Sec. 12-129b. Real property tax relief for certain persons sixty-five years of
age or over. (a) An owner of real property or any tenant for life or for a term of years
liable for property taxes under section 12-48 who meets the qualifications stated in this
subsection shall be entitled to pay the tax levied on said property, calculated in accordance with the provisions of subsection (b) for the first year his claim for said tax relief
is filed and approved in accordance with the provisions of section 12-129c, and he shall
be entitled to continue to pay the amount of said tax or such lesser amount as may be
levied in any year, without regard to the provisions of this section and section 12-129c,
during each subsequent year that he shall meet said qualifications, and the surviving
spouse of such owner or tenant, qualified in accordance with the requirements pertaining
to a surviving spouse in this subsection, or any owner or tenant possessing a joint interest
in said property with such owner at the time of such owner's death and qualified at such
time in accordance with the requirements in this subsection, shall be entitled to continue
to pay the amount of said tax or such lesser amount as may be levied in any year, without
regard to the provisions of this section and section 12-129c, as it becomes due each year
following the death of such owner for as long as such surviving spouse or joint owner
or joint tenant is qualified in accordance with the requirements in this subsection. After
the first year a claim for said tax relief is filed and approved, application for said tax
relief shall be filed biennially on a form prepared for such purpose by the Secretary of
the Office of Policy and Management. No such owner or tenant may qualify for said
tax relief if such claim is filed after May 15, 1980. Any such owner or tenant who is
qualified in accordance with this section and who files such claim on or before May 15,
1980, and any such surviving spouse or joint owner or joint tenant surviving upon the
death of such owner or tenant, shall be entitled to pay said tax in the amount as provided
in this section for so long as such owner or tenant or such surviving spouse or joint
owner or joint tenant continues to be so qualified. To qualify for the tax relief provided
in this section a taxpayer shall meet all the following requirements: (1) Be sixty-five
years of age or over, or his spouse, who is domiciled with him, shall be sixty-five years
or over, or be fifty years of age or over and the surviving spouse of a taxpayer who at
the time of his death had qualified and was entitled to tax relief under this section and
section 12-129c, provided such spouse was domiciled with such taxpayer at the time of
his death, and (2) occupy said real property as his home, and (3) either he or his spouse
shall have resided within this state for at least one year before filing his claim under this
section and section 12-129c, and (4) have had adjusted gross income as determined
under the Internal Revenue Code of 1986, or any subsequent corresponding internal
revenue code of the United States, as from time to time amended, during the calendar
year preceding the filing of his claim in an amount of not more than three thousand
dollars if he shall be unmarried, or have adjusted gross income as determined under the
Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code
of the United States, as from time to time amended, during the calendar year preceding
the filing of the claim in an amount of not more than five thousand dollars if he shall
be married and domiciled with his spouse or, on or after April 9, 1974, individually,
if unmarried, or jointly if married, adjusted gross income and tax-exempt interest as
determined under the Internal Revenue Code of 1986, or any subsequent corresponding
internal revenue code of the United States, as from time to time amended, which is
qualifying income, during the calendar year preceding the filing of the claim in an
amount of not more than six thousand dollars. Notwithstanding provisions of the Internal
Revenue Code under which certain portions of railroad retirement annuities are considered taxable income, for purposes of this subdivision the adjusted gross income of any
such taxpayer for any income year commencing on or after January 1, 1984, shall not
include any portion of such taxpayer's income from railroad retirement annuities received under the Railroad Retirement Act, exclusive of any such income payable in
accordance with the supplemental annuity provisions of said act. Notwithstanding any
provision of the Internal Revenue Code under which any portion of income received as
a pension from the United States Postal System is considered taxable income, for purposes of this subdivision the adjusted gross income of any such person for any income
year commencing on or after January 1, 1996, shall not include any portion of said
pension. A person who received pension income in the 1996 calendar year from the
United States Postal System and who filed an application under subsection (e) of section
12-170aa prior to May 15, 1997, in lieu of filing an application under section 12-129c,
shall be allowed to file an application under said section 12-129c with respect to income
received during the 1996 calendar year, provided such application is filed prior to August
1, 1998. Notwithstanding the provisions of this section and subsection (c) of section
12-129b, the assessor of the town in which such person resides shall, upon approving
such application, reinstate such person's tax relief benefits under this section, as of the
1996 grand list, and shall notify the tax collector to remove any property tax credit under
section 12-170aa that is reflected on such person's rate bill for that assessment year.
(b) The tax on the real property for which the benefits under this section are claimed
shall be calculated by multiplying the assessed value, less one thousand dollars, of said
property for the year 1966 or for any subsequent year in which the taxpayer first files
and has approved a claim under this section and section 12-129c, by the applicable mill
rate of that year for the general property tax, exclusive of any special tax levy, except
that, if such property is located in more than one town, the tax payable to the town of
the taxpayer's voting residence shall be so calculated and the tax payable to the other
town or towns in which such property is located shall be calculated by multiplying the
assessed value of said property for the year 1968 or for any subsequent year in which
a taxpayer first files and has approved a claim under this section and section 12-129c
by the applicable mill rate of such general property tax of that year. If title to real property
is recorded in the name of the person or the spouse making a claim and qualifying under
said sections and any other person or persons, the claimant hereunder shall be entitled
to pay the claimant's fractional share of the tax on such property calculated in accordance
with the provisions of this section, and such other person or persons shall pay the person's
or persons' fractional share of the tax without regard for the provisions of said sections.
