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Questions about the Assessor's Office

WHAT DOES PROPERTY VALUATION MEAN?

The valuation set for property by the County Assessor is an estimate of the market value of your property, i.e., your residence, vacant land, commercial property, or other taxable property.

HOW ARE THE CHANGES IN THE VALUE OF MY PROPERTY DETERMINDED?

The Assessor is required by state law to value the property at 100% of current market value as determined by sales of comparable property (7-36-15 NMSA 1978)

WHAT IS THE NOTICE OF VALUATION?

Once a year you will receive Notice of Value from the Assessor informing you of the value of your property for that year. It is an advance notice of what the Assessor has determined your property was worth two years earlier. The Notice of Value is not a tax bill. The Treasurer issues the tax bill each November 1st.

WHEN IS THE NOTICE OF VALUE MAILED?

The Assessor is required to mail one Notice of Value for each assessed property by April 1st of each year. (7-38-20 NMSA 1978)

I RECENTLY MOVED. WHO SHOULD BE NOTIFIED OF MY CHANGE IN ADDRESS?

The Assessor's Office will accept mailing address changes in person or through the mail. The Assessor provides a change of address form with the Notice of Value. If you do not receive a tax bill, be sure to contact the Assessor and verify the address on the tax roll.

WHAT ARE OTHER DATES REGARDING MY PROPERTY VALUATION?

January 1: Property is assessed to the owner of record according to its condition as of that date. For example, if property is vacant on January 1, it will be assessed as vacant land even if a building is constructed on that property sometime during the tax year after January 1.

Last day in February: The application deadline for agricultural valuation; church, charitable, head of household and veterans exemptions; report of mobile homes and livestock. This date also applies to loss of status for eligibility for exemptions; reporting improvements costing more than $10,000; and/or statement of decrease in value.

June 15: The County Assessor certifies the full valuation of the County to the State Property Tax Division.

September: The New Mexico Department of Finance and Administration sets the tax rates for the current year's property taxes for each of the 33 counties. The County Commission must approve mil rates before they take effect.

October 1: Deadline for County Assessor to deliver tax schedule and abstract of tax schedule to County Treasurer. After October 1, the Assessor has only limited authority to request changes to the tax schedule.



EXEMPTIONS

UNDER NEW MEXICO PROPERTY TAX LAW, NMSA 1978, CHAPTER 7, THERE ARE TWO CATEGORIES OF INDIVIDUAL PROPERTY TAXATION EXEMPTIONS AND SEVERAL CATEGORIES OF INSTITUTIONAL AND GOVERNMENTAL EXEMPTIONS. INDIVIDUAL EXEMPTIONS ARE AVAILABLE FOR FAMILY AND QUALIFYING VETERANS.

HOW CAN I FIND OUT IF MY ORGANIZATION WARRANTS AN EXEMPTION?

If you feel your organization meets the requirements established in the New Mexico Supreme Court decision in Grace Inc. vs. Bernalillo County, which requires that the primary use of land and/or improvements be for charitable, religious, or educational proposes, and then you must apply for an exemption with the Assessor's Office. The burden of proof is on the property owner to document eligibility each year.

IS THERE A HOMESTEAD EXEMPTION IN NEW MEXICO?

No, The New Mexico Legislature has established a Family Exemption.

WHEN EXEMPTIONS MAY BE CLAIMED?

Between January 1st and the last day of February of the current tax year.



FAMILY EXEMPTION

IF PROPERTY CHANGES OWNERSHIP AFTER THE 1ST OF THE YEAR, THE EXEMPTION WILL BE REMOVED ON JANUARY 1ST OF THE FOLLOWING YEAR AND THE NEW OWNER MUST APPLY BY THE LAST DAY OF FEBRUARY TO QUALIFY FOR THE NEW TAX YEAR.

WHO IS ELIGIBLE FOR THE FAMILY EXEMPTION AND HOW IS IT APPLIED?

The state statue on this reads: As used in this section, Head of Family means an individual New Mexico Resident who is either -

  1. Married;
  2. Widow or Widower;
  3. Head of Household, furnishing more than one half the cost of support of any related person;
  4. a single person.

Those eligible for this exemption must apply for it only once to receive it in subsequent years. Only one family exemption per household is permitted, and it must be the property in which the owner resides in the State of New Mexico. The Head of Household Exemption for 1988 was $200. In 1989 and 1990, the amount was $800 and in 1991 and 1992 it was $1,400. In 1993 to the current year it capped at $2,000. For the year 2004 no legislation has passed to increase the family exemption.



