Any municipality may waive any property tax due in an amount less than one hundred dollars by action of its legislative body.
Conn. Gen. Stat. § 12-144c
Optional waiver of property tax under one hundred dollars
(P.A. 75-489, S. 1, 2; P.A. 01-178, S. 1, 2; P.A. 13-276, S. 21; P.A. 21-73, S. 3.) History: P.A. 01-178 increased the amount of property tax that may be waived from $5 to $25 a…
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.