Information for taxpayers

The Protest Office handles formal protests filed by taxpayers who dispute tax liabilities, refund denials, failure to grant or deny refund claims or other actions taken under the provisions of New Mexico’s Tax Administration Act. Our mission is to resolve protests fairly and impartially, ensuring compliance with state laws and promoting taxpayer understanding of those laws.

If you disagree with a tax assessment and want to dispute it, you legally must choose either to pay the tax and then claim a refund or to file a timely protest of the assessment without paying the tax (Section 7-1-23 NMSA 1978). The Tax Administration Act does not allow you to pay an assessed tax “under protest.”

A taxpayer must submit a protest in writing, being sure to identify the tax or taxes involved and to state the grounds for the protest and the relief desired. You must include a summary of the evidence that you intend to produce to support your position. A taxpayer must make a protest within 90 days of the mailing date of a tax assessment, of the mailing or service of another notice or demand, or of the date of filing or mailing of a tax return (Section 7-1-24 NMSA 1978).

Mail a protest to:
Protest Office
P.O. Box 1671
Santa Fe, NM 87504-1671

Street address for private carrier delivery:
Protest Office
Joseph Montoya Building
1100 S. St. Francis Drive, Suite 1100
Santa Fe, NM 87505-4147

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1100 South St. Francis Drive
Santa Fe, NM 87504
(505) 827-0700

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