners shall deliver to the tax collector in such municipality, not later than ten days following the tax due date for such taxes abated, an agreement, on a form executed and acknowledged in the form and manner required for the transfer of an interest in real property, to reimburse such municipality in the amount of the taxes abated, with interest at six per cent per annum or such rate as approved by the legislative body. Such agreement shall contain a legal description of the real property with respect to which such abatement is approved and shall be recorded in the land records of such municipality. Such agreement shall constitute a lien on such real property which shall remain valid until paid. Such lien shall be due and payable in full upon the sale or transfer of such real property or upon the death of the owner, or if owned by more than one person at the time such lien is created, upon the death of the last of such owners surviving. Such lien shall be released by the tax collector in such municipality when the taxes secured thereby have been paid. Liens recorded under the provisions of this subsection shall have the same precedence as tax liens under section 12-172.
(P.A. 78-235, S. 1, 2; P.A. 81-444, S. 1, 2; P.A. 13-276, S. 7.)
History: P.A. 81-444 allowed abatement to the extent that such taxes exceed 8%, rather than 10%, or more of the total income of the occupants of the owner's dwelling, effective July 7, 1981, and applicable in any municipality to assessment year commencing October 1, 1981, and thereafter; P.A. 13-276 amended Subsec. (b) by replacing provision re precedence of mortgage recorded prior to certificate of lien with provision re liens recorded under Subsec. to have same precedence as tax liens.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-125. - Abatement of taxes of corporations.

If any corporation carrying on business in this state is poor and unable to pay real or personal property taxes or both levied against it by any municipality, if such corporation has applied for a working-capital loan from one or more agencies of the United States and if the amount of taxes due to such municipality constitutes a bar or a handicap to the granting of such loan, application may be made to the selectmen of a town not consolidated with a city or borough, to the common council or mayor and board of aldermen if a city, to the warden and burgesses if a borough and to the governing board of any other municipality, for the abatement in whole or in part of such real estate and personal property taxes. Such application shall be in writing and shall contain a recital of the facts and the reason why the corporation believes that it is necessary for the municipality to abate its taxes in whole or in part. Such municipal authority, after an examination of the facts and after hearing, shall have power to abate in whole or in part real and personal property taxes levied by it against such corporation, provided the Secretary of the Office of Policy and Management, after having obtained the written consent of the Attorney General, shall approve. The name of each such corporation receiving such abatement and the amount of taxes so abated shall be presented to the next regular meeting of such municipality. If any corporation receiving abatement as provided in this section withdraws its application for the loan because of which the abatement was granted or if the corporation for any reason fails to receive the loan for which application was made and in accordance with which the abatement was granted, such abatement shall be rescinded and have no effect.
(1949 Rev., S. 1806; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-125a. - Waiver of taxes on certain property held by suppliers of water.

Any municipality may, upon approval by its legislative body, or by the board of selectmen in any town in which the legislative body is a town meeting, waive property taxes and interest related thereto which may be due for any tax year with respect to real or personal property held by any person, firm or corporation for the purpose of creating or furnishing a supply of water for domestic use, exclusive of any such property (1) owned by a municipal corporation or (2) used by any such person, firm or corporation in creating or furnishing such a supply of water for purposes of profit related to such use, with such profit inuring to such person or the owners of such firm or corporation, provided either a standing abatement committee of such municipality or, if such municipality has no standing abatement committee, the Secretary of the Office of Policy and Management shall approve such waiver.
(P.A. 83-563, S. 2; P.A. 13-276, S. 8.)
History: P.A. 13-276 added provision requiring approval of waiver by standing abatement committee or Secretary of the Office of Policy and Management.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-125b. - Exemption or abatement of tax on real property bought from the state by a municipality.

Any municipality that purchases a parcel of land, or a portion thereof owned by the state may enter into an agreement (1) exempting such parcel or portion thereof from any property tax imposed by the municipality, or providing that such parcel or portion thereof is subject to all or any portion of such property tax, and (2) providing for payments in lieu of, or fixing, property taxes with respect to such parcel or portion thereof. Such agreement shall be for such amounts, duration and on such terms as may be approved by the legislative body of such municipality. Any payments in lieu of, or fixing, such taxes, together with interest thereon as provided in any such agreement, shall constitute a lien upon such property, taking precedence over all other liens and encumbrances. Such lien may be foreclosed in the same manner as a lien for property taxes.
(P.A. 06-194, S. 24.)
History: P.A. 06-194 effective July 1, 2006.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-126. - Abatement or refund of tax on tangible personal property assessed in more than one municipality.

