Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)

Issued Date
February 08, 2019

[read complete report - pdf]

Audit Objective

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

Key Findings

We reviewed properties with 85 agricultural, nonprofit, senior citizen, veteran and other exemptions. The Assessor did not:

  • Ensure that 68 of 85 (80 percent) granted exemptions we reviewed, contained the required applications, renewal forms or supporting documentation to verify eligibility for the exemption or accuracy of exemption calculations.
  • Correctly calculate granted exemptions.
  • Report the transfer of four properties with agricultural exemptions to the County and did not require new owners of these properties to submit a new application as required.

Key Recommendations

  • Ensure granted exemptions are authorized, supported, accurately calculated and continue to meet eligibility requirements.
  • Report the transfer of property with agricultural exemptions to the County and ensure exemptions are granted after the new owners apply.

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