Complete Story
05/04/2026
SB 366
Require some delinquent property tax payments upon lot transfer
This bill which is being supported by the CTAO expands on that premise and will require upon the transfer of real property to a party other than the grantor, all delinquent taxes due at the time of transfer shall be paid by the grantor and collected by the county treasurer before the transfer is accepted. The statute provides several exemptions from this requirement, including transfers involving the state or political subdivisions, deeds in lieu of foreclosure, court-ordered and probate transfers, transfers related to settlements, transfers on death, certain estate and trust-related transfers, affidavit-based transfers, and transfers that create a survivorship tenancy.
