Bill > HB05498

This bill makes several changes to statutes concerning municipal tax collection, primarily effective October 1, 2026, including clarifying when towns must lay necessary taxes, modifying the requirements for approving tax abatements for those unable to pay or for railroad companies in bankruptcy, and updating the language regarding state aid disclosures on tax bills to include a clearer comparison to the previous fiscal year and the rate of inflation. It also refines the qualifications and composition of a committee that develops training and certification for tax collection personnel, adjusts how interest is applied to partial tax payments, and clarifies that written demand for taxes sent to one responsible party is sufficient for all responsible parties. Additionally, the bill modifies the conditions under which a tax collector's deed can be challenged, changes the requirement for continuing tax liens from permissive to mandatory for tax collectors, and allows municipalities to enact ordinances for incorporating tax lien certificates into land records in a more streamlined manner. Finally, it allows for the adjournment of sales on execution or tax warrants for indefinite periods and clarifies notice requirements for adjourned tax sales.