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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.