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In order to preserve the limited lands available in New Mexico for agricultural purposes and grazing, the New Mexico Legislature has given a special method of vaulation to irrigated agricultural land, dry agricultural land, and grazing land (NMSA 1978, Chapter 7-36-20).

Agricultural Assessor StaffQualified owners of such land must apply for the special method of valuation no later than 30 days after the mailing date of the notice of valuation. Applications are to be filed with the Bernalillo County Assessor's Office, and the property owner should be prepared to provide adequate documentation to support the application.

For the purpose of this section, "agricultural use" means the use of land for plants, crops, trees, forest products, orchard crops, livestock, poultry or fish. The term also includes the use of land that meets the requirements to payment of other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government.

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