Southtowns Record

Town of Holland - Real Property Tax Exemptions (2018M-232)

Government
Town of Holland
Posted by publisher
Mar 15, 2019
Kind
State audit
Topics
Audits and oversight, Budget and taxes

Publisher's summary

We reviewed 60 out of 369 (16 percent) agricultural, veterans, disability and senior citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 million. We found that 27 exemptions (45 percent), totaling approximately $1.5 million, were not properly supported by adequate documentation to establish and/or maintain exemption eligibility. We reviewed 23 agricultural exemptions totaling $1.2 million on properties with a total assessed value of $11.1 million. Seventeen exemptions totaling $1 million lacked one or more pieces of supporting documentation necessary to verify exemption eligibility, and eight exemptions totaling $181,800 lacked required soil survey forms. We also reviewed 21 veteran exemptions totaling $750,000 on properties with assessed values totaling approximately $3.2 million. Ten exemptions totaling approximately $516,000 did not have completed applications on file or sufficient documentation to establish eligibility. We reviewed all six disability exemptions totaling $100,600 on properties with assessed values totaling approximately $528,000 and found that these exemptions were generally properly documented and supported. Finally, we reviewed 10 senior citizen exemptions totaling $491,000 on properties with assessed values totaling $1.5 million and found that all were properly documented and supported.

Original document

Text · page 11 of 12

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Appendix D: Resources and Services

Regional Office Directory
www.osc.state.ny.us/localgov/regional_directory.pdf

Cost-Saving Ideas – Resources, advice and assistance on cost-saving ideas
www.osc.state.ny.us/localgov/costsavings/index.htm

Fiscal Stress Monitoring – Resources for local government officials
experiencing fiscal problems
www.osc.state.ny.us/localgov/fiscalmonitoring/index.htm

Local Government Management Guides – Series of publications that include
technical information and suggested practices for local government management
www.osc.state.ny.us/localgov/pubs/listacctg.htm#lgmg

Planning and Budgeting Guides – Resources for developing multiyear financial,
capital, strategic and other plans
www.osc.state.ny.us/localgov/planbudget/index.htm

Protecting Sensitive Data and Other Local Government Assets – A non-
technical cybersecurity guide for local government leaders
www.osc.state.ny.us/localgov/pubs/cyber-security-guide.pdf

Required Reporting – Information and resources for reports and forms that are
filed with the Office of the State Comptroller
www.osc.state.ny.us/localgov/finreporting/index.htm

Research Reports/Publications – Reports on major policy issues facing local
governments and State policy-makers
www.osc.state.ny.us/localgov/researchpubs/index.htm

Training – Resources for local government officials on in-person and online
training opportunities on a wide range of topics
www.osc.state.ny.us/localgov/academy/index.htm

  Of f ic e of t he New York State Comptroller  9