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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Town of Parma - Real Property Tax Exemptions Administration (2018M-223)

Released: March 1, 2019 -- [read complete report - pdf]

Audit Objective

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

Key Findings

We reviewed properties with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions.

The Assessor:

  • Granted 28 exemptions (19 percent of those reviewed) without applications, renewal forms or other supporting documentation.
  • Incorrectly calculated granted exemptions.
  • Did not report the transfer of 10 (of 37) properties with exemptions to the County as required when the new owner was no longer eligible for the exemptions.

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 have initiated corrective action.

Background

The Town of Parma is located in Monroe 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’s boundaries. 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 (clerk) assists with these responsibilities. The current clerk started in November 2017.

Quick Facts
2017 Total Parcels6,510
2017 Total Exemptions5,758
2017 Town Taxable Assessed Value$869 million

Audit Period

January 1, 2017 – October 4, 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