For the purposes of this section, a "mobile manufactured home", as defined in section
12-63a, shall be deemed to be real property.
(c) If an owner of real property has qualified and received tax relief under this
section and section 12-129c and subsequently has adjusted gross income in excess of
the maximum as described in this section, he shall notify the municipal tax assessor on
or before the next assessment date and shall be denied tax relief under this section for
such assessment year and thereafter. Any person who fails to notify the municipal tax
assessor of such disqualification shall be fined not more than five hundred dollars.
(d) If any person with respect to whom a claim for tax relief in accordance with
this section and section 12-129c has been approved for any assessment year transfers,
assigns, grants or otherwise conveys subsequent to the first day of October, but prior
to the first day of August in such assessment year the interest in real property to which
such claim for tax relief is related, regardless of whether such transfer, assignment,
grant or conveyance is voluntary or involuntary, the amount of such tax relief benefit,
determined as the amount by which the tax payable without benefit of this section exceeds the tax payable under the provisions of this section, shall be a pro rata portion of
the amount otherwise applicable in such assessment year to be determined by a fraction
the numerator of which shall be the number of full months from the first day of October
in such assessment year to the date of such conveyance and the denominator of which
shall be twelve. If such conveyance occurs in the month of October the grantor shall be
disqualified for such tax relief in such assessment year. The grantee shall be required
within a period not exceeding ten days immediately following the date of such conveyance to notify the assessor thereof, or in the absence of such notice, upon determination
by the assessor that such transfer, assignment, grant or conveyance has occurred, the
assessor shall (1) determine the amount of tax relief benefit to which the grantor is
entitled for such assessment year with respect to the interest in real property conveyed
and notify the tax collector of the reduced amount of such benefit and (2) notify the
Secretary of the Office of Policy and Management on or before the October first next
following the end of the assessment year in which such conveyance occurs of the reduction in such benefit for purposes of a corresponding adjustment in the amount of state
payment to the municipality next following as reimbursement for the revenue loss related
to such tax relief. On or after December 1, 1989, any municipality which neglects to
transmit to the Secretary of the Office of Policy and Management the adjustment as
required by this section shall forfeit two hundred fifty dollars to the state, provided
said secretary may waive such forfeiture in accordance with procedures and standards
adopted by regulation in accordance with chapter 54. Upon receipt of such notice from
the assessor, the tax collector shall, if such notice is received after the tax due date in
the municipality, within ten days thereafter mail or hand a bill to the grantee stating the
additional amount of tax due as determined by the assessor or assessors. Such tax shall
be due and payable and collectible as other property taxes and subject to the same liens
and processes of collection, provided such tax shall be due and payable in an initial or
single installment not sooner than thirty days after the date such bill is mailed or handed
to the grantee and in equal amounts in any remaining, regular installments as the same
are due and payable.
(1967, P.A. 755, S. 1; 1969, P.A. 338, S. 1; 673, S. 1; 814, S. 2; 1971, P.A. 632, S. 2; 749; 1972, P.A. 253, S. 1; P.A.
74-55, S. 3, 4, 14; P.A. 76-383, S. 1, 2; P.A. 79-498, S. 1, 4; 79-514, S. 1, 4; 79-630; P.A. 80-139, S. 1, 2; 80-391, S. 1, 6;
80-463, S. 4, 6; P.A. 81-60, S. 1; 81-244, S. 1, 2; P.A. 83-409, S. 1; June Sp. Sess. P.A. 83-3, S. 1; P.A. 84-515, S. 6, 7;
P.A. 87-586, S. 6, 12; P.A. 89-211, S. 21; P.A. 90-73, S. 2, 5; P.A. 96-180, S. 20, 166; P.A. 98-262, S. 19, 22; P.A. 99-89,
