How do I appeal my property tax assessment?

County Assessor (informal review) / County Valuation Protests Board (CVPB - formal county appeal) / New Mexico Taxation and Revenue Department, Property Tax Division (state oversight) / District Court (judicial)

Step by Step

How to do it

Watch for your Notice of Value: County Assessors mail Notices of Value to property owners typically around April 1 each year for the upcoming tax year; review immediately
Contact County Assessor informally first - many issues resolved here; request your property record card; bring comparable sales or evidence of factual errors
FILE A PETITION OF PROTEST with the COUNTY VALUATION PROTESTS BOARD (CVPB):
DEADLINE: Within 30 DAYS of the mailing date of your Notice of Value (per NMSA § 7-38-24); typically around early May if notices mailed April 1
No single statewide form number; each county assessor provides its own Petition of Protest form
Include: property owner's name and address, property description, explanation of why value/classification/exemption denial is incorrect, and your claimed correct value
File with the County Assessor's office (who transmits to the CVPB); no filing fee for most residential protests
CVPB includes a member from the NM Taxation and Revenue Department's Property Tax Division
CVPB HEARING: Board schedules and holds a hearing; present comparable sales (from around January 1 of the valuation year), independent appraisal, or other evidence; Board issues a written decision
If unsatisfied with CVPB decision: appeal to NEW MEXICO DISTRICT COURT in the county where property is located; must file within 30 days of the CVPB decision
Pay taxes even while protesting; if protest is successful, refund issued with interest

Details

What you need to know

Required Docs

Petition of Protest form (from county Assessor's office; county-specific)
Supporting evidence: comparable sales (near January 1 assessment date), independent appraisal, property data correction documentation

Fee

Petition of Protest: no fee for most residential protests; District Court: filing fees PROTEST DEADLINE: 30 days from mailing date on Notice of Value (typically around early May for April 1 notices); missing deadline means waiting until next year or filing a refund claim in District Court (much more difficult) CVPB DECISION APPEAL TO DISTRICT COURT: 30 days from CVPB decision WHERE TO GO: County Assessor (informal + Petition of Protest form); County Valuation Protests Board (hearing); District Court (judicial appeal)

Where to Go

County Assessor (informal + Petition of Protest form); County Valuation Protests Board (hearing); District Court (judicial appeal)

County-specific variations apply

Each of NM's 33 counties has its own CVPB. Bernalillo County (Albuquerque), Santa Fe County, and Doña Ana County have the most active protest boards. Each county's petition form varies. Contact your specific county assessor for their form and procedure. Rural counties may have fewer CVPB members and less formal processes.

New Mexico Notes

Important state-specific details

NEW MEXICO'S 3% RESIDENTIAL CAP: New Mexico's assessed value cap (3% annual increase limit on primary residences) - verify this cap is applied before appealing.
Assessment is at one-third (33.33%) of market value; challenge when the implied market value exceeds actual comparable sales.
Missed the 30-day protest window? The only remaining option is to pay the tax and file a refund claim in District Court - much harder and more expensive.
NM Property Tax Division has oversight of county assessors' methods and provides a member for each CVPB.

Official Source

State office contact

State Office

NM Taxation and Revenue Department, Property Tax Division - tax.newmexico.gov/property-tax-division | (505) 827-0870; County Assessor (varies by county); District Court (varies by county)