The chief elected official of towns, may abate a tax or interest for a person who is poor and unable to pay, or for a railroad company under certain circumstances (Chapter 204 - Sec. 12-124).
A tax collector may waive the interest on delinquent property taxes if the tax collector and the assessor, jointly, determine that the delinquency is attributable to an error by the tax assessor or tax collector and is not the result of any action or failure to act on the part of the taxpayer (Chapter 204 - Sec. 12-145). Also, state law requires a municipality to waive interest on a delinquent tax for any taxpayer who received compensation from the State of Connecticut’s Office of Victim Services (Chapter 204 - Sec. 12-146).