If any tangible personal property is assessed in more than one municipality in any assessment year, upon payment of the tax in the municipality in which such property is subject to property tax for such assessment year in accordance with sections 12-43, 12-59 or 12-71, the tax in the other municipality or municipalities shall be removed from the rate book by means of a certificate of error issued by the assessor or board of assessors. If such tax has been paid to a municipality in which such property is not subject to property tax for such assessment year in accordance with said sections 12-43, 12-59 or 12-71, the amount thereof shall be refunded to the taxpayer upon written application therefor to the tax collector. Such application shall contain a recital of the facts, and the collector shall, after examination thereof, refer the same, with his recommendation thereon, to the board of selectmen in the case of a town or to the corresponding authority in any other municipality, and shall certify to the amount of refund to which the applicant is entitled. Upon receipt of such application and certification, the selectmen or other duly constituted authority shall draw an order upon the treasurer in favor of such applicant for such amount without interest.
(1949 Rev., S. 1807; 1955, S. 1074d; P.A. 83-485, S. 8, 13.)
History: P.A. 83-485 provided that, with respect to personal property which is assessed in more than one municipality, upon payment of tax in the municipality in which such property is subject to tax in accordance with Sec. 12-43, 12-59 or 12-71, the tax in other municipalities shall be removed from the rate book and that, with respect to tax on personal property which has been paid to a municipality in which such property is not subject to tax in accordance with Sec. 12-43, 12-59 or 12-71, the amount thereof shall be refunded, effective June 30, 1983, and applicable in any town to the assessment year commencing October 1, 1983, and each assessment year thereafter.
See Sec. 12-57 re issuance of certificate of correction when property improperly included on list.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-127. - Abatement or refund on proof of exempt status.

Any person who has been unable to submit evidence of blindness as required by section 12-92 or of other claim for exemption as required by section 12-93 may, when he obtains such evidence satisfactory to the assessors, make application to the collector of taxes, within one year after he obtains such evidence, for abatement in case the tax has not been paid, or for refund in case the whole tax has been paid, of such part or the whole of such tax as represents the exemption. Such abatement or refund may be granted retroactively to include the assessment day next succeeding the date as of which such person was entitled to the exemption, but in no case shall any abatement or refund be made for a period greater than one year.
(June, 1955, S. 1076d.)
Veteran not entitled to refund by virtue of assumption of tax under provisions of Sec. 12-70. 135 C. 228.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-127a. - Abatement of taxes on structures of historical or architectural merit.

(a) Any municipality may by ordinance provide for the abatement in whole or in part of real property taxes on structures of historical or architectural merit. Such municipality shall determine which structures within its locality shall be available for classification as historically or architecturally meritorious, or it may delegate such determination to local private preservation or architectural bodies.
(b) Such tax abatement shall be available to the owners of real property which is so classified if it can be shown to the satisfaction of the municipality that the current level of taxation is a material factor which threatens the continued existence of the structure, necessitating either its demolition or remodeling in a manner which destroys the historical or architectural value. If, after taxes on such structure have been abated under the terms of this section, such structure is demolished or remodeled in a way which destroys its architectural or historical value, the then owner shall pay to the municipality an amount equal to the total amount of taxes which had been abated under the provisions of this section.
(1969, P.A. 711, S. 1–3; P.A. 84-256, S. 9, 17.)
History: P.A. 84-256 deleted Subsec. (c) authorizing state reimbursement for tax abatements granted under this section.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-128. - Refund of tax erroneously collected from veterans and relatives.