S. 4, 10.)
History: 1969 acts added exception in Subsec. (b) re property located in more than one town, amended Subsec. (b) to
allow multiplication by subsequent reduced rate, and to classify mobile homes as real property and substituted "adjusted
gross income as determined under the Internal Revenue Code of 1954" for gross income from all sources; 1971 acts
amended Subsec. (b) to specify that applicable mill rate is rate for general property tax exclusive of special tax levy,
included tenants for life or for term of years liable for property taxes under Sec. 12-48 under provisions of section and
substituted "taxpayer" for "owner" to reflect tenants' inclusion; 1972 act amended Subdiv. (3) of Subsec. (a) to clarify
language and added Subsecs. (c) and (d) re tax relief for surviving spouse and re procedure in cases where recipient becomes
ineligible because income limit exceeded; P.A. 74-55 amended Subsec. (a) to raise income limit to six thousand dollars
as of April 9, 1974, and amended Subsec. (b) to add provision for calculation of benefits during year in which municipality
adopts uniform fiscal year; P.A. 76-383 made payment at reduced rate applicable only to claims filed for the first time and
approved before June 1, 1976; P.A. 79-498 amended Subsec. (a) to require surviving spouse to be at least fifty years old
for benefits to continue and to have been domiciled with deceased recipient at time of death, deleted Subsec. (c) which
had required only that surviving spouse be at least sixty and relettered Subsec. (d) accordingly, effective July 1, 1979, and
applicable to assessment years commencing on or after October 1, 1978; P.A. 79-514 changed residency requirement in
Subsec. (a) from five years to one year; P.A. 79-630 added provisions that as of October 1, 1979, reduction in rate is not
to include any reduction in rate during years in which revaluation becomes effective; P.A. 80-139 repealed provisions
enacted in P.A. 79-630 and extended allowance for reduction in rates to all rather than limiting it to those whose claims
were first filed and approved before June 1, 1976, effective May 6, 1980, and applicable to taxes levied in any town on
assessment list for 1979 and each assessment list thereafter; P.A. 80-391 deleted reference to Sec. 12-63a and required
biennial filing for continued relief, effective May 29, 1980, and applicable in any town to assessment year commencing
October 1, 1980, and each assessment year thereafter; P.A. 80-463 placed May 15, 1980 as cut off for viable applications
for tax relief, effective June 6, 1980, and applicable to homeowners for assessment year in any town commencing October
1, 1980, and each assessment year thereafter; P.A. 81-60 added Subsec. (d) concerning a reduction in benefit for the
assessment year in which a homeowner's residence is sold; P.A. 81-244 provided statutory authority for continuation of
a deceased homeowner's tax freeze benefit for a qualified surviving spouse or a qualified surviving joint owner and deleted
provisions whereby once-eligible owner becoming ineligible because income exceeds maximum allowed could apply for
and receive relief subsequently; P.A. 83-409 amended Subsec. (d) to specify that conveyance need not be voluntary and
to set a date for notification of the conveyance to the secretary of the office of policy and management; June Sp. Sess. P.A.
83-3 changed term "mobile home" in Subsec. (b) to "mobile manufactured home"; P.A. 84-515 amended Subsec. (a) by
providing that qualifying income for purposes of eligibility under said Subsec. (a) shall be determined without the inclusion
in the taxpayer's adjusted gross income of any portion of such taxpayer's income from railroad retirement annuities received
under the Railroad Retirement Act, exclusive of any income under the supplemental annuity provisions of said act; P.A.
87-586 amended Subsec. (d) to provide for a forfeiture to the state by any municipality neglecting to transmit the information
required for purposes of the adjustment in the amount of state reimbursement to the municipality as a result of a conveyance
of the dwelling with respect to which property tax has been reduced as provided in this section; P.A. 89-211 clarified
reference to the Internal Revenue Code of 1986; P.A. 90-73 amended Subsec. (d) by (1) providing that proration of benefit
for the assessment year shall not be applicable in the event of conveyance of the real property to which such benefit is
related in August or September of the year and (2) adding provision for waiver of forfeiture related to municipal failure
to submit benefit adjustment information as required; P.A. 96-180 made technical changes to conform section's division
into subsections with customary statutory usage, effective June 3, 1996; P.A. 98-262 amended Subsec. (a) to exclude
income received from a United States Postal System pension from adjusted gross income for purposes of Subdiv. (4) and
extend filing date, effective June 8, 1998; P.A. 99-89 amended Subsec. (b) by deleting obsolete provision re taxpayers in
a municipality changing to a uniform fiscal year and making technical changes, effective June 3, 1999.
See Sec. 12-129p re maximum benefits for any homeowner receiving tax relief under Sec. 12-129b.
Sec. 12-129c. Filing of affidavit, terminal date. (a) No claim shall be accepted
under section 12-129b unless the taxpayer or authorized agent of such taxpayer files an
application with the assessor of the municipality in which the property is located, in
affidavit form as provided by the Secretary of the Office of Policy and Management,
during the period from February first to and including May fifteenth of any year in which
benefits are first claimed, including such information as is necessary to substantiate
said claim in accordance with requirements in such application. A taxpayer may make
application to the secretary prior to August fifteenth of the claim year for an extension of
the application period. The secretary may grant such extension in the case of extenuating
circumstance due to illness or incapacitation as evidenced by a physician's certificate
to that extent, or if the secretary determines there is good cause for doing so. The taxpayer
shall present to the assessor a copy of such taxpayer's federal income tax return and the
federal income tax return of such taxpayer's spouse, if filed separately, for such taxpayer's taxable year ending immediately prior to the submission of the taxpayer's application, or if not required to file a federal income tax return, such other evidence of qualifying income in respect to such taxable year as the assessor may require. Each such
application, together with the federal income tax return and any other information submitted in relation thereto, shall be examined by the assessor and if the application is
approved by the assessor, it shall be forwarded to the secretary on or before July first
of the year in which such application is approved, provided in the case of a taxpayer who
received a filing date extension from the secretary, such application shall be forwarded to
the secretary not later than ten business days after the date it is filed with the assessor.
After a taxpayer's claim for the first year has been filed and approved such taxpayer
shall be required to file such an application biennially. In respect to such application
required after the filing and approval for the first year the tax assessor in each municipality shall notify each such taxpayer concerning application requirements by regular mail
not later than February first of the assessment year in which such taxpayer is required
to reapply, enclosing a copy of the required application form. Such taxpayer may submit
such application to the assessor by mail provided it is received by the assessor not later
than March fifteenth in the assessment year with respect to which such tax relief is
claimed. Not later than April first of such year the assessor shall notify, by certified
mail, any such taxpayer for whom such application was not received by said March
fifteenth concerning application requirements and such taxpayer shall be required not
later than May fifteenth to submit such application personally or for reasonable cause,
by a person acting in behalf of such taxpayer as approved by the assessor.
