AN ACT RELATING TO TAXATION -- COLLECTION OF TAXES GENERALLY

This bill allows local municipalities to offer taxpayers the option to receive tax notices via email or other digital methods instead of traditional mail. It amends state law to let residents waive their right to physical mail notifications in exchange for electronic delivery of tax information. The legislation clarifies that failing to send or receive a notice, regardless of the format, does not excuse a taxpayer from paying their owed taxes. By repealing inconsistent older laws, the act gives towns the flexibility to modernize how they communicate tax details to residents.