If a qualifying applicant is 65 or older or is disabled, the value of the property cannot increase from the prior year. The applicant must file yearly and provide the assessor with proof of age, occupancy and income for the tax year for which application is made.
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...
You may request an informal conference according to Section 7-38-24.D NMSA 1978 and 3.6.7.33.B.1,2,3 before the scheduled hearing date. At the informal conference you and the county exchange information each of you has to support value, classification or exemption....
Yes, by law you have the right to appeal. File your appeal in District Court. The appellee (the assessor or commission of your county) must be named. File the appeal under the provisions of Section 12-8A-1 NMSA 1978 no later than 30 days from the date of decision.
Regulation 3.6.5.33.D.1,2,3 Manufactured Homes – When Valued as Real Property addresses the property owner's request for the county assessor to value the unit as real property. To qualify, the owner must also own the land where the home is situated. Certain...
The owner of the mobile home is responsible for property taxes on the mobile home. The owner of the real property where the mobile home is situated is responsible for property taxes on the land. Payment of the property taxes on the land is ultimately the...
A manufactured home may be classified as a permanent structure by the assessor when: The owner of a manufactured home has requested the mobile home to be taxed as real property The tongue and axle have been removed from the manufactured home, and the manufactured home...
When a title transfer or change of name on a title occurs, the Motor Vehicle Division issues the new title. As per Section 66-3-110 NMSA 1978, the Motor Vehicle Division issues a new title under the following guidelines: The Motor Vehicle Division needs a properly...
Once the property taxes on a mobile home has become 30 days delinquent, the county treasurer may seize a mobile home and sell it for taxes under authority of a demand warrant.
Section 7-38-53 NMSA 1978 of the Property Tax Code, a county treasurer has authority to collect delinquent property taxes on a mobile home (a/k/a personal property) by asserting a claim against the owner's personal property for which taxes are delinquent. To properly...