Tax collectors would have to preserve claims for unpaid property taxes

Municipal tax collectors would have to keep tax liens in force by filing certificates in local land records. A tax lien is a municipality's legal claim on real estate to secure unpaid taxes or payments owed in place of taxes, plus interest, fees, and charges. Under the two-year filing method, collectors would mail owners notice at least 15 days before filing. Missing notice would not invalidate the lien. A lien on private property would expire 15 years from the tax's due date unless a foreclosure case began and notice of that case was recorded within that period. Any municipality could adopt a local rule allowing original lien certificates to be bound into its land records without copying them. That rule could apply only 30 days after adoption. These rules would take effect October 1, 2026. Under the two-year method, collectors would file no later than two years after the first installment became due, or the whole tax became due if installments were not allowed.

Local officials could forgive taxes, late-payment interest, or both with approval from a standing local tax relief committee. Relief would cover people who are poor and unable to pay, and railroad companies reorganizing in bankruptcy. A standing local tax relief committee would have to approve. Local officials would list recipients at their community's annual meeting. This provision would take effect October 1, 2026.

Tax collectors or their appointed agents would demand payment of unpaid taxes and overdue water or sanitation charges. The rule would cover people and organizations responsible for unpaid municipal taxes or water or sanitation charges. Collectors could demand payment in person, leave a written demand at the person's home, or mail it to their last known residence. No demand would be required if the assessor could not identify the owner or responsible person after reasonable efforts. A written demand sent to one responsible owner or person would count as a demand to all. For a business or other legal organization, written demand could go to someone authorized to receive court papers. This provision would take effect October 1, 2026. Water or sanitation charges would trigger a demand if unpaid within 30 days after their due date.

Members overseeing tax collector training would need certification, proven collection skills, and jobs in municipal property tax collection. The qualifications would apply to the state committee overseeing training, exams, and certification for tax collection staff. Members would need demonstrated skill in Connecticut tax collection. The secretary of the Office of Policy and Management, or the secretary's chosen representative, would be exempt from these qualifications. Other members who lost their tax collector certification would lose their seats, and the secretary would appoint replacements. These provisions would take effect October 1, 2026.

Collectors would treat covered electronic and mailed property tax payments as timely when they meet the payment deadline rules. These rules would cover municipal property taxes and installments. Electronic payments would have to use a municipal payment service and be made within the legal payment period. Mailed payments would need a properly addressed envelope with a timely postmark or private postage meter stamp. A private postage meter stamp would not qualify if the envelope also bore a postmark showing a different date. These provisions would take effect October 1, 2026.