Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly administered select real property tax exemptions.

Key Findings 

The Assessor did not properly administer forest land, religious and veteran’s real property tax exemptions.

Of the 408 forest land, religious and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling $667,938 that the Assessor granted to 23 property owners. We determined that 85 of the exemptions totaling approximately $644,523 that were granted to the 23 property owners lacked one or more pieces of documentation the Assessor and we needed to verify the property owners met the exemption criteria. As a result, we could not confirm the exemptions were properly granted or calculated.

The Assessor’s unsupported exemptions represent 55 percent of the exemptions we reviewed, or 97 percent of the exemption values we reviewed, and included: 

• 45 unsupported exemptions granted in 2022 that totaled $323,029.
• 40 unsupported exemptions granted in 2023 that totaled $321,494.

Recommendations 

The audit report includes two recommendations to help the Assessor improve the administration of select real property tax exemptions.

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