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.
Text · page 5 of 12
assessment values are computed using information contained in these
forms; therefore, without them, the current Assessor cannot verify the
assessments’ accuracy. After our fieldwork was completed, the Assessor
located the soil survey forms reports for these properties and provided the
forms to us.
Additionally, 12 of these exemptions totaling $383,500 were not supported
by documentation to demonstrate that the farms met the minimum gross
sales eligibility requirements. The Assessor told us that she knew the farms
were capable of generating sufficient revenues and therefore did not find
it necessary to request proof of sales or income documentation from the
property owners.
ll One property owner was receiving agricultural woodland exemptions totaling
$108,400 on approximately 319 acres. However, the agricultural woodland
exemption for a single farm operation is limited to 50 acres. As such, it
appears there are ineligible agricultural woodland exemptions totaling
$91,000 on 269 acres.
ll Seven exemptions totaling $701,000 were for agricultural buildings and/or
structures. Five of these exemptions totaling $650,000 were supported by
incomplete application forms, and the Assessor could not provide original
documentation to support the exemption computations. However, the
Assessor subsequently backdated and completed application forms for four
exemptions totaling $579,500.
Veteran – We 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. For example, a 100 percent
eligible funds2 exemption was granted to a resident with property assessed at
$197,300; however, the Assessor did not have documentation to demonstrate
that the resident was eligible for the exemption, such as proof of military service
or discharge or disability rating or documentation showing that eligible funds were
used to purchase the property.
Disability – To qualify for the exemption for persons with disabilities, a property
must be owned by one or more persons with certain qualifying disabilities who
also satisfy certain income limitations. We reviewed all six disability exemptions
totaling $100,600 on properties with assessed values totaling approximately
$528,000 and found that, with the exception of minor discrepancies which
we discussed with the Assessor, these exemptions were generally properly
documented and supported.
2 The Eligible Funds Exemption reduces the assessed value of a property that a veteran purchased with
"eligible funds" (typically up to a maximum of $5,000) that the veteran received upon discharge from active duty.
Of f ic e of t he New York State Comptroller 3