STATE ASSESSED PROPERTY VALUATION APPEAL PROCESS

The procedures for protesting the value determined for property taxation purposes by the Property Tax Division are found in Sections 7-38-21 and 22, 7-38-39 and 40 NMSA 1978 of the New Mexico Property Tax Code.

A property owner may protest:

1. the value or classification determined by the Division for the property for property taxation purposes;
2. the Division’s allocation of value of the property to a particular governmental unit; or
3. a denial of a claim for an exemption

This process is initiated by:

1. filing a petition of protest with the Administrative Hearings Office (“AHO”); or*
2. filing a claim for refund in Santa Fe County District Court after paying the property taxes by the delinquency date.

*If a property owner files a protest with AHO, a claim for refund in district court cannot be pursued.

Petitions shall:

(1) be filed no later than thirty (30) days after the issuance by the Division of the Notice of Value;

(2) state the property owner’s name, address, and description of property;

(3) state why the property owner believes the value, classification, allocation of value or denial of an exemption is incorrect and what the property owner believes the correct value, classification, allocation of value or exemption to be;

(4) state the value, classification, allocation of value or exemption that is not in controversy; and

(5) contain such other information as the Administrative Hearings Office may by rule require.

Petitions may be emailed to AHO at Tax.Pleadings@aho.nm.gov and a copy must be submitted to the Property Tax Division, State Assessed Property Bureau Chief at Elaisa.Romero@tax.nm.gov.