The performance audit assigns Shelby County a “good” rating, matching the assessment issued during the county’s previous audit conducted in 2017. “The fact the county levied excess property taxes is unacceptable and unfair to taxpayers, but I’m glad to see county officials are willing to correct their mistake and make sure it does not happen again,” Fitzpatrick said. The recommendations we have given county officials give them a roadmap to improve the effectiveness and efficiency of their government. Now it is on them to follow through and adopt the recommendations.”According to the audit, Shelby County incorrectly reported its 2023 property tax levy reduction as a voluntary reduction rather than a sales tax reduction. As a result, the county failed to apply the required sales tax reduction for that year and levied approximately $188,000 in excess property taxes for the 2023 through 2024 tax years.