The amount of any tax which has been collected erroneously from any person who has served in the Army, Navy, Marine Corps, Coast Guard or Air Force of the United States, or from his relative, as specified in section 12-81, may be recovered from the municipality to which the same has been paid at any time within six years from the date of such payment upon presentation of a claim therefor to the assessor. The assessor shall examine such claim and, upon finding the claimant entitled thereto, shall issue a certificate of correction. Upon the issuance of a certificate of correction, any person taxed in error may make application in writing to the collector of taxes for the refund of the erroneously taxed amount. Such application shall contain a recital of the facts and the amount of the refund requested. The tax collector shall, after examination of such application, refer the same, with the tax collector's recommendations thereon, to the board of selectmen in a town or corresponding authority in any other municipality and certify to the amount of refund, without interest, to which the person is entitled. Any payment for which no timely application is made or granted under this section shall be the property of the municipality.
(1949 Rev., S. 1811; 1951, S. 1077d; P.A. 75-110, S. 1; P.A. 13-276, S. 9; P.A. 22-74, S. 17.)
History: P.A. 75-110 allowed recovery of erroneously collected tax within six, rather than three, years; P.A. 13-276 added provision re payment for which no timely application is made or granted under section to be property of municipality; P.A. 22-74 substituted “assessor” for “collector of taxes” and “collector”, deleted provision concerning certification to selectmen or other official re entitlement and payment to claimant, and added provision re application for refund upon issuance of certificate of correction, examination of application and referral of same to board of selectmen or corresponding authority and certification of amount of refund, effective July 1, 2022.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-129e and 12-129f. - Failure to reapply for benefits. Grants to municipalities.

Sections 12-129e and 12-129f are repealed.
(1969, P.A. 814, S. 4, 5; 1972, P.A. 253, S. 3.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-129h and 12-129i. - Tax relief for special tax. State reimbursement in lieu of tax.

Sections 12-129h and 12-129i are repealed, effective June 3, 1999.
(1971, P.A. 632, S. 1, 3; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 85-371, S. 6, 10; P.A. 99-89, S. 9, 10.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-129j to 12-129m. - State refunds of property tax payments to certain persons sixty-five or over.

Sections 12-129j to 12-129m, inclusive, are repealed.
(P.A. 73-650, S. 1–3, 5, 6; P.A. 74-55, S. 13, 14.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-129o. - Optional property tax relief by a municipality for certain elderly persons when special tax is levied.

(a) Whenever a special tax is levied on real property by any municipality, other than a special tax levied under the provisions of section 7-382, such municipality may by vote of its legislative body provide that any resident of such municipality who is eligible on the assessment date of such special tax for tax relief under section 12-129b with respect to the general property tax to be levied on such real property in the same calendar year, shall be liable only for a prorated amount of such special tax based on the percentage which such resident's tax liability for said general tax in such municipality bears to the amount such tax liability would be if such resident were not eligible for tax relief under said section 12-129b, provided, if title to the real property is recorded in the name of such resident or his spouse making a claim and qualifying hereunder and any other person or persons, the claimant hereunder shall be liable to pay his fractional share of such special tax levy calculated in accordance with the provisions of this section, and such other person or persons shall pay his or their fractional share of the tax without regard to the provisions of this section. If, at the time the special tax is levied, the mill rate of the ensuing general tax has not been established and the tax levied, the special tax shall be levied in full and the proration herein provided for shall be calculated at the time such general tax is levied. Thereupon any such resident entitled to benefits in accordance with this section shall receive an abatement of the excess special tax levied if such tax has not been paid, or a refund of such excess if such tax has been paid.
(b) Section 12-129d shall not be applicable with respect to tax relief provided by any municipality in accordance with the provisions of subsection (a) of this section.
(P.A. 76-348, S. 1, 2; P.A. 99-89, S. 6, 10.)
History: P.A. 99-89 amended Subsec. (b) by deleting reference to repealed Sec. 12-129i, effective June 3, 1999.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-129p. - Maximum benefits for homeowner receiving tax relief under section 12-129b.

