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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.