Notwithstanding the provisions of section 12-146, a municipality shall not charge or collect interest on any property tax or any installment or part thereof that is payable by any resident of the state who (1) is a member of the armed forces of the United States or of any state or of any reserve component thereof, (2) has been called to active service in the armed forces of the United States, and (3) (A) is serving outside the state on the final day that payment of such property tax or installment or part thereof is due, or (B) has been residing in the state for less than one year since returning from serving outside the state. Any interest waived pursuant to this section shall be reinstated if the member of the armed forces fails to pay the amount of any such delinquent property tax after residing in the state for at least one year after returning from serving outside the state.
(P.A. 11-62, S. 1; P.A. 16-191, S. 2.)
History: P.A. 11-62 effective October 1, 2011, and applicable to assessment years commencing on or after that date; P.A. 16-191 replaced “may” with “shall”, deleted reference to approval by legislative body and deleted “for a period of one year” in provision re charging or collecting interest on delinquent property taxes, redesignated existing Subdiv. (3) as Subdiv. (3)(A), added Subdiv. (3)(B) re residency in state for less than one year since returning from serving outside state and added provision re interest waived to be reinstated in certain circumstances, effective October 1, 2016, and applicable to assessment years commencing on and after October 1, 2016.