OLR Bill Analysis

HB 6080 (as amended by House “A”)*

AN ACT CONCERNING CLARIFICATION OF THE PERIOD OF TIME BETWEEN THE REAL ESTATE PROPERTY TAX DUE DATE AND THE LAPSING OF THE SILENT LIEN PROVIDED IN STATUTE.

SUMMARY:

This bill increases, from one to two years after property tax becomes due on real property, the time period that a municipality has a “silent (unrecorded) lien” on the property under CGS 12-272 for the taxes. It thus makes this provision consistent with CGS 12-275, which gives a tax collector two years from the tax due date to file a certificate on the land records to continue the lien.

*House Amendment “A” specifies that the bill applies to liens filed on or after October 1, 2007.

EFFECTIVE DATE: October 1, 2007, and applicable to liens filed on or after that date.

COMMITTEE ACTION

Planning and Development Committee

Joint Favorable

Yea

20

Nay

0

(03/19/2007)

Finance, Revenue and Bonding Committee

Joint Favorable

Yea

53

Nay

0

(05/01/2007)