CITY OF NEW HAVENBOARD OF ALDERS

Jeanette L. Morrison 130 Winchester Avenue, Unit 23 Alder, Ward 22 New Haven, CT 06511-3590

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Morrison Amendment to FY 2014-2015 Budget

Proposing a budget amendment to “Tax Levy and Revenue Appropriating Ordinance #2 For Fiscal Year 2014-2015.” The second section of the “Be It Ordained” shall be deleted and replaced with the following new second section with amended language underlined:

Said taxes, including the tax on any motor vehicles, shall become due on July 1, 2014 and shall be payable in two semiannual installments from that date: namely July 1, 2014 and January 1, 2015. However, any tax of less than one hundred dollars shall be due and payable in a single installment on July 1, 2014. Further, the tax on any motor vehicles registered with the Commissioner of Motor Vehicles subsequent to October 1, 2013 shall be due and payable in a single installment on January 1, 2015 as provided in Section 12-71b of the General Statutes of Connecticut, Revision of 1958 as amended.

Explanation:

Section 12-142 of the Connecticut General Statutes states: “The legislative body of each municipality, upon approving any budget calling for the laying of a tax on property, shall determine whether such tax shall be due and payable in a single installment or in two semiannual installments or in four quarterly installments.” Therefore, I propose that in approving this budget, “Tax Levy and Revenue Appropriating Ordinance #2 for Fiscal Year 2014-2015” be amended such that taxes on motor vehicles shall be collected in two semi-annual installments, as is currently done with real property.

The major tax expense for many New Haven residents is their car tax. In these difficult times, it would be of great benefit to car owners to split their motor vehicle tax into two equal payments, rather than requiring them to pay their full tax liability in one lump sum. In addition, I believe this change will make for a more consistent and understandable tax payment system for our residents, as they will know that taxes on real property and motor vehicles are both due in two payments on the exact same dates. This proposal also has the potential to lessen the city’s need for tax collection administrative efforts to enforce overdue and delinquent car taxes. In short, this amendment will make for a less confusing, more fair tax collection system which recognizes that for many city residents a motor vehicle constitutes their primary or sole tax burden and represents a major portion of their household income, though it is indispensable to their work and family life.