Assessment Office

The principal function of the Assessment Office is to maintain a fair and equitable assessment roll.  The Assessment Roll is the public record of all real property in a taxing jurisdiction. The Assessment Roll consists of property valuations and exemptions and is the foundation for the levy of taxes by:
  • Saratoga County
  • Shenendehowa, Mechanicville and Waterford-Halfmoon School Districts
  • Various Special Districts
The duties of the Assessment Office are set by New York State. These duties include:
  • Maintain and collect the physical inventory needed to estimate the market value of all properties within a municipal jurisdiction.
  • Maintain the ownership records of all property and record deed information upon sale or ownership change of property. We receive this information from Saratoga County. 
  • Administration of exemptions.
  • Estimate the market value of all property types within a taxing jurisdiction using the three approaches to value, which are the Market Comparison Approach, the Cost Approach and the Income Approach. These same three approaches to value are utilized worldwide by all property valuation professionals across multiple professions.
  • Attend all meetings of the Board of Assessment Review.
About Halfmoon's Assessor
The Halfmoon Town Board appoints an Assessor, according to New York State law, once every six years unless an unexpired term needs to be filled. Anne Marie Zarelli began as Halfmoon's Assessor on October 1, 2019 after working under the previous assessor for 4 1/2 years as the Senior Assessment Clerk. Anne Marie completed all the state mandated training prior to her appointment and attends continuing education every year to stay informed in all topics relating to assessment.
The Institute of Assessing Officers, which is chartered by the New York State Board of Regents, is the professional and educational arm of the New York State Assessors Association. Anne Marie successfully completed an examination covering all aspects of appraisal and assessment administration. Anne Marie was inducted into the Institute of Assessing Officers earning her the IAO designation on October 5th, 2023.

Staff Contacts

Name Title Phone
Anne Marie Zarelli, IAO Sole Assessor (518) 371-7410 ext 2244
Laura Weeks Deputy Assessor (518) 371-7410 ext. 2246
Urmila Singh Data Collector (518) 371-7410 ext. 2245