(b) Any person knowingly making a false affidavit for the purpose of claiming
property tax relief under section 12-129b and this section shall be fined not more than
five hundred dollars. Any person who fails to disclose all matters relating thereto or with
intent to defraud makes a false statement shall refund to the state or to the municipality, as
the case may be, all tax relief improperly taken.
(1967, P.A. 755, S. 2; 1969, P.A. 814, S. 3; 1972, P.A. 253, S. 2; P.A. 73-650, S. 4, 6; P.A. 74-55, S. 5, 14; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 80-391, S. 2, 6; P.A. 82-322, S. 1, 6; P.A. 83-485, S. 9, 13; P.A. 85-561, S.
1, 8; June Sp. Sess. P.A. 01-6, S. 50, 85; June Sp. Sess. P.A. 01-9, S. 98, 131.)
History: 1969 act required that affidavit be filed within sixty days after assessment date, rather than fourteen days before
first meeting of board of tax review and required assessor to mail notice of necessity for annual filing at least ten days
before assessment date; 1972 act deleted requirement for ten days' notice enacted in 1969; P.A. 73-650 placed June 30,
1973, deadline for acceptance of claims; P.A. 74-55 made former provisions Subsecs. (a) and (c), inserted substantially
new Subsec. (b) permitting filings within sixty days after April 15, 1974, changed filing period from within sixty days
after assessment date to "prior to and including May fifteenth of any year after calendar year 1974 ..." and deleted former
provisions re notification of claimant and appeals; 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. 80-391 amended Subsec. (a) to detail procedure for required
biennial filing with applicable deadlines and substituted "taxpayer" for "claimant", effective May 29, 1980, and applicable
in any town to assessment year commencing October 1, 1980, and each assessment year thereafter; P.A. 82-322 amended
Subsec. (a) to require assessors to notify qualified taxpayers concerning reapplication requirements not later than February
first, rather than January first, in year in which taxpayer must reapply and amended procedure re income tax information
required so that it must be related to tax year of taxpayer ending immediately prior to application date, in lieu of tax year
ending immediately prior to beginning of assessment year in which application is submitted, as previously required; P.A.
83-485 amended Subsec. (a) by providing that the taxpayer must file claim "during the period from February first to and
including May fifteenth of any year" in lieu of "during the period prior to and including May fifteenth of any year" as
previously provided, effective June 30, 1983, and applicable in any town to the assessment year commencing October 1,
1983, and each assessment year thereafter; P.A. 85-561 amended Subsec. (a) so that in cases of illness or incapacitation,
evidenced by a physician's certificate, taxpayers may file for an extension of the application period, provided such application is made prior to August fifteenth in the claim year, effective July 5, 1985, and applicable to the assessment year in
any municipality commencing October 1, 1985, and each assessment year thereafter; June Sp. Sess. P.A. 01-6 amended
Subsec. (a) to modify procedures for extensions of time for applications for relief and add requirements for such applications,
deleted former Subsec. (b) re certain applications in 1974, redesignated former Subsec. (c) as Subsec. (b), and amended
newly designated Subsec. (b) to change "exemption from taxation" to "claiming property tax relief", to eliminate a possible
term of imprisonment for making false affidavit and to provide for refund of tax relief improperly taken, effective July 1,
2001; June Sp. Sess. P.A. 01-9 added provision re refund of defrauded tax relief to the state or the municipality, effective
July 1, 2001.
Sec. 12-129d. State payment in lieu of tax revenue. (a) On or before January
first, annually, the tax collector of each municipality shall certify to the Secretary of the
Office of Policy and Management, on a form furnished by the secretary, the amount of
tax revenue which such municipality, except for the provisions of section 12-129b,
would have received, together with such supporting information as said secretary may
require. On or after December 1, 1989, any municipality which neglects to transmit the
claim and supporting information as required by this section shall forfeit two hundred
fifty dollars to the state, provided said secretary may waive such forfeiture in accordance
with procedures and standards adopted by regulation in accordance with chapter 54.
Said secretary shall review each such claim in accordance with the procedure set forth
in section 12-120b. Any claimant aggrieved by the results of the secretary's review shall
have the rights of appeal as set forth in section 12-120b.
(b) The Secretary of the Office of Policy and Management shall, on or before August
fifteenth, annually, certify to the Comptroller the amount due each municipality under
the provisions of subsection (a) of this section, including any modification of such claim
made prior to August fifteenth, and the Comptroller shall draw an order on the Treasurer
on or before the first day of September following and the Treasurer shall pay the amount
thereof to such municipality on or before the fifteenth day of September following. If
any modification is made as the result of the provisions of subsection (a) of this section
on or after the August fifteenth following the date on which the tax collector has provided
the amount of tax revenue in question, any adjustments to the amount due to any municipality for the period for which such modification was made shall be made in the next
payment the Treasurer shall make to such municipality pursuant to this section.
