Connecticut HB 5500: AN ACT CONCERNING THE ABATEMENT OR REFUND OF INTEREST ON DELINQUENT MUNICIPAL PROPERTY TAXES OR SEWERAGE SYSTEM USE CHARGES OWED BY CERTAIN COMMON INTEREST COMMUNITIES.

Bill Text

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General Assembly  
Substitute Bill No. 5500  
February Session, 2026 
 
 
 
 
 
AN ACT CONCERNING THE ABATEMENT OR REFUND OF INTEREST 
ON DELINQUENT MUNICIPAL PROPERTY TAXES OWED BY 
CERTAIN COMMON INTEREST COMMUNITIES.  
Be  it  enacted  by  the  Senate  and  House  of  Representatives  in  General 
Assembly convened: 
 
Section   1.   (NEW)   (Effective   from   passage)   Notwithstanding   the 1 
provisions of chapter 204 of the general statutes, a municipality may, by 2 
vote of its legislative body, (1) abate all or a portion of the total amount 3 
of   interest   on   any   delinquent   real   property   taxes   owed   to   the 4 
municipality by a common interest community, as defined in section 47-5 
202 of the general statutes, that is composed of more than five hundred 6 
units, or (2) refund all or a portion of the total amount of such interest 7 
paid on such taxes by such community, provided to be eligible for such 8 
abatement  or  such  refund  pursuant  to  this  section, such  community 9 
shall be in receivership pursuant to an order of the Superior Court. 10 
This act shall take effect as follows and shall amend the following 
sections: 
 
Section 1 
from passage 
New section 
 
Statement of Legislative Commissioners:   
In Subdiv. (2), "to be eligible for such abatement or such refund pursuant 
to  this  section,"  was  added  after  "provided"  and  "such  community  is" 
was changed to "such community shall be" for clarity. 

Substitute Bill No. 5500 
 
 
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PD Joint Favorable Subst.