VETERAN EXEMPTION

IF PROPERTY CHANGES OWNERSHIP AFTER THE 1ST OF THE YEAR, THE EXEMPTION WILL BE REMOVED ON JANUARY 1ST OF THE FOLLOWING YEAR AND THE NEW OWNER MUST APPLY BY THE LAST DAY OF FEBRUARY TO QUALIFY FOR THE NEW TAX YEAR.

7-37-5. VETERAN EXEMPTION. (2003) UP TO FOUR THOUSAND DOLLAS ($4,000) OF THE TAXABLE VALUE OF PROPETY, INCLUDING THE COMMUNITY OR JOINT PROPERTY OF HUSBAND AND WIFE, SUBJECT TO THE TAX EXEMPTION FORM THE IMPOSITION OF THE TAX IF THE PROPERTY IS OWNED BY A VETERAN OR THE VETERAN'S UNMARRIED SURVIVING SPOUSE IF THE VETERAN OR SURVIVING SPOUSE IN A NEW MEXICO RESIDENT OR IF THE PROPERTY IS HELD IN A GRANOR TRUST ESTABLISHED UNDER SECTIONS 671 THROUGH 677 OF THE REVENUE CODE OF 1986.

  1. FOR TAX YEAR PRIOR TO 2003, THE EXEMPTIONS SHALL BE TWO THOUSAND DOLLARS ($2,000);
  2. FOR THE TAX YEAR FOR 2003, THE EXEMPTION SHALL BE TWO THOUSAND FIVE HUNDRED DOLLARS ($2,500);
  3. FOR TAX YEAR FOR 2004, THE EXEMPTION SHALL BE THREE THOUSAND DOLLARS ($3,000);
  4. FOR THE TAX YEAR 2005, THE EXEMPTION SHALL BE THREE THOUSAND FIVE HUNDRED DOLLARS (3,500);
  5. FOR THE TAX YEAR 2006, THE EXEMPTION SHALL BE FOUR THOUSAND DOLLARS ($4,000).

7-37-5.1 DISABLED VETERAN EXEMPTIONS (2003) 100% DISABLE VETERAN: FULL EXEMPTION FROM PROPERTY TAX MAY BE GRANTED TO VETERANS WHO ARE 100% DISABLE. TO CLAIM PRESENT "CERTIFICATE OF ELIGIBILITY" TO THE ASSESSOR'S OFFICE FOR CONFIRMATION OF DECLARATION. ELIGIBILITY IS DETERMINED AND GRANTED BY THE NM VETERAN'S SERVICE COMMISSION (505.827.6300)

HOW IS THE VETERAN EXEMPTION STATUS DETERMINED AND HOW DOES IF AFFECT PROPERTY TAXES?

The New Mexico Veteran's Service Commission determines all eligibility and issues a certificate to all qualifying veterans. This certificate (original document only) may be used to claim the New Mexico Property Tax Exemption for $3,000 a year. Once the exemption is claimed, it is retained for subsequent years without having to reapply.

Veterans with certificates should apply for the exemption with the Assessor between January 1 and the last day of February. Surviving spouses may receive the exemption if they qualify with the New Mexico Veteran's Service Commission. For more information, call the Veteran's Service Commission in Santa Fe for details on expanded eligibility by the legislature for veterans (505) 827-6300.



APPEAL PROCESS PROTESTING ASSESSMENT VALUES

WHEN CAN I PROTEST MY VALUATION AS DETERMINED BY THE ASSESSOR?

A property owner may protest the value of classification by the Assessor, the allocation of the value of the property, or denial of a claim by filing a petition with the Assessor no later than 30 days after the mailing of Notice of Value. A taxpayer may file a letter of inquiry and the Assessor may elect to resolve the question without going through a formal protest.

2001 REVISED LAWS

Pursuant to the property tax code, Grant County has met the 85% rule and is now subject to the 3% valuation cap on residential properties. Although 2003 the 3% was not applied and can be placed on a 2 year cycle of 6.1% and that has been applied for the 2004 year.