(1967, P.A. 755, S. 3, 4; P.A. 74-55, S. 7, 14; 74-338, S. 67, 94; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A.
85-371, S. 5, 10; 85-561, S. 2, 8; P.A. 87-586, S. 7, 12; P.A. 88-230, S. 1, 12; P.A. 90-73, S. 3, 5; 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-220, S. 4-6; 95-283, S. 18, 68; P.A. 96-261, S. 3, 4; June Sp. Sess. P.A. 01-6, S. 51, 85.)
History: P.A. 74-55 set January first deadline for certification to commissioner rather than March first and replaced
"12-129b" with "12-129c"; P.A. 74-338 corrected reference, returning it to original "12-129b"; 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. 85-371 extended
final date for review by the secretary to the January first following deadline for receipt of claims and inserted provisions
concerning modifications resulting in adjustments to amounts due to municipalities, effective July 1, 1985, and applicable
to any grant or claim information received by the secretary of the office of policy and management on or after that date;
P.A. 85-561 added Subsec. (c) providing for (1) a procedure of correction in claim submitted, (2) a procedure of appeal
by the taxpayer, (3) a hearing for the taxpayer before the secretary of the office of policy and management and (4) appeal
to the superior court if the taxpayer is aggrieved in respect to any action of said secretary, effective July 1, 1985, and
applicable to the assessment year in any municipality commencing October 1, 1985, and each assessment year thereafter;
P.A. 87-586 amended Subsec. (a) by inserting the forfeiture provision for any municipality which neglects to transmit the
information required by this section for purposes of computing the amount of state reimbursement for property tax loss
related to the program in Sec. 12-129b; P.A. 90-73 amended Subsec. (a) by adding the provision allowing waiver of the
municipal forfeiture for failure to submit information as required for purposes of state reimbursement; P.A. 95-283 amended
Subsec. (a) to change location of appeal from the judicial district in which the municipality is located to the judicial district
of Hartford-New Britain and Subsec. (c) to change location of appeal from the judicial district in which the applicant
resides to the judicial district of Hartford-New Britain, effective October 1, 1996 (Revisor's note: P.A. 88-230, 90-98, 93-142 and 95-220 authorized substitution of "judicial district of Hartford" for "judicial district of Hartford-New Britain" in
1995 public and special acts, effective September 1, 1998); P.A. 96-261 repealed changes made by P.A. 95-283, effective
June 10, 1996; June Sp. Sess. P.A. 01-6 deleted former provisions re appeals of decisions of the Secretary of the Office
of Policy and Management, including former Subsec. (c), provided for such appeals in accordance with Sec. 12-120b and
made technical changes for purposes of gender neutrality, effective July 1, 2001.
See Sec. 12-120b re uniform administrative procedure for appeals related to state-reimbursed property tax exemptions,
credits and rebates.
Secs. 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.)
Sec. 12-129g. Appropriation. Obsolete.
(1969, P.A. 814, S. 17.)
Secs. 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.)
Secs. 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.)
Sec. 12-129n. Optional municipal property tax relief program for certain
homeowners age sixty-five or over or permanently and totally disabled. (a) Any
municipality may, by vote of its legislative body on recommendation of its board of
finance or equivalent body, provide property tax relief to residents of such municipality,
with respect to real property owned and occupied by such residents as their principal
residence, who are (1) sixty-five years of age and over, or whose spouses, living with
them, are sixty-five years of age or over or sixty years of age or over and the surviving
spouse of a taxpayer qualified in such municipality under this section at the time of his
or her death or with respect to real property on which such residents or their spouses
are liable for taxes under section 12-48, or (2) under age sixty-five and eligible in accordance with applicable federal regulations to receive permanent total disability benefits
under Social Security, or have not been engaged in employment covered by Social
Security and accordingly have not qualified for benefits thereunder, but have become
qualified for permanent total disability benefits under any federal, state or local government retirement or disability plan, including the Railroad Retirement Act and any government-related teacher's retirement plan, in which requirements with respect to qualifications for such permanent total disability benefits are comparable to such requirements
under Social Security, provided such residents or their spouses under subdivisions (1)
or (2) above have been taxpayers of such municipality for one year immediately preceding their receipt of tax benefits under this section, and meet the requirements which may
be established by such municipality with respect to maximum income allowable during
the calendar year preceding the year in which application is made for the tax relief
provided in this section. No such property tax relief, together with any relief received
by any such resident under the provisions of sections 12-129b to 12-129d, inclusive,
and 12-170aa shall exceed, in the aggregate the total amount of the tax which would,
except for said sections 12-129b to 12-129d, inclusive, 12-170aa and this section, be
laid against the taxpayer.
(b) Prior to initial approval by the legislative body of such municipality of the plan of
property tax relief to be provided pursuant to the provisions of this section, the executive
authority of such municipality shall appoint a committee consisting of not less than five
resident taxpayers of such municipality, which shall undertake and complete within a
period not in excess of sixty days following such appointment, a study and investigation
with respect to such property tax relief and, on the basis thereof, prepare a report to be
presented to the board of finance or equivalent body of such municipality, which report
shall include the following: (1) The fiscal effect of such property tax relief on property
tax revenue for such municipality; (2) recommendations with respect to the form and
extent of such property tax relief. After the initial approval of such property tax relief
by the legislative body of such municipality, such plan may be amended from time to
time by vote of its legislative body on recommendation of its board of finance or equivalent body without compliance with the requirements of this subsection applicable to
such initial approval.
