The function of the Assessor’s office is to maintain a fair and equitable assessment on all real property within the jurisdiction of the Assessing unit. In our case the Assessing unit is the Town of Halfmoon. We administer this function by following New York State Real Property Law under the auspice of the Saratoga County Real Property Tax Service and the New York State Office of Real Property Services. To maintain a fair and equitable assessment we constantly review our records, updating inventory when necessary. We continue this process by visiting new construction, home sales and recording physical changes to existing properties on our property record cards. Our reference to inventory includes changes to square feet living area (additions), decks, porches, sheds, in-ground swimming pools, garages, etc.

For more information in video format regarding this function of the Assessor’s office check the above link “Assessment and property tax systems”.

In addition our office administers various exemptions affecting property and/or school taxes. The types of exemptions mentioned above are “STAR” or School Tax Relief, Aged, Veterans, Physical Disability, Non-profit, clergy, agricultural, etc. The deadline to file these exemptions is March 1 each year. An example is an aged exemption (meeting certain criteria) filed by March 1, 2011 affects School tax for September 2011 and Property tax in January 2012. There often are additional documents required to complete applications for exemption.

There are major changes to the “STAR” program involving residents eligible for the enhanced STAR exemption. To qualify for the Enhanced STAR exemption you must apply by March 1, 2011 and provide income information for the 2009 tax year. You may also complete an additional form to avoid the necessity to file a renewal beginning in 2004. In the past the maximum income allowed for the exemption was $60,000. Now, the adjusted gross income allowed is $79,050 (subject to change).

Tax rates are applied to Taxable Value (Assessed Value minus exemptions) and are set by the various taxing jurisdiction resulting in your property and school tax bill. School tax bills are sent by and paid to the school tax collector. Property tax bills are sent by and are paid to the Receiver of Taxes for the Town of Halfmoon. Please direct questions regarding taxes to the applicable person.

Please call for answers to your questions during office hours or leave a message and we will return your call as soon as possible.