A. A property owner may protest the value or classification determined for the property owner's property for property taxation purposes, the allocation of value of the property to a particular governmental unit or a denial of a claim for an exemption or for a limitation on increase in value either by:
(1) filing, as provided in the Property Tax Code, a petition of protest with:
(a) the administrative hearings office; or
(b) the county assessor; or
(2) filing a claim for refund after paying the property owner's taxes as provided in the Property Tax Code.
B. The initiation of a protest under Paragraph (1) of Subsection A of this section is an election to pursue that remedy and is an unconditional and irrevocable waiver of the right to pursue the remedy provided in Paragraph (2) of Subsection A of this section.
C. A property owner may also protest the application to the property owner's property of any administrative fee adopted pursuant to Section 7-38-36.1 NMSA 1978 by filing a claim for refund after paying the property owner's taxes as provided in the Property Tax Code.
History: 1953 Comp., § 72-31-21, enacted by Laws 1973, ch. 258, § 61; 1981, ch. 37, § 71; 1983, ch. 215, § 1; 2001, ch. 24, § 1; 2015, ch. 73, § 19.
Cross references. — For definition of "director," see 7-35-2 NMSA 1978.
The 2015 amendment, effective July 1, 2015, provided for protests of property valuation to be filed with the administrative hearings office; in Subsection A, after "determined for", deleted "his" and added "the property owner's" and after "allocation of value of", deleted "his" and added "the"; in Subsection A, Paragraph (1), after "filing", added "as provided in the Property Tax Code"; in Subsection A, Paragraph (1)(a), after "the", deleted "director" and added "administrative hearings office"; in Subsection A, Paragraph (1)(b), after "county assessor", deleted "as provided in the Property Tax Code"; in Subsection A, Paragraph (2), after "paying", deleted "his" and added "the property owner's"; in Subsection B, after "provided", deleted "under" and added "in"; and in Subsection C, after "application to", deleted "his" and added "the property owner's", and after "paying", deleted "his" and added "the property owner's".
The 2001 amendment, effective June 15, 2001, inserted "or for a limitation on increase in value" in Subsection A.
Protest or refund. — The alternate methods of protesting the rejection of a tax exemption set out in Subsections A(1) and A(2) are separate and distinct. Where a museum files a protest with the county assessor under Subsection A(1) and then pays the disputed tax, in order to avoid interest and penalty assessments, the museum cannot later apply for a refund under Subsection A(2). Georgia O'Keeffe Museum v. County of Santa Fe, 2003-NMCA-003, 133 N.M. 297, 62 P.3d 754.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 795 to 816.
84 C.J.S. Taxation §§ 512 to 559.
Structure New Mexico Statutes
Article 38 - Administration and Enforcement of Property Taxes
Section 7-38-1 - Applicability.
Section 7-38-2 - Investigative authority and powers.
Section 7-38-3 - Information reports.
Section 7-38-4 - Confidentiality of information.
Section 7-38-6 - Presumption of correctness.
Section 7-38-7 - Valuation date.
Section 7-38-7.1 - Valuation date; tangible personal property; construction contractors.
Section 7-38-8 - Reporting of property for valuation; penalties for failure to report.
Section 7-38-8.1 - Division to adopt regulations to require reporting of exempt property.
Section 7-38-9 - Description of property for property taxation purposes.
Section 7-38-11 - Property reported in the wrong county.
Section 7-38-12.1 - Residential property transfers; affidavit to be filed with assessor.
Section 7-38-12.2 - Penalties.
Section 7-38-13 - Statement of decrease in value of property subject to local valuation.
Section 7-38-16 - Condemnation proceedings; duty of condemning authority to notify county assessor.
Section 7-38-17 - Claiming exemptions; requirements; penalties.
Section 7-38-19 - Valuation records.
Section 7-38-20 - County assessor and department to mail notices of valuation.
Section 7-38-21 - Protests; election of remedies.
Section 7-38-23 - Protest hearings; verbatim record; action by hearing officer; time limitations.
Section 7-38-25 - County valuation protests boards; creation; duties; funding.
Section 7-38-26 - Scheduling of protest hearings.
Section 7-38-28 - Appeals from orders of the hearing officer or county valuation protests boards.
Section 7-38-29 - Retention of hearing records.
Section 7-38-30 - Department to allocate and certify valuations to county assessors.
Section 7-38-31 - County assessor to certify net taxable values to the department.
Section 7-38-33 - Department of finance and administration to set tax rates.
Section 7-38-34 - Board of county commissioners to order imposition of the tax.
Section 7-38-35 - Preparation of property tax schedule by assessor.
Section 7-38-36 - Preparation and mailing of property tax bills.
Section 7-38-37 - Contents of property tax bill.
Section 7-38-38 - Payment of property taxes; installment due dates; refund in cases of overpayments.
Section 7-38-38.3 - Optional prepayment of property taxes in monthly payments.
Section 7-38-39 - Protesting values; claim for refund.
Section 7-38-40 - Claims for refund; civil action.
Section 7-38-41 - Protested property taxes; suspense fund; refunds; interest.
Section 7-38-43 - Distribution of receipts from collected property taxes, penalties and interest.
Section 7-38-45 - Special provisions relating to administration of taxes on livestock.
Section 7-38-46 - Delinquent property taxes.
Section 7-38-47 - Property taxes are personal obligation of owner of property.
Section 7-38-49 - Unpaid property taxes; imposition of interest.
Section 7-38-50 - Delinquent taxes; civil penalties.
Section 7-38-51 - Notification to property owner of delinquent property taxes.
Section 7-38-54 - Demand warrant; contents.
Section 7-38-55 - Surrender of personal property; penalty for refusal.
Section 7-38-56 - Release of personal property seized.
Section 7-38-57 - Notice of sale of personal property.
Section 7-38-58 - Personal property sale requirements.
Section 7-38-59 - Certificates of sale; effect of certificates of sale.
Section 7-38-60 - Notification to property owner of delinquent taxes.
Section 7-38-63 - Payment of delinquent taxes to the department; distribution.
Section 7-38-65 - Collection of delinquent taxes on real property; sale of real property.
Section 7-38-66 - Sale of real property for delinquent taxes; notice of sale.
Section 7-38-67 - Real property sale requirements.
Section 7-38-67.1 - Sale of abandoned real property; notice of sale; requirements.
Section 7-38-68 - Installment agreements.
Section 7-38-69 - Distribution of amounts collected under installment agreements.
Section 7-38-71 - Distribution of amounts received from sale of property.
Section 7-38-75 - Exception to property tax due date.
Section 7-38-78 - Action by property owner in district court to change property tax schedule.
Section 7-38-84 - Notices; mailing.
Section 7-38-85 - Extension of deadlines; general provision.
Section 7-38-86 - Extension of deadlines at request of property owners.
Section 7-38-87 - Administrative regulations; promulgation; general provisions.
Section 7-38-89 - Validity of certain regulations; judicial review.
Section 7-38-92 - Attempts to evade or defeat the property tax.
Section 7-38-93 - Interference with the administration of the Property Tax Code.