Assessor

• 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. 
• Review (approve or deny) real property tax 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.
• Work with planning and zoning officials, town engineers, attorneys, governmental tax departments, realtors, appraisers, elected officials at all levels, school officials, and the general public on a vast and interwoven collection of projects that influence property in our specific municipalities.
• An assessor is also required to attend all meetings of the Board of Assessment Review.
• New York State Real Property Tax Law (NYS RPTL) requires minimum qualifications for assessors as set forth in 20NYCRR 8188. Qualifying Education is mandated under RPTL in Article 3/Title 2, Sections 308-336. Yearly continuing education is required by law. Most assessors are appointed for a six-year term.
• The last town-wide revaluation project was in 1996.

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.