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Personal Property of Businesses

The Taxation and Revenue Department (TRD) publishes a Business Personal Property Manual. In it we provide guidelines for valuing personal property of typical business enterprises. The manual is useful for county assessors, county and state appraisers, tax collectors, county protest boards and taxpayers.

The manual is helpful too for establishing uniformity in the assessment of personal property throughout all New Mexico counties according to the ad valorem tax laws, Articles 36‑38, NMSA 1978

To order a copy of the Business Personal Property Manual, send a request to:

Taxation and Revenue Department

Property Tax Division
P.O. Box 25126
Santa Fe, New Mexico 87504-5126

For questions regarding personal property valuation, please contact:

Bureau Chief

State Assessed Properties Bureau
Property Tax Division
P.O. Box 25126
Santa Fe, New Mexico 87504-5126
Phone: (505) 827-0717

Click counties to see maps of counties and districts in the state.

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