Publisher's summary
We reviewed 58 out of 765 (8 percent) agricultural, veterans and senior citizen exemptions, totaling $2.9 million, on properties with a total assessed value of $7.7 million. We found that 20 exemptions (34 percent), totaling $1.4 million, were not properly supported by adequate documentation to establish and/or maintain exemption eligibility. We reviewed 21 agricultural exemptions totaling $1.36 million on properties with assessed values of $3.6 million. Fourteen exemptions valued at $927,000 lacked one or more pieces of supporting documentation to verify eligibility. We also reviewed 22 veteran exemptions totaling $921,000 on properties with assessed values of approximately $2.5 million. Six exemptions totaling $480,000 lacked the required supporting documentation. Finally, we reviewed 15 senior citizen exemptions totaling $600,000 on properties with assessed values of $1.6 million and found that they were generally properly supported.
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Report Highlights
Town of Eden
Audit Objective
Background
Determine whether select real property tax exemptions are
properly supported by adequate documentation. The Town of Eden (Town)
is located in Erie County
Key Findings (County) and has a population
of approximately 7,700. The
We reviewed 58 out of 765 agricultural, veteran and senior Town is governed by an elected
citizen exemptions, totaling $2.9 million, on properties with five-member Town Board
a total assessed value of $7.7 million. The Assessors: (Board), composed of the Town
Supervisor (Supervisor) and
ll Granted or subsequently maintained 20 exemptions
four Board members. The Board
totaling over $1.4 million that were not properly
is responsible for the general
supported by adequate documentation.
oversight of operations and
ll Did not periodically monitor exemptions or obtain finances.
annual renewal documentation as required, to ensure
the exemptions were in compliance with State or local Town residents elect a three-
laws. member Board of Assessors
(Assessors), who are responsible
for granting and tracking
Key Recommendations the Town’s real property tax
ll Ensure all applicants provide adequate supporting exemptions (exemptions)
documentation before granting exemptions and then authorized under State and local
retain this documentation. laws.
ll Periodically monitor exemptions and ensure annual
Quick Facts
renewal documentation is provided when required.
Total Agricultural, Veteran and Senior
Town officials generally agreed with our findings. Appendix Citizen Exemptions
C includes our comment on issues raised in the Town’s Number of Properties 750
response letter.
Assessment Value $74 million
Number of Exemptions 960a
Exemption Value $18 million
a Many properties have multiple exemptions.
Audit Period
January 1, 2017 – August 31, 2018
Of f ic e of t he New York State Comptroller 1