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Audit Objective

Determine whether select real property tax exemptions are properly supported by adequate documentation.

Key Findings

We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 million.

• Twenty-seven exemptions totaling $1.5 million were not properly supported by adequate documentation.
• The Assessor allowed what appear to be ineligible agricultural woodland exemptions totaling $91,000 on 269 acres.

Key Recommendations

• Ensure all applicants provide adequate supporting documentation before granting exemptions and then retain this documentation.
• Periodically monitor exemptions to ensure they comply with State or local laws.

Town officials agreed with our recommendations and indicated they planned to initiate corrective action.