OFFICE OF FISCAL ANALYSIS

Legislative Office Building, Room 5200

Hartford, CT 06106 (860) 240-0200

http: //www. cga. ct. gov/ofa

HB-5256

AN ACT CONCERNING RECEIPT BY ELECTRONIC MAIL OF MUNICIPAL TAX BILLS.

As Amended by House "A" (LCO 5329)

House Calendar No. : 109

OFA Fiscal Note

State Impact: None

Municipal Impact:

Municipalities

Effect

FY 12 $

FY 13 $

Various Municipalities

Savings

Less than $50,000

Less than $50,000

Explanation

Municipalities choosing to send tax bills and statements by electronic mail will experience savings associated with printing, postage and supplies to the extent that taxpayers consent to receiving the bills and statements electronically.

Potential savings in any given municipality would depend upon the number of their taxpayers, as well as the proportion providing voluntary consent to electronic receipt. Based on average per unit costs of $1. 00 - $1. 50, and an assumed maximum participation rate of fifty percent, savings for the largest cities would not be anticipated to exceed $50,000.

House “A,” which specifies conditions that must be met by a municipality that chooses to send tax bills or statements by electronic mail, does not result in a fiscal impact.

The Out Years

The annualized ongoing fiscal impact identified above would continue into the future subject to inflation.