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If you disagree with the taxation value or classification for your property, you can select one of two remedies.

You may either: 

  • file a petition of protest—in writing to the Administrative Hearing Office(AHO) ), or 
  • file a claim for refund after paying taxes—This is a civil action in the District Court for Santa Fe County.

If you file a protest petition with AHO, you will not be able to file a claim for refund.

For specific information about protest procedures, see Sections 7-38-21, 7-38-22, 7-38-23, 7-38-39 and 7‑38-40 NMSA 1978.

If you want to file a petition of protest, send a letter to the address below and a copy to Property Tax Division. If you are a business, please use company letterhead. The letter must be filed within 30 days of mailing the notice of valuation by PTD. It must contain: 

  • property owner’s name; 
  • address; 
  • property description, and 
  • reasons for the protest, including what the property owner believes is the proper value of the property.

See Section 7-38-22 for the requirements of the letter of protest. Address the letter to:

Administrative Hearings Office
PO Box 6400
Santa Fe, New Mexico 87502
CC:  Property Tax Division
Taxation and Revenue Department
P.O. Box 25126
Santa Fe, New Mexico 87504-5126 II
Secretary Demesia Padilla

Secretary Demesia Padilla,CPA

Learn more about secretary Padilla

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