Town of Bath - Real Property Tax Exemptions Administration (2018M-209)

Issued Date
January 25, 2019

[read complete report - pdf]

Audit Objective

Determine whether the Assessor properly administered select real property tax exemptions.

Key Findings

We reviewed properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran and other exemptions. The Assessor:

  • Granted exemptions without required applications, renewal forms or other supporting documentation.
  • Incorrectly calculated granted exemptions.
  • Did not report the transfer of all property with exemptions to the County as required.

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 planned to initiate corrective action.