(a) Notwithstanding the provisions of sections 12-129b to 12-129d, inclusive, if the amount of tax benefit calculated in accordance with said sections and provided thereunder for any homeowner qualified for the program of tax relief under said sections is equivalent to two thousand dollars or more in the assessment year commencing October 1, 1985, such benefit shall not, in any subsequent assessment year exceed the amount of such benefit to which such homeowner was entitled for said assessment year commencing October 1, 1985, and additionally, if the amount of such tax benefit for any homeowner so qualified is less than two thousand dollars in the assessment year commencing October 1, 1985, the amount of such homeowner's benefit shall not, in any subsequent assessment year, exceed two thousand dollars.
(b) In any municipality which, as of July 6, 1987, has deferred any part of the amount of increased assessed value of real property pursuant to subsection (e) of section 12-62a of the general statutes, revision of 1958, revised to 2005, the maximum benefit to which any homeowner shall be entitled pursuant to subsection (a) of this section shall be the amount to which such homeowner is entitled pursuant to sections 12-129b to 12-129d, inclusive, in the first assessment year in which no deferral of assessed value occurs, and no maximum benefit shall be imposed in any year prior to such first assessment year in which no deferral occurs.
(P.A. 85-612, S. 2, 6; P.A. 87-586, S. 9, 12; P.A. 99-89, S. 7, 10; P.A. 06-148, S. 9.)
History: P.A. 85-612 effective July 12, 1985, and applicable in any municipality to the assessment year commencing October 1, 1985, and thereafter; P.A. 87-586 increased the maximum tax benefit allowable under the program in Sec. 12-129b so that any homeowner whose tax relief benefit in the assessment year commencing October 1, 1985, was equivalent to $2,000 or more would not in any subsequent year be entitled to any more in benefit and any homeowner whose benefit in said assessment year was less than $2,000 would not in any subsequent year be entitled to any more than $2,000, and added Subsec. (b) providing that the maximum provisions in Subsec. (a) would not be applicable in a municipality in which increased assessed values from revaluation are being added through a phase-in program under Sec. 12-62a and the maximum benefit would be the amount to which any homeowner is entitled in the first year in which there is no deferral of assessment increase, effective July 6, 1987, and applicable to the assessment year commencing October 1, 1986, and each assessment year thereafter; P.A. 99-89 made technical changes, effective June 3, 1999; P.A. 06-148 amended Subsec. (b) by adding “of the general statutes, revision of 1958, revised to 2005” after “subsection (e) of section 12-62a”, effective June 6, 2006.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-129q. - Grants to property owners in special services districts.

(a) In each tax year any municipality may, by vote of its legislative body, provide a grant to residential property owners in special service districts who are not delinquent in payment of taxes due on such property.
(b) As used in this section, “residential property” means a single parcel of property used for residential purposes and includes a single-family residence and a multiple-dwelling structure containing not more than three units, used by occupants as a place of permanent residence where one of the occupants is the owner.
(P.A. 00-229, S. 5, 7.)
History: P.A. 00-229 effective June 1, 2000, and applicable to assessment years commencing on and after October 1, 1998.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-129r. - Municipal option to abate taxes on open space in exchange for transfer of development rights to municipality.

(a) As used in this section:
(1) “Municipality” means any city, town, borough, district or association with municipal powers; and
(2) “Open space land” means any area of land, including forest land, the preservation or restriction of the use of which would (A) maintain and enhance the conservation of natural or scenic resources, (B) protect natural streams or water supply, (C) promote conservation of soils, wetlands, beaches or tidal marshes, (D) enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations or sanctuaries or other open spaces, (E) preserve historic sites, or (F) promote orderly urban or suburban development.
(b) Any municipality may, by ordinance adopted by its legislative body, establish a program under which property taxes may be abated in exchange for the transfer to the municipality of development rights, conservation easements, rights-of-way or any combination thereof, to open space land. Such ordinance shall include, but not be limited to, provisions for requirements for application for the abatement, which shall include a certified appraisal of the property proposed for abatement both with and without development rights.
(c) The abatement may not exceed the market value of the open space land, may be transferable to any other taxable property in the municipality owned by the applicant and may exist for a period of time to be determined by the legislative body of the municipality.
(P.A. 06-128, S. 1.)
History: P.A. 06-128 effective October 1, 2006, and applicable to assessment years commencing on or after that date.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-129s. - Municipal option to abate taxes on high mileage motor vehicles and hybrid passenger cars.

Any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, provide a property tax exemption with respect to motor vehicles that are exempt from sales and use taxes under subdivision (110) or (115) of section 12-412.
(P.A. 07-242, S. 19.)
History: P.A. 07-242 effective January 1, 2008.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-129t. - Municipal option to abate taxes on visitable housing.

As used in this section, “visitable housing” means one-to-four family residential construction that includes three basic architectural features to allow persons with disabilities to easily visit: (1) Interior doorways that provide a minimum thirty-two inch wide unobstructed opening, (2) an accessible means of egress to a home, as defined in Appendix A to 28 CFR Part 36, and (3) a full or half bathroom on the first floor that is compliant with the provisions of the Americans with Disabilities Act of 1990, as amended, 42 USC 12101. Any municipality may, by ordinance adopted by its legislative body, provide property tax abatements to developers of visitable housing.
(P.A. 10-56, S. 3.)
History: P.A. 10-56 effective October 1, 2010, and applicable to assessment years commencing on or after that date.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-131. - Special forms for assessment lists, abstract books and rate bills.