If you purchased your home in 2000 or subsequent years your property is to be assessed at full market of the purchase price. New Mexico is now a (Residential Disclosure Only). The disclosure form developed by Property Tax Division is available at www.state.nm.us The position is that each county assessor has different needs and different data collecting procedures. Therefore, the form that is developed by the department and approved consists of the 5 basics, (7-38-12.1)

  1. The complete names of all transferors and transferees;
  2. The current mailing addresses of all transferors and transferees;
  3. The legal description of the real property interest transferred as it appears in the document of transfer;
  4. The full consideration, includes money or any other thing of value, paid or exchanged for the transfer; and (Example: full consideration could include; seller incentives, low financing, deferred payment plan.)
  5. The value and a description of personal property that included in the sales price.

WHAT IS THE PROTEST PROCESS IF I DISAGREE WITH THE ASSESSOR'S VALUATION?

To start the process in the County, you should: 1) Fill out the protest form that is available at the County Assessor's Office or online with our forms. Make sure the form is filled out completely. 2) You may mail in the form or bring to the Assessor's Office in person. It will be helpful if you provide copies (not originals) of your documentation. 3) A formal hearing with the Valuation Protest Board will be scheduled. 4) An informal hearing may be set with a Field Appraiser. 5) If the dispute is not resolved satisfactorily at the Board hearing, you may make an official appeal to the Court of Appeals.

MAY I REVIEW MY RECORDS AT THE ASSESSOR'S OFFICE FOR MY PROTEST?

Yes, but you may only review just your own Property Record Card. Owner's Property Record Cards are considered confidential and not public information.



MANUFACTURED HOMES

MUST A MANUFACTED HOME BE ASSESSED WITH THE COUNTY ASSESSOR?

Yes, by state law, manufactured homes must be assessed for property taxes. The Assessor requires a copy of the mobile home vehicle registration or title, along with the mobile home property address or location.

WHAT STEPS MUST I TAKE AS A MANUFACTURED HOME OWNER BEFORE SELLING, MOVING OR TRADING IN MY HOME?

Bring your title or registration certificate to the County Assessor's office. The staff will determine if the manufactured home is assessed for property taxes. Tax releases for the selling or trading of a manufactured home will be issued once current and prior taxes have been paid with the County Treasurer and the seller provides the County Assessor with the new buyer name and mailing address information. A tax release for the movement of a manufactured home will be issued by the assessor once the manufactured home owner has obtained a Manufactured Home Installation Permit from the Building Inspection Department. Current and prior year taxes must be paid with the County Treasurer before issuance of the tax release.

WILL MY ASSESSMENT SHOW THE VALUE FOR THE LAND AS WELL AS THE MANUFACTURED HOME?

No. The land value appears on a separate assessment. Note also you will receive two tax bills. One for the manufactured home and one for your lot (unless the lot is rented).

WHAT STEPS MUST I TAKE TO CHANGE THE STATUS OF MY MANUFACTURED HOME FROM PERSONAL TO REAL PROPERTY?
 
Contact your lending institution about a complete appraisal of your manufactured home.

 If your manufactured home has yet to be installed, talk to your manufactured home dealer and have them contact Shad Goldman with the Manufactured Housing Division at 1-505-546-4109 or E-mail at shad.goldman@ state.nm.us about a foundation inspection. Notify installer you want a permanent foundation.

If the manufactured home is already installed, contact Shad Goldman about a Retro fit foundation permit, and for any further explanation pertaining to this type of foundation.
 
Mr. Goldman will do the inspection at a cost of $65.00 per visit. Be sure to follow the criteria for permanent foundation accurately to prevent being charged for another inspection.
 
After you pass the inspection, Mr. Goldman will issue a permit number. The next step is to get on the internet at www.rld.state.nm.us/mhd. Should access to the internet not be available to you the Assessor’s Office can help you obtain a copy of your permit.     Manufactured homes that have been set up for some time may not have permits on the internet, in which case, a green permit sticker issued by Mr. Goldman will be required.
 
All taxes on the manufactured home are to be paid in full in order to start the process of assessing the manufactured home as real property. When they are paid a tax release will be issued by the Assessor’s Office. Manufactured homes with no title and only a certificate of origin purchased in the current year are not required to pay taxes.
 
A “Request To Change Valuation Status For A Manufactured Home” must be completed. (This form is available at the Assessor’s Office). The Assessor’s office will verify that the manufactured home and the land owner where the manufactured home is located are in the same name. The Assessor’s Office will give you a signed request form stating that this office intends to assess the manufactured home as real property upon evidence of the deactivated title. This form can then be taken to your lending institution along with the tax release for your closing.
 
