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.
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Report Highlights
Town of Holland
Audit Objective
Background
Determine whether select real property tax exemptions are
properly supported by adequate documentation. The Town of Holland (Town)
is located in Erie County
Key Findings (County) and has a population
of approximately 3,300. The
We reviewed 60 agricultural, veteran, disability and senior Town is governed by an elected
citizen exemptions totaling $2.5 million, on properties with five-member Town Board
a total assessed value of $16.4 million. (Board) composed of the Town
Supervisor (Supervisor) and four
ll Twenty-seven exemptions totaling $1.5 million were
Council members. The Board is
not properly supported by adequate documentation.
responsible for overseeing Town
ll The Assessor allowed what appear to be ineligible operations and finances.
agricultural woodland exemptions totaling $91,000 on
269 acres. The Board-appointed Assessor
is responsible for granting
and tracking real property
Key Recommendations tax exemptions (exemptions)
ll Ensure all applicants provide adequate supporting authorized by State and local laws.
documentation before granting exemptions and then
retain this documentation. Quick Facts
ll Periodically monitor exemptions to ensure they Agricultural, Senior Citizen, Veteran and
comply with State or local laws. Disability Exemptions
Town officials agreed with our recommendations and Number of Properties 301
indicated they planned to initiate corrective action. Assessment Value $45 million
Number of Exemptions 369
Exemption Value $9.8 million
Audit Period
January 1, 2017 – September 7,
2018
We extended our audit scope
period for certain exemptions
back to when initial application
was made, and reviewed
original applications, supporting
documentation and local laws.
Of f ic e of t he New York State Comptroller 1