(c) The total abatement of property tax revenue, based on an estimate in any tax
year by the board of finance or equivalent body of such municipality, which may be
granted in such tax year by such municipality pursuant to the provisions of this section
shall not exceed an amount equal to ten per cent of the total real property tax assessed
in such municipality in the preceding tax year.
(d) Any such property tax relief granted to any such resident in accordance with
the provisions of this section shall not disqualify such resident with respect to any benefits for which such resident shall be eligible under the provisions of sections 12-129b
to 12-129d, inclusive, and 12-170aa, and any such property tax relief provided under
this section shall be in addition to any such benefits for which such resident shall be
eligible under said sections.
(e) Reimbursement of such municipality under the provisions of sections 12-129b
to 12-129d, inclusive, and 12-170aa shall be limited to such amount as the municipality
would be entitled to receive for revenues lost because of tax relief provided under the
provisions of said sections. The property tax relief provided for in this section may, in
any case where title to real property is recorded in the name of the taxpayer or his or
her spouse and any other person or persons, be prorated to reflect the fractional share
of such taxpayer or spouse or, if such property is a multiple-family dwelling, such relief
may be prorated to reflect the fractional portion of such property occupied by the taxpayer.
(f) Any municipality providing property tax relief under this section may establish
a lien on such property in the amount of the relief granted, provided if the total amount
of such property tax relief with respect to any such taxpayer, when combined with any
such tax relief for which such taxpayer may be eligible in accordance with sections 12-129b to 12-129d, inclusive, or 12-170aa, exceeds in the aggregate seventy-five per cent
of the property tax for which such taxpayer would be liable but for the benefits under
this section and any of the sections mentioned above in this subsection, such municipality
shall be required to establish a lien on such property in the amount of the total tax relief
granted, plus interest applicable to the total of such unpaid taxes at a rate to be determined
by such municipality. Any such lien shall have a priority in the settlement of such person's estate.
(g) (1) Any municipality establishing a program of property tax relief under this
section shall make persons eligible for such relief if they qualify in accordance with age
and income pursuant to subsection (a) of this section and are unit owners of a cooperative.
(2) The amount of annual property tax relief in accordance with this subsection to
any such person shall be determined in relation to an assumed amount of property tax
liability applicable to the assessed value for the dwelling unit which such person owns
and occupies, as determined by the assessor in the municipality in which the cooperative
is situated. For purposes of this section the assessor shall determine the assumed amount
of property tax liability applicable to the assessed value for the dwelling unit of each
such person who is otherwise eligible under this subsection, but such determination
shall not constitute a tax bill for purposes of property taxation of such cooperative or
any individual dwelling unit thereof. Annually, not later than the first day of June, the
assessor in such municipality, upon receipt of an application for such relief, shall determine, with respect to the assessment list in such municipality for the assessment year
commencing October first immediately preceding, the portion of the assessed value of
the entire cooperative, as included in such assessment list, attributable to the dwelling
unit occupied by such person. The assumed property tax liability for purposes of determining the amount of the relief shall be the product of such assessed value and the
mill rate in such municipality as determined for purposes of property tax imposed on
said assessment list for the assessment year commencing October first immediately
preceding. The amount of relief to which such person shall be entitled for such assessment year shall be equivalent to the amount of tax reduction for which such person
would qualify, considering such assumed property tax liability to be the actual property
tax applicable to such person's dwelling unit and such person as liable for the payment
of such tax.
(P.A. 73-628; P.A. 74-294, S. 1, 2; P.A. 81-405; P.A. 85-442, S. 2, 3; P.A. 87-91, S. 1, 2; 87-116, S. 1, 2; P.A. 93-120,
S. 1, 2; P.A. 99-89, S. 5, 10; 99-189, S. 19, 20.)
History: P.A. 74-294 made former provisions Subsecs. (a) and (e) and added Subsecs. (b) to (d) and (f) re study
committee, limit on total abatement, other benefits for which recipients are eligible and liens on property for which relief
granted and added provisions in Subsec. (a) re benefits to surviving spouse and re maximum income allowance established
by municipality; P.A. 81-405 reduced the period in Subsec. (a) during which a resident must be a taxpayer in the municipality
before being qualified for the program from three years to one year; P.A. 85-442 amended Subsec. (b) to add provision re
amendments to plan subsequent to its "initial" approval; P.A. 87-91 added provisions enabling municipalities to provide
the same tax relief benefits to persons who are permanently totally disabled as allowed for certain persons age sixty-five
or over, effective April 29, 1987, and applicable to the assessment year in any municipality commencing October 1, 1987,
and each assessment year thereafter; P.A. 87-116 increased the amount of tax relief which may be allowed for eligible
homeowners by any municipality, including any tax relief for which such homeowner is eligible under the state program
for such taxpayers, from seventy-five per cent of the tax otherwise due to the total amount of such tax, and required the
municipality to establish a lien in the amount of the total tax relief granted when such tax relief exceeds seventy-five per
cent of the tax for which such taxpayer would otherwise be liable, effective May 11, 1987, and applicable to the assessment
year in any municipality commencing October 1, 1987, and each assessment year thereafter; P.A. 93-120 added Subsec.