The next step to assessing the manufactured home as real property is to deactivate the title. Procedures for deactivating a manufactured home title can be completed at any New Mexico municipality, or fee agent motor vehicle office. You will need the (lien free) title of your manufactured home, the tax release, and the signed request form from the Assessor’s Office. If MSO, MCO, or title is not available, or transaction is not a duplicate title with a record on the system, this will require an exception process. Customer must contact vehicle services for assistance. The phone number is to this office is 1-888-683-4636. 
 
The manufactured home will be assessed as real property for the following tax year, after all requirements have been met.            


AGRICULTURAL AND GRAZING CLASSIFICATIONS - SPECIAL USE PROPERTIES

IN ORDER TO PRESERVE THE LIMITED LANDS AVAILABLE IN NEW MEXICO FOR AGRICULTURAL PURPOSES AND GRAZING, THE NEW MEXICO LEGISLATURE HAS GIVEN SPECIAL VALUATION STATUS TO IRRIGATED AGRICULTURAL LAND. (7-36-20 NMSA 1978). QUALIFIED OWNERS OF SUCH LAND MUST REGISTER THEIR LAND ANNUALLY WITH THE COUNTY ASSESSOR BY THE LAST DAY IN FEBRUARY AND MUST BE PREPARED TO PROVE THAT AGRICULTURE IS THE PRIMARY USE OF THE LAND. FOR THE PURPOSE OF THIS SECTION, AGRICULTURAL USES GENERALLY MEANS THE USE OF LAND FOR THE PRODUCTION OF PLANT CROPS, TREES, FOREST PRODUCTS, ORCHARD CROPS, LIVESTOCK, POULTRY OR FISH. THE TERM ALSO INCLUDES THE USE OF LAND THAT MEETS THE REQUIREMENTS FOR PAYMENT OF OTHER COMPENSATION PURSUANT TO A SOIL CONSERVATION PROGRAM UNDER AN AGREEMENT WITH AN AGENCY OF THE FEDERAL GOVERNMENT.

WHAT IS "SPECIAL METHOD OF VALUATION: AGRICULTURAL"?

Grazing valuation claims require proof of the presence of at least two head of livestock on a minimum land requirement of 53.3 acres (Order 07-21) and proof that the livestock has access to all of the agricultural land for the tax year. This may be in the form of grazing lease, a personal property declaration of livestock that graze on the land, or some other proof of grazing use. However, grazing must be the primary use of the land in order to qualify.

WHAT IS THE DIFFERENCE BETWEEN WET AND DRY AGRICULTURAL LAND?

As defined in chapter 7-36-20, wet or irrigated land is all agricultural land, of which a minimum of one acre is cultivated, and is receiving supplemental water through irrigation ditches.

WHAT IF THERE IS AN IMPROVEMENT (HOUSE) ON THE AGRICULTRUAL LAND?

One acre will be designated as a home site and will be valued at market value. A home site, as defined in the Property Tax Division Regulation 36-20: means the site is used primarily as a residence and is more than the boundary of the foundation of an improvement used as a residence. All remaining land will receive the agricultural valuation rate providing that the primary use of the remaining land qualifies as Agricultural under the statute.

HOW DOES THE ASSESSOR DETERMINE WHETHER THE PRIMARY USE OF THE LAND IS AGRICULTURAL?

The determination is based on the evidence provided. No exemption will be granted if there is evidence that the land is being held for speculative land subdivision and sale; for commercial use of a non-agricultural nature; recreational use; if the land is being leased and whether or not the lessee is using it for agricultural purposes; Or any other nonagricultural use.

WHAT IS THE MINIMUM ACREAGE THAT QUALIFIES FOR AN AGRICULTURAL/GRAZING CLASSIFICATION?

Tax and Revenue Department Order November 30th 2007,
Grazing Land Carrying Capacities and Livestock Values for the 2008 tax year. 12 unit animals per section(640 acres) 1 unit animal pre 53.3 acres is the minimal. (Order 07-21)

WHAT DOES "AGRICULTURAL PRODUCTS" MEAN?

Agricultural products include: plants, crops, trees, forest products, orchard crops, livestock, wool, mohair, hides, pelts, poultry, fish, dairy products and honey.

DOES THE ASSESSOR'S OFFICE HAVE THE RIGHT TO REQUEST INCOME AND EXPENSE INFORMATION FROM A TAXPAYER WHO IS APPLYING FOR AGRICULTURAL VALUATION?

Yes. Property Tax Division Regulation 36-20:7 indicates the application form may contain a request for providing information regarding the owners farm income and farmers expense as reported to the U.S. Internal Revenue Service on Schedule F.

 
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