New Mexico Statutes Chapter 7. Taxation § 7-38-22. Protesting values, classification, allocation of values and denial of exemption determined by the department

Current as of January 01, 2024 | Updated by Findlaw Staff

A. A property owner may protest the value or classification determined by the department for the property owner's property for property taxation purposes or the department's allocation of value of the property owner's property to a particular governmental unit or the denial of a claim for an exemption by filing a petition with the administrative hearings office. Filing a petition in accordance with this section entitles a property owner to a hearing on the property owner's protest.

B. Petitions shall:

(1) be filed no later than thirty days after:

(a) the mailing by the department of the notice of valuation; or

(b) the mailing of a property tax bill on omitted property pursuant to Section 7-38-76 NMSA 1978;

(2) state the property owner's name and address and the description of the 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.

C. The administrative hearings office shall notify the secretary and the property owner by certified mail of the date, time and place that the parties may appear before the administrative hearings office to present evidence related to the petition; provided that the parties may request, consent or agree to an alternative service method for the notice of hearing. The notice shall be sent at least fifteen days prior to the hearing date.

D. The secretary may provide for an informal conference on the protest before the hearing.

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Cite this article: FindLaw.com - New Mexico Statutes Chapter 7. Taxation § 7-38-22. Protesting values, classification, allocation of values and denial of exemption determined by the department - last updated January 01, 2024 | https://codes.findlaw.com/nm/chapter-7-taxation/nm-st-sect-7-38-22/

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