Taxes due July 1 may be paid or legally USPS postmarked by August 1 and taxes due January 1 may be paid or legally USPS postmarked by February 1 to be considered on time. CGS 12-146 & CGS 1-2a
When the final day for payment of any tax of any installment thereof occurs on a Saturday, Sunday or a legal holiday, payment may be made without interest or penally on the following business day. CGS 12-169
State Law requires that interest be charged and collected on all past due property taxes/installment at a rate of 1 1/2 % per month (18 % per year) from the due date. Payments must be applied to the oldest outstanding interest, tax and lien, in order. Minimum interest is $2.00 for each overdue installment. CGS 12-145 & 12-146
Interest due on tax bills cannot be waived or reduced. The Tax Collector does not have the authority by Connecticut State Statute to waive interest and makes no exceptions. The Office of the Tax Collector must adhere strictly to procedure set out in the Connecticut General Statutes. Municipalities have no powers of taxation other than those specifically given by the statutes. CGS 12-145 & 12-146
The power to prescribe or dispense with conditions, means and methods in assessment, levy and collection of taxes lies clearly in General Assembly. Since the General Assembly has not granted tax collectors the discretion to waive interest charges, no such authority exists.