Determine whether the Town Assessor is properly administering select real property tax exemptions.
- All 23 properties tested with agricultural exemptions totaling $6.2 million lacked completed original applications and/or supporting documentation.
- These properties had annual agricultural exemption renewals but lacked periodic verification of reported farm income.
- Three veteran exemptions had an incorrect ownership or residential percentage used in calculating the exemption.
- Ensure all applications are complete and supporting documentation is provided before granting exemptions.
- Annually verify income to support agricultural exemptions.
- Ensure all exemptions are properly calculated.
Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix C includes our comments on the Town’s response.