Determine whether the Assessor properly administered select real property tax exemptions.
We reviewed properties with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions.
- Granted exemptions without applications, renewal forms or supporting documentation.
- Granted an ineligible exemption and did not correctly calculate granted exemptions.
- Did not report the transfer of property with exemptions to the County as required.
- Did not establish, by local law or resolution, one granted exemption.
The Assessor should:
- Ensure granted exemptions are authorized, supported, accurately calculated and continue to meet eligibility requirements.
- Report the transfer of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes.
The Board should:
- Ensure all exemptions are established by local law or resolution.
Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action.