Town of Augusta - Real Property Tax Exemption Administration (2018M-230)

Issued Date
January 24, 2019

[read complete report - pdf]

Audit Objective

Determine whether the Town Assessor properly administered select real property tax exemptions.

Key Findings

  • We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and found 49 (64 percent) lacked supporting documentation (e.g., applications, renewal forms, income support and military records) to verify taxpayer eligibility.

Key Recommendations

  • Ensure all applicants provide adequate supporting documentation before granting exemptions.
  • Maintain documentation to support eligibility for all exemptions granted.
  • Ensure previously granted exemptions are supported and continue to meet eligibility requirements.

Town officials agreed with our findings and indicated they plan to initiate corrective action.