Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)

Issued Date
August 18, 2023

Audit Objective

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

Key Findings

The Assessor did not properly administer all of the real property tax exemptions we reviewed.

  • The Assessor did not ensure applicants provided documentation required to grant an exemption or maintain the documentation.
  • Of the 278 property tax exemptions totaling $6.2 million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1.4 million lacked one or more pieces of documentation needed to verify eligibility and the Assessor’s exemption calculation.

Because each exemption impacts the tax roll, a miscalculated or inappropriately granted exemption can cause inequity among taxpayers.

Key Recommendations

  • Ensure applicants provide supporting documentation before granting exemptions, retain documentation to support eligibility and periodically verify that those granted exemptions qualify.
  • Review data entered in the Real Property Tax System (RPTS) periodically to ensure accuracy.

Town officials agreed with our findings and they plan to initiate corrective action.