(g) enabling municipalities to provide the same tax relief benefits to unit owners of cooperatives, effective June 14, 1993,
and applicable to assessment years of municipalities commencing October 1, 1993, and each assessment year thereafter;
P.A. 99-89 deleted references to repealed Secs. 12-129h and 12-129i and made technical changes, effective June 3, 1999;
P.A. 99-189 amended Subsec. (g)(2) by adding provisions re determination of assumed amount of property tax liability,
effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999.
Sec. 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.
Sec. 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, 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.)
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 two thousand dollars 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 two thousand dollars would not in any subsequent year be entitled to
any more than two thousand dollars, 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.
Sec. 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.
Sec. 12-130. Collectors; rate bills and warrants. Statements of state aid. (a)
When any community, authorized to raise money by taxation, lays a tax, it shall appoint a
collector thereof; and the selectmen of towns, and the committees of other communities,
except as otherwise specially provided by law, shall make out and sign rate bills containing the proportion which each individual is to pay according to the assessment list;
and any judge of the Superior Court or any justice of the peace, on their application or
that of their successors in office, shall issue a warrant for the collection of any sums
due on such rate bills. Each collector shall mail or hand to each individual from whom
taxes are due a bill for the amount of taxes for which such individual is liable and shall
attach thereto a statement of the year and amount of all back taxes for which such
individual is liable. In addition, the collector shall include with such bill, using one of
the following methods (1) attachment, (2) enclosure or (3) printed matter upon the face
of the bill, a statement of state aid to municipalities which shall be in the following form:
The (fiscal year) budget for the (city or town) estimates that .... Dollars will be received
from the state of Connecticut for various state financed programs. Without this assistance
your (fiscal year) property tax would be (herein insert the amount computed in accordance with subsection (b) of this section) mills.
Failure to send out any such bill or statement shall not invalidate the tax.
(b) The mill rate to be inserted in the statement of state aid to municipalities required
by subsection (a) shall be computed on the total estimated revenues required to fund
the estimated expenditures of the municipality exclusive of assistance received or anticipated from the state.
(1949 Rev., S. 1813; 1961, P.A. 517, S. 10; 1963, P.A. 471, S. 1; P.A. 74-183, S. 190, 291; P.A. 76-436, S. 166, 681;
P.A. 77-452, S. 3, 72; P.A. 78-249, S. 2, 4; P.A. 85-467, S. 1, 2.)
History: 1961 act authorized circuit court judges rather than justices of the peace to issue warrants; 1963 act revested
authority to issue warrants in justices of the peace; P.A. 74-183 substituted court of common pleas for circuit court; P.A.
76-436 substituted superior court for court of common pleas and deleted reference to justices of the peace, effective July
1, 1978; P.A. 77-452 reinstated reference to justices of the peace; P.A. 78-249 added requirement that tax bill include
statement of state aid to municipalities and included form of statement and added Subsec. (b) re computation of mill rate
which would exist without state aid; P.A. 85-467 amended the requirement in Subsec. (a), concerning the statement of
state aid to be attached to each property tax bill, so that such statement may be attached to, enclosed with or printed upon
the face of the bill.
See Sec. 9-185 re election or appointment of tax collectors.
Selectmen liable for making out rate bill on illegal and void assessment and causing warrant to be issued thereon. 7 C.
550; see 47 C. 485. Action for money had and received, when appropriate remedy. 10 C. 127. Warrant unaccompanied by
a duly signed rate bill a dead letter. 10 C. 147; 30 C. 395. Justice signing a warrant based on rate bill valid on its face not
liable though tax illegally imposed. 11 C. 472. Rate bill and warrant need not specify list on which tax laid if appearing
in the vote to which they refer. 15 C. 454. Tax legally laid and assessed but collected by invalid proceedings not recoverable
of town. 30 C. 394. Land sold on void tax warrant based on valid assessment not decreed to be reconveyed without
indemnifying purchaser. 30 C. 404. Owner of bank stock sold for illegal tax, who buys the same knowing the facts, cannot
recover of the town. 32 C. 546.
Subsec. (a):
Cited. 26 CA 545, 546, 552.
Sec. 12-130a. Training, examination and certification of municipal tax collectors. (a) There shall be established within the Office of Policy and Management a committee for the purpose of developing and maintaining a program and procedures for the
training, examination and certification of tax collection personnel, appointed by the
Secretary of the Office of Policy and Management and consisting of seven members,
six of whom shall be voting members who shall serve without pay and shall be appointed
initially as follows: Two members for two-year terms; two members for four-year terms;
and two members for six-year terms. At least one member shall be from a municipality
with a population of more than fifty thousand, and at least one member shall be from a
municipality with a population under ten thousand. The Secretary of the Office of Policy
and Management shall thereafter appoint two members every two years for six-year
terms. The seventh member shall be an employee of the Office of Policy and Management, who shall be knowledgeable regarding Connecticut property tax collection practices and who shall serve as a nonvoting member of the committee. The six voting
members of the committee shall have demonstrated competence in tax collection practices in Connecticut. Said committee shall elect its own chairman and adopt regulations,
in accordance with chapter 54, for the training, fees and examination of tax collection
personnel, including standards for the certification and recertification of tax collectors.
