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SB 446

AN ACT REQUIRING THE ADVISORY COUNCIL ON INTERGOVERNMENTAL RELATIONS TO CONDUCT A STUDY CONCERNING THE FEASIBILITY OF AUTHORIZING MUNICIPALITIES THAT HAVE ENTERED INTO REVENUE SHARING AGREEMENTS TO ADOPT DIFFERENTIAL MILL RATES.

2026 Regular Session

Connecticut study examines whether municipalities can adopt different property tax rates under revenue-sharing agreements, potentially reshaping local tax structures.

HOUSE CALENDAR NUMBER 466
#municipalities #policyandmanagement #officeof #reports #revenuesharing #studies
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Bill Summary · SB 446

Legislative bill overview

SB 446 directs Connecticut's Office of Policy and Management to study whether municipalities that have revenue-sharing agreements could legally adopt different property tax rates (mill rates) for different classes of property or taxpayers. The bill does not authorize differential rates itself but rather mandates an examination of feasibility and legal implications.

Why is this important

Property tax rates significantly affect municipal revenue, business competitiveness, and housing affordability. If municipalities could implement differential rates through revenue-sharing arrangements, it could reshape how some Connecticut communities fund services and potentially influence development patterns. The study findings could inform future tax policy reforms affecting both residential and commercial property owners.

Potential points of contention

  • Equity concerns: Differential mill rates could advantage certain property classes or taxpayers over others, raising fairness questions about who bears the tax burden
  • Revenue stability: Variable tax structures might create unpredictable municipal budgets and complicate long-term financial planning for affected towns
  • State uniformity standards: Connecticut currently maintains statewide property assessment standards; differential rates could conflict with existing statutory requirements or create inconsistent tax treatment across regions

Compiled from official sources — confirm details with the bill’s official record.

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