You asked whether a tax collector can waive interest on a delinquent property tax bill if the delinquency was the result of the town's error. The Office of Legislative Research is not authorized to issue legal opinions and this memo should not be considered as one.

Under CGS § 12-145, delinquent property tax payments are subject to interest at the rate of 1. 5% per month. But, a tax collector can waive the interest if the collector and the tax assessor agree that the delinquency was the result of an error by the collector or assessor and not the result of any action or failure on the taxpayer's part. The collector must notify the town of all waivers granted under this provision, which was adopted under PA 99-151.

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