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Audit Objective

Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions.

Key Findings

• Assessors incorrectly calculated exemptions granted, some of which included Town-wide errors.
• Assessors granted exemptions that lacked applications or supporting documentation.
• Assessors misclassified or failed to grant supported exemptions.

Key Recommendations

• Properly apply State equalization rate or other uniform rate of assessment to all properties listed on the Town’s assessment roll.
• Ensure all applicants provide adequate supporting documentation before granting exemptions.
• Annually verify income to support Senior Citizen exemptions.