2025 New Mexico Statutes
Chapter 7 - Taxation
Article 38 - Administration and Enforcement of Property Taxes
Section 7-38-21 - Protests; county-assessed property; election of remedies.
A. A property owner may protest the value or classification determined by the county assessor 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 a petition with the county assessor as provided in the Property Tax Code; 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; 1978 Comp., § 7-38-21; 1981, ch. 37, § 71; 1983, ch. 215, § 1; 2001, ch. 24, § 1; 2015, ch. 73, § 19; 2023, ch. 36, § 5.
ANNOTATIONSCross references. — For definition of "director," see 7-35-2 NMSA 1978.
The 2023 amendment, effective July 1, 2023, clarified the process for protesting the value or classification of property determined by a county assessor; in the section heading, added "county-assessed property"; in Subsection A, after "classification determined", added "by the county assessor", in Paragraph A(1), after "filing", added "a petition with the county assessor", and after "Property Tax Code", deleted "a petition of protest with", and deleted Subparagraphs A(1)(a) and A(1)(b).
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.
