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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Town of Lenox - Real Property Tax Exemption Administration (2018M-242)

Released: February 15, 2019 -- [read complete report - pdf]

Audit Objective

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

Key Finding

  • We reviewed 101 properties with agricultural, senior citizen, and veteran exemptions and found 62 (61 percent) lacked supporting documentation (e.g., applications, renewal forms, income support and military records) to verify taxpayer eligibility.

Key Recommendations

The Assessor should:

  • 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.


The Town of Lenox (Town) is located in Madison County. The Town is governed by an elected five-member Town Board (Board), which consists of the Town Supervisor (Supervisor) and four other members. The Board is responsible for the general oversight of the Town’s operations and finances. The Supervisor is the chief executive and chief financial officer. The Board-appointed sole Assessor is responsible for granting and tracking real property tax exemptions and determining the assessed values of properties for the assessment roll.

Quick Facts
2018 Real Property Tax Levy$853,683
Total Exemptions Granted by Town3,672
Total Parcels4,872
Total Assessed Value of Parcels$515 million

Audit Period

January 1, 2017 - June 1, 2018

Local Government and School Accountability Contact Information:

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