Conn. Gen. Stat. § 7-148oo

Notwithstanding any provision of chapter 105 or 204 or any special act, charter, home rule ordinance, local ordinance or other local law, for the fiscal years ending June 30, 2022, and June 30, 2023, any municipality or district, as defined in section 7-324 , may provide, upon approval by it legislative body or board of directors, as applicable, a program in which taxpayers, businesses, nonprofits and residents may defer payment for ninety days on any (1) tax on real property, personal property or motor vehicle, or (2) municipal water, sewer or electric rate, charge or assessment, from the time that such tax, rate, charge or assessment becomes due and payable.