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.

House of Representatives General Assembly File No.

336718 General Assembly February Session, 20262026Reprint Substituteof HouseFile Bill No.

5500336) Substitute House ofBill Representatives,No. April 1, 2026 The Committee on Planning and Development reported through REP.

KAVROS5500 DEGRAWAs ofAmended theby 17thHouse Dist.,Amendment ChairpersonSchedule of"A" Approved by the CommitteeLegislative onCommissioner theApril part24, of2026 theAN House,ACT thatCONCERNING theTHE substituteABATEMENT billOR oughtREFUND toOF pass.INTEREST ON DELINQUENT MUNICIPAL PROPERTY TAXES OR SEWERAGE SYSTEM USE CHARGES OWED BY CERTAIN COMMON INTEREST COMMUNITIES.

AN ACT CONCERNING THE ABATEMENT OR REFUND OF INTEREST ON DELINQUENT MUNICIPAL PROPERTY TAXES OWED BY CERTAIN COMMON INTEREST COMMUNITIES.

(NEW) (Effective from passage) (a) Notwithstanding the provisions of chapter 204 of the general statutes, a municipality may, by vote of its legislative body, (1) abate all or a portion of the total amount of interest on any delinquent real property taxes owed to the municipality by a common interest community, as defined in section 47- 202 of the general statutes, that is composed of more than five hundred units, or (2) refund all or a portion of the total amount of such interest paid on such taxes by such community, provided to be eligible for such abatement or such refund pursuant to this section, such community shall be in receivership pursuant to an order of the Superior Court.

(b) A municipal water pollution control authority may, by vote of the sHB5500 / File No.

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336718 Thisauthority, act(1) shallabate takeall effector a portion of the total amount of interest on any delinquent sewerage system use charge owed to the municipality by a common interest community, as followsdefined andin section 47-202 of the general statutes, that is composed of more than five hundred units, or (2) refund all or a portion of the total amount of such interest paid on any such use charge by such community, provided to be eligible for such abatement or such refund pursuant to this section, such community shall amendbe in receivership pursuant to an order of the followingSuperior sections:Court.

SectionThis 1act fromshall passagetake Neweffect sectionas Statementfollows ofand Legislativeshall Commissioners:amend the following sections:

InSubdiv.(2),"tobeeligibleforsuchabatementorsuchrefundpursuantSection to1 thisfrom section,"passage wasNew addedsection aftersHB5500 "provided"/ andFile "suchNo. community is" was changed to "such community shall be" for clarity.

PD718 Joint2 FavorablesHB5500 Subst.File No.

sHB5500718 /The Filefollowing No.Fiscal Impact Statement and Bill Analysis are prepared for the benefit of the members of the General Assembly, solely for purposes of information, summarization and explanation and do not represent the intent of the General Assembly or either chamber thereof for any purpose.

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336 The following Fiscal Impact Statement and Bill Analysis are prepared for the benefit of the members of the General Assembly, solely for purposes of information, summarization and explanation and do not represent the intent of the General Assembly or either chamber thereof for any purpose.

Municipalities Effect FY 27 $ FY 28 $ Various Municipalities Potential Potential Potential Revenue Loss Various Municipalities Potential Potential Potential Cost Explanation The bill allows municipalities and water pollution control authorities to abate all or a portion of interest on certain delinquent property taxes owed by a common interest community that meets certain requirements.

The billalsobill also allows municipalitiestomunicipalities refundallorand water pollution control authorities to refund all or a portionofinterestportion of interest that has already been paid if the common interest community meets certain requirements.

House "A" eliminates the original bill and its associated fiscal impact, and results in the impact described above.

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336718 OLR Bill Analysis sHB 5500 (File 336, as amended by House "A") * AN ACT CONCERNING THE ABATEMENT OR REFUND OF INTEREST ON DELINQUENT MUNICIPAL PROPERTY TAXES OWED BY CERTAIN COMMON INTEREST COMMUNITIES.

SUMMARY This bill allows municipalities, by a vote of their legislative bodies, to waive some or all of the interest on delinquent property taxes owed by a common interest community that has more than 500 units and is in a Superior Court-orderedCourt-orderedreceivership.Under receivership.thebill, municipalities may also refund all or some of the interest the common interest community has already paid.

UnderThe thebill,bill municipalitiessimilarly mayallows alsowater refundpollution allcontrol authorities to vote to waive or refund some or all of the interest theon delinquent sewer system use charges that a qualifying common interest community hasowes alreadyor paid.owed.

*House Amendment "A" adds the provision on water pollution control authorities.

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