The term “rate maker” means the person or board authorized to prepare rate bills for any municipality. The board of assessors of any municipality, upon written request by its property tax collector, may prepare tentative forms of individual assessment lists and of abstract books separating personal property from real estate and, in such case, shall prepare tentative rules and regulations for the use of such forms in such municipality. Such tentative forms, rules and regulations shall be submitted to the Secretary of the Office of Policy and Management. If he approves, they shall be used as of the assessment date next succeeding such approval. The rate maker in each such municipality shall prepare tentative forms of rate bills to correspond to such separation on the individual assessment lists and abstract book and shall submit such tentative forms of rate bills to said secretary. If said secretary approves, such forms of rate bills shall be used in such municipality. Said secretary may, at any time, rescind his approval of any form, rule or regulation provided for by this section. In such event, if it is necessary, the rate maker shall prepare a new form, rule or regulation and submit the same to said secretary. Each municipality for which a special form of individual assessment list or of abstract book or both have been approved in accordance with the provisions of this section shall be exempt from the provisions of section 12-27 relating to such forms.
(1949 Rev., S. 1814; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-132. - Form and tax warrant.

Warrants for the collection of taxes may be in the following form:
To A.B., collector of taxes of the (here insert the name of community laying the tax), in the county of ...., greeting: By authority of the state of Connecticut, you are hereby commanded forthwith to collect of each person named in the annexed list his proportion of the same, as therein stated, being a tax laid by (name of community), on the .... day of ...., A.D. 20... And you are to pay the amount of said tax, less abatements, and less taxes the lien for which has been continued by certificate to the treasurer of said (name of the community), on or before the .... day of ...., A.D. 20... And if any person fails to pay his proportion of said tax, upon demand, you are to levy upon his goods and chattels, and dispose of the same as the law directs; and after satisfying said tax and the lawful charges, return the surplus, if any, to him; and if such goods and chattels do not come to your knowledge, you are to levy upon his real estate, and sell enough thereof to pay his tax and the costs of levy, and give to the purchaser a deed thereof.
Dated at .... this .... day of ...., A.D. 20...
A.B.,
Judge of the Superior Court
or Justice of the peace.
(1949 Rev., S. 1815; 1961, P.A. 517, S. 11; 1963, P.A. 471, S. 2; 1971, P.A. 11, S. 1; P.A. 74-183, S. 191, 291; P.A. 76-436, S. 167, 681; P.A. 13-276, S. 12.)
History: 1961 act provided that a judge of the circuit court rather than a justice of the peace shall sign the warrant; 1963 act revested authority in justices of the peace; 1971 act deleted provision allowing imprisonment of tax offender; P.A. 74-183 substituted court of common pleas for circuit court; P.A. 76-436 substituted superior court for court of common pleas, effective July 1, 1978; (Revisor's note: In 2001 the references in this section to the date “19..” were changed editorially by the Revisors to “20..” to reflect the new millennium); P.A. 13-276 made a technical change.
The form given need not be strictly pursued. 50 C. 81. Is in the nature of a final execution. 103 C. 260. Cited. 106 C. 230.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-133. - Taxes of subdivisions of towns.

School district, fire district and highway taxes or taxes of any other subdivision of any town shall be laid either on the assessment list of the town last before completed or on the assessment list next thereafter to be completed, provided, if the list next thereafter to be completed is used, such taxes shall not become due and payable until such list has been completed. Each such tax shall be payable within one year after it has been laid.
(1949 Rev., S. 1816.)
Tax laid in 1850 on assessment list of 1849 held valid. 21 C. 65. Cited. 122 C. 402.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-134. - Tax account and receipt to bear same number.

Each assessor or rate maker shall assign a number to each tax account, and the collector shall issue a tax receipt containing the same number for such account.
(1949 Rev., S. 1817; P.A. 13-276, S. 13.)
History: P.A. 13-276 changed “town clerk” to “assessor”.
See Sec. 12-150 re penalty for violation of provisions of this section.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-136. - Bonds of tax collectors. Appointment of new collector.

