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