Such regulations may include requirements for any type of training or experience, or
combination thereof, the committee deems appropriate.
(b) Any person may participate in training courses on tax collection practices prescribed by said committee and upon completing such training courses and successfully
completing any examination prescribed by said committee, shall be recommended to
the Secretary of the Office of Policy and Management as a candidate for certification
as a certified Connecticut municipal collector. The Secretary of the Office of Policy and
Management shall certify any qualified candidate recommended by said committee
as a certified Connecticut municipal collector and may rescind such certification for
sufficient cause as said secretary may determine. Said secretary may certify a candidate
who has not completed such training courses provided such candidate has experience
in tax collection practices in Connecticut to such extent, as determined by said secretary,
to make it unnecessary to complete such training courses, and provided further such
candidate shall be required to successfully complete any examination prescribed by said
committee. Such certification shall be valid for five years from the date of issuance.
(P.A. 79-455, S. 1, 2; 79-610, S. 3, 47; P.A. 88-63; P.A. 96-30, S. 1, 2; P.A. 99-100, S. 1, 2.)
History: P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services,
effective July 1, 1980; P.A. 88-63 made technical changes and substituted fifty thousand population for one hundred
thousand population as basis for member's qualification in Subsec. (a); P.A. 96-30 amended Subsec. (a) by adding an
employee of the Office of Policy and Management to the committee as a nonvoting member, effective May 2, 1996; P.A.
99-100 amended Subsec. (a) to include standards for certification and recertification of tax collectors and amended Subsec.
(b) to make certification valid for five years, effective July 1, 1999.
Sec. 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.
Sec. 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.
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.)
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).
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.
Sec. 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. See note to Sec. 12-198.
Sec. 12-134. Tax account and receipt to bear same number. Each town clerk
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.)
See Sec. 12-150 re penalty for violation of provisions of this section.
Sec. 12-135. Execution of tax warrant. Collection by successor or by executor
or administrator of deceased collector. (a) Any collector of taxes, and any state marshal or constable authorized by such collector, shall, during their respective terms of
office, have authority to collect any taxes due the municipality served by such collector
for which a proper warrant and a proper alias tax warrant, in the case of the deputized
officer, have been issued. Such alias tax warrant may be executed by any officer above
named in any part of the state, and the collector in person may demand and collect taxes
in any part of the state on a proper warrant. Any such state marshal or constable so
authorized who executes such an alias tax warrant outside of such marshal's or constable's precinct shall be entitled to collect from the person owing the tax the fees allowed
by law, except that the minimum total fees shall be five dollars and the maximum total
fees shall be fifteen dollars for each alias tax warrant so executed. Upon the expiration
of the collector's term of office said collector shall deliver to his or her immediate
successor in office the rate bills not fully collected and such successor shall have authority to collect the taxes due thereon. Any person who fails to deliver such rate bills
to such person's immediate successor within ten days from the qualification of such
successor shall be fined not more than two hundred dollars or imprisoned not more than
six months or both.
(b) When any collector, after having settled his rate bill with the proper officers,
dies before completing the collection of the tax, his executor or administrator may,
within six years after his decease, recover the amount uncollected from those liable to
pay the same, with interest thereon.
(1949 Rev., S. 1818; P.A. 00-99, S. 40, 154; P.A. 01-195, S. 16, 181.)
History: P.A. 00-99 replaced references to sheriff and deputy sheriff with state marshal in Subsec. (a), effective December 1, 2000; P.A. 01-195 made technical changes in Subsec. (a) for the purposes of gender neutrality, effective July 11, 2001.
See Sec. 12-162 re alias tax warrants.
Collector paid by salary is bound to deliver over his rate bill to his successor, though the latter had not given bond. 47
C. 340.
Sec. 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
this section as the bond of the previous holder of office of tax collector had expired. 22 CS 129.
Sec. 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 and has qualified.
(1949 Rev., S. 1820.)
Cited. 22 CS 127. Cited. 41 CS 267, 270.
Sec. 12-138. Collector to report to town clerk mistakes in assessment. The collector of town taxes in each town shall report to the town clerk 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.)
Sec. 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.)
Sec. 12-140. Fees of tax collectors. The fee of collectors for issuing an alias tax
warrant shall be six dollars. The fees of collectors upon a levy and sale shall be as
follows: For each levy on real or personal property, twenty cents; for each notice posted,
filed, published or sent by mail, as required by law, twenty-five cents; for each mile of
travel from the residence of the collector to the farthest point where he is by law required
to take a notice, or to go to levy upon personal property, and thence back to his residence
once, twenty cents; for each sale of real or personal property, four dollars; for each deed
or bill of sale, two dollars. All other 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 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 and for any other
fees and expenses incurred, shall be added to the above fees. All fees and additions
provided for by this section 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.)
History: 1971 act increased collectors fee from two to six dollars; 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.
Sec. 12-141. Collection of taxes; definitions. "Municipality", wherever used in
sections 12-142 to 12-150, 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.
(1949 Rev., S. 1823.)
Sec. 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, 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.)
History: P.A. 93-25 effective July 1, 1993.
Sec. 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.