The collector of taxes of each town, city or borough shall, before the commitment to him of any warrant for the collection of taxes, give a bond, to run for the term of his office, for the faithful discharge of his duties in such sum as is fixed by the selectmen of each town not consolidated with a city or borough, the mayor and aldermen of each city or the warden and burgesses of each borough. Each other collector of taxes shall, before the commitment to him of any warrant for the collection of taxes, give to the municipal district of which he is such collector a bond, with surety, to the acceptance of the committee or other authority signing the rate bill, to run for the term of his office, for the faithful discharge of his duties. The bond of each town tax collector shall be procured from a surety company of good standing approved by the selectmen, and the premium on such bond shall be paid by the town treasurer upon order of the selectmen. If any collector refuses to receive the rate bill or give the bond required by law or to collect and pay the tax within the time limited and delivers up his rate bill, the selectmen or committee of the community may depute some person to collect the sums due on such rate bill, who shall give bond as prescribed in this section.
(1949 Rev., S. 1819; 1957, P.A. 304; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 93-434, S. 10, 20.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; P.A. 93-434 deleted requirement that the bond be in a form approved by the secretary of the office of policy and management, effective June 30, 1993.
Sureties liable for money received by the collector though there were no legal assessments or tax warrants. 47 C. 77. Collector cannot, on suit for money collected, set off claim for salary for other years. 51 C. 171.
Where newly-elected tax collector was unable to furnish bond and resigned, selectmen could deputize collector under section as the bond of the previous holder of office of tax collector had expired. 22 CS 129.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-137. - Appointment of acting tax collectors.

When the tax collector of any town, city, borough, fire district or other municipality, by reason of illness or disability, becomes unable to discharge the duties of his office, the selectmen of the town, or a majority of them, or the governing body of any such municipality, may, by a writing signed by them or by the authorized officer of the governing body, as the case may be, appoint some suitable person as acting tax collector, who, upon being sworn and giving a bond satisfactory to the selectmen or such governing body, may thereupon exercise all the duties and perform all the functions of such tax collector until such time as such tax collector is found by such selectmen or such governing body to have become able to discharge the duties of his office or until his successor is elected or appointed and has qualified.
(1949 Rev., S. 1820; P.A. 13-276, S. 15.)
History: P.A. 13-276 added “or appointed” re successor.
Cited. 22 CS 127; 41 CS 267.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-138. - Collector to report to town clerk and assessor mistakes in assessments.

The collector of town taxes in each town shall report to the town clerk and assessor all property liable to assessment therein which is not assessed, or is assessed to wrong parties, as soon as such fact comes to his knowledge, and the town clerk shall make a proper memorandum thereof, to be kept in his office for the use of the board of assessors of such town.
(1949 Rev., S. 1821; P.A. 13-276, S. 16.)
History: P.A. 13-276 required collector to report to both town clerk and assessor.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-139. - Collector's books open to public inspection.

The tax books of any collector of any municipality or municipal district shall be, at all reasonable times, open to the inspection of any taxpayer and of any auditor of public accounts of such municipality or district. Any collector, who, after request, refuses to exhibit his tax books as aforesaid, shall forfeit the sum of one hundred dollars to such municipality or district, and such penalty may be recovered by an action on such collector's official bond.
(1949 Rev., S. 1822.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-140. - Fees, costs and expenses of tax collectors and tax sales.

The fee of collectors for issuing an alias tax warrant shall be six dollars. All reasonable and necessary costs or expenses for necessary advertising, postage on notices, and reasonable sums paid town clerks or other persons for examining records to ascertain encumbrances upon property sold, for preparing notices at the direction of the tax collector, for drafting collector's deeds, for attorney's fees, for all fees and costs incurred by the municipality in defending any civil action brought as a result of a tax sale or an alias tax warrant or which seeks to enjoin or declare unlawful any tax sale or alias tax warrant, for the services of auctioneers, clerks and other persons retained to assist the collector in conducting the tax sale, for filings in the land records, fees paid to any federal, state or local government entity or agency and for any other fees and expenses incurred or otherwise provided by law shall be paid by the delinquent taxpayer or as provided in section 12-157.
(1949 Rev., S. 3629; 1971, P.A. 301; P.A. 95-228, S. 1, 15; P.A. 13-276, S. 17.)
History: 1971 act increased collectors fee from $2 to $6; P.A. 95-228 added to the amount of fees expenses for postage, notices, the drafting of deeds, attorneys, defense costs and auctioneers, effective July 6, 1995, and applicable to tax sale notices posted, filed or published on and after said date; P.A. 13-276 deleted provisions re fees for levy and sale and added provisions re fees and costs for certain civil actions, filings in land records, paid to federal, state or local government entities or agencies or otherwise provided by law, to be paid by delinquent taxpayer.
Both the 2007 and 2013 revision of section provide for recovery of reasonable attorney's fees; award of attorney's fees not preempted by more restrictive standard in 42 USC 1983. 167 CA 120.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-141. - Collection of taxes: Definitions.

