Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Town of Bath - Real Property Tax Exemptions Administration (2018M-209)

Released: January 25, 2019 -- [read complete report - pdf]

Audit Objective

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

Key Findings

We reviewed properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran and other exemptions. The Assessor:

  • Granted exemptions without required applications, renewal forms or other supporting documentation.
  • Incorrectly calculated granted exemptions.
  • Did not report the transfer of all property with exemptions to the County as required.

Key Recommendations

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.

Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action.

Background

The Town of Bath is located in Steuben County (County). The Town is governed by an elected Town Board (Board) composed of the Town Supervisor and four Board members.

The Board-appointed Town Assessor (Assessor) is responsible for granting and monitoring real property tax exemptions within the Town. The Assessor determines the assessed values of properties for the assessment roll, which is then used to create the tax bills for the following year’s tax rolls. The Assessor must retain documentation that properties are eligible for exemptions. The Assessor’s clerk assists with these responsibilities.

Quick Facts
2018 Total Parcels5,170
2018 Total Exemptions3,701
2018 Town Taxable Assessed Value$613 million

Audit Period

January 1, 2017 – October 2, 2018


Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.ny.gov
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236