Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)

Issued Date
September 20, 2019

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Audit Objective

Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions.

Key Findings

  • Assessors incorrectly calculated exemptions granted, some of which included Town-wide errors.
  • Assessors granted exemptions that lacked applications or supporting documentation.
  • Assessors misclassified or failed to grant supported exemptions.

Key Recommendations

  • Properly apply State equalization rate or other uniform rate of assessment to all properties listed on the Town’s assessment roll.
  • Ensure all applicants provide adequate supporting documentation before granting exemptions.
  • Annually verify income to support Senior Citizen exemptions.