“Municipality”, wherever used in sections 12-142 to 12-170, inclusive, includes each town, consolidated town and city, consolidated town and borough, city, borough, school district, fire district, fire and sewer district, sewer district, lighting district and improvement association and each municipal organization and taxing district not previously mentioned. Except as otherwise indicated in the context, “tax”, wherever used in said sections, includes each property tax and each installment and part thereof due to a municipality, including any interest, penalties, fees and charges, including collection fees of a collection agency, attorney's fees and those fees and charges set forth in section 12-140.
(1949 Rev., S. 1823; P.A. 13-276, S. 18.)
History: P.A. 13-276 replaced reference to Sec. 12-150 with reference to Sec. 12-170 and redefined “tax” to include interest, penalties and certain fees and charges.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-141a. - Payment of municipal taxes by credit card.

Any municipality may allow the payment of taxes, penalties, interest and fees by means of a credit card and may charge the taxpayer a service fee for any such payment made by credit card. The fee shall not exceed any charge by the credit card issuer or service provider, including any discount rate. Payments by credit card shall be made at such times and under such conditions as the municipality may prescribe. The debt incurred through the payment of taxes by means of a credit card shall not be considered a tax collectible pursuant to the provisions of section 12-172.
(P.A. 93-25, S. 2, 3; P.A. 13-276, S. 19.)
History: P.A. 93-25 effective July 1, 1993; P.A. 13-276 limited amount of service fee to that charged by credit card issuer or service provider.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-142. - Installments; due date.

The legislative body of each municipality, upon approving any budget calling for the laying of a tax on property, shall determine whether such tax shall be due and payable in a single installment or in two semiannual installments or in four quarterly installments and shall, unless otherwise provided by law, designate the date or dates on which such installment or installments shall be due and payable, subject to the provisions of section 7-383, in any municipality in compliance with requirements concerning the uniform fiscal year under chapter 110; provided the last installment of any such tax shall be due and payable not later than forty-five days before the end of the fiscal year in which the first installment thereof is due and payable, and provided any special tax shall be due and payable in a single installment. In case of failure of the legislative body to determine when such tax shall be due and payable or whenever the date on which such tax shall be due and payable has been determined, however, (1) the preparation and mailing of rate bills for such tax is delayed until after the date such tax is due or (2) such tax is not applicable to certain property until after the date such tax is due, such tax shall be due and payable, with respect to all property or property which becomes subject to tax after the date such tax is due, whichever is applicable, not later than thirty days following the date on which rate bills for such tax are mailed or handed to persons liable therefor. Except as otherwise provided by law, the several installments of a tax due in two or four installments shall be equal, but any taxpayer may pay two or more of such installments when the first is due.
(1949 Rev., S. 1824; P.A. 83-579, S. 2, 3.)
History: P.A. 83-579 provided that in the event the legislative body fails to determine when the tax is due, or, if determined and mailing of rate bills is delayed until after the tax due date or such tax is not applicable to certain property until after the tax due date, such tax shall be due not later than 30 days following the date on which rate bills are mailed.
See Sec. 7-383 re due date of tax levy.
See 12-63a(d) re payment of taxes on mobile homes.
This date determines beginning of year during which collector may continue by certificate the lien of taxes on real property. 101 C. 389.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-144. - Payment of taxes of not more than one hundred dollars.

