The law, specifically, Section 7-38-24 NMSA 1978 entitles you to file a petition of protest with your county assessor within 30 days after you receive your valuation notice. If your disagreement is not resolved, you will be scheduled for a protest hearing before the County Valuation Protests Board. The board usually decides protests within 180 days of the date that the protest was filed unless extended by a director’s order. A written order is issued within 30 days of the hearing unless extended by agreement of the board and the taxpayer.