Any property tax due in any municipality of this state in an amount not in excess of one hundred dollars shall be due and payable in a single payment when so determined by the appropriating body of such municipality.
(1949 Rev., S. 1826; 1959, P.A. 157, S. 1; P.A. 81-9, S. 1, 2.)
History: 1959 act raised amount to be paid in single payment from $20 to $50; P.A. 81-9 provided that tax of $100 or less be paid in single payment when approved by the municipality, where single payment previously required for tax of $50 or less, effective March 31, 1981, and applicable in any municipality to assessment year commencing October 1, 1980, and each assessment year thereafter.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-144a. - Payment of tax on motor vehicles.

Irrespective of the provisions of sections 12-142 and 12-144, the appropriating body of each municipality, upon approving any budget calling for the laying of a tax on property, shall determine whether such tax as it applies to motor vehicles shall be due and payable in a single installment.
(February, 1965, P.A. 43, S. 1; P.A. 76-338, S. 3, 8; P.A. 77-343, S. 2, 5; P.A. 79-595, S. 2, 3.)
History: P.A. 76-338 required tax on motor vehicles to be paid in single installment whereas previously decision was to be made by municipality's appropriating body; P.A. 77-343 returned decision re installments to appropriating body except that tax levied on motor vehicles in accordance with Sec. 12-71b to be due in single installment, effective June 6, 1977, and applicable to any motor vehicle on assessment list of any town as of October 1, 1976, and any motor vehicle registered or in use in this state thereafter; P.A. 79-595 deleted proviso re taxes in accordance with Sec. 12-71b, effective January 1, 1980, and applicable to assessment year commencing October 1, 1980, and each assessment year thereafter and to any tax due under Sec. 12-71b on January 1, 1980.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-144b. - Application of tax payments.

Except as otherwise provided by the general statutes, all payments made to or recovered by the municipality shall be applied (1) first, for any outstanding unsecured taxes, to expenses concerning such unsecured taxes, including attorney's fees, collection expenses, collector's fees and other expenses and charges related to all delinquencies owed by the party liable therefor before the interest accrued, then to the principal of such outstanding unsecured taxes, paying the oldest such tax first, and (2) for any outstanding secured taxes, first to expenses concerning such secured taxes, including attorney's fees, collection expenses, collector's fees and other expenses and charges related to all delinquencies owed by the party liable therefor before the interest accrued, then to the principal of such outstanding secured taxes, paying the oldest such tax first. If there is litigation pending between the municipality and the party liable for the oldest outstanding tax on such property concerning such oldest outstanding tax, such tax payment shall only be applied to the oldest outstanding tax on such property which is not involved in such litigation, provided this section shall not apply to tax payments tendered by third parties pursuant to contract or by operation of law. The municipality shall follow written instructions from a party liable for taxes on more than one property as to which property or properties a specific payment shall be applied. The municipality shall not be bound by any notation on or accompanying a payment that purports to be payment in full, proposes to waive any rights or powers of the municipality, directs application of the payment in any manner that contradicts any applicable statute or ordinance or is otherwise contrary to law.
(1969, P.A. 98; 1971, P.A. 687; P.A. 13-276, S. 20; P.A. 15-156, S. 1.)
History: 1971 act deleted phrases “obligation of the party liable for the tax” and “obligations of said party” and inserted references to taxes and oldest outstanding taxes on specific properties but excepted from provisions “tax payments rendered by third parties pursuant to contract or by obligation of law”; P.A. 13-276 substantially revised section to change manner in which payments made to or recovered by municipality on specific property are applied; P.A. 15-156 deleted “on any specific property”, deleted “recording fees” in Subdivs. (1) and (2), and added provision re municipality to follow written instructions from party liable for taxes on more than one property as to which property a specific payment shall be applied.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204 - Local Levy and Collection of Taxes › Section 12-144c. - Optional waiver of property tax under one hundred dollars.

Any municipality may waive any property tax due in an amount less than one hundred dollars by action of its legislative body.
(P.A. 75-489, S. 1, 2; P.A. 01-178, S. 1, 2; P.A. 13-276, S. 21; P.A. 21-73, S. 3.)
History: P.A. 01-178 increased the amount of property tax that may be waived from $5 to $25 and added provision re waiver before the date the tax is due, effective October 1, 2001, and applicable to assessment years commencing on and after said date; P.A. 13-276 eliminated requirement that property tax waiver occur before the date the tax is due; P.A. 21-73 increased the amount of property tax that may be waived from $25 to $100, effective July 1, 2021.