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It is our intention to provide you with helpful information and answers to the most commonly asked questions.

For a detailed answer, please click on any of the questions below.



A: To start the appeal/protest process in Bernalillo County, you should:

  1. Completely fill out the Protest Form that is available at the County Assessor's Office or on the Assessor's web page here.
  2. The completed form must be returned to the Assessor's Office within 30-days of the initial mailing date of the Notice of Value.  See the Assessor's Office Web page here.
  3. An informal meeting will be made with a field appraiser.
  4. A formal hearing with the Protest Valuation Review Board will be scheduled if the valuation is not resolved at the informal meeting.
  5. If it is not resolved satisfactorily at the Board Hearing before the Protest Valuation Review Board, you may make an official appeal to District Court.

A:Yes. Property records are confidential information. You may only review your own file.


A: Pursuant to 7-38-39 NMSA 1978 Protesting Values-Claim for refund, after receiving your property tax bill and after making payment prior to the delinquency date of all property taxes you may file a claim for refund in District Court.


A: The state statute reads: "As used in this section, Head of Family means an individual New Mexico resident who is either (1) married; (2) widow or widower; (3) head of household furnishing more than one-half the cost of support of any related person; or (4) a single person."

Those eligible for this exemption must apply for it only once to receive it in subsequent years. Only one Head of Family exemption per household is permitted, and it can only be applied to one property in the State of New Mexico.


A: The New Mexico Veterans' Service Commission determines all eligibility and issues Certificates  of Eligibility to all qualifying veterans.  For more information, call the Veterans' Service Commission for details on expanded eligibility by the legislature for veterans (505-346-3986).

The Certificate of Eligibility (original only) may be used to claim the New Mexico Property Tax Exemption which is now $4,000 per year.  Once the exemption is claimed, it is retained on property tax records for subsequent years without reapplication.

A veteran, with a green-colored "New Mexico Veterans' Service Commission Tax Exemption Certificate of Eligibility", should apply with the Assessor's Office between January 1 and the last day of February for the exemption.


A: The New Mexico Veterans' Service Commission determines all eligibility and issues Certificates of Eligibility to all qualifying veterans.  For more information, call the Veterans' Service Commission for details of eligibility by the legislature for veterans (505-346-3986).

The Certificate of Eligibility (original only) may be used to claim the New Mexico Property Tax Exemption which is a 100% exemption of property taxation.  Once the exemption is claimed, it is retained on property tax records for subsequent years without reapplication.

A veteran, with a tan-colored "New Mexico Veterans' Service Commission Disabled Veteran Property Tax Waiver Certificate of Eligibility",should apply with the Assessor's Office between January 1 and the last day of February for the exemption.


A: If your organization meets the requirements established by the New Mexico State Constitution, is of charitable, religious or educational use, then the property may be eligible for an exemption.  The burden of proof is on the property owner to document eligibility.  Contact the Bernalillo County Assessor's Office Tax Exempt Specialist about the application process.


A: No. The New Mexico Legislature instead opted to establish the Head of Family Exemption.


A: If exemptions are claimed for real property and manufactured homes, they may be claimed during the 30-day period immediately following the mailing date of the Notice of Value, if not earlier.


A: Following is a partial list of items that should be reported:

  • Office furniture and fixtures, including file cabinets, books and bookcases, desks, and decorative items,
  • Store equipment such as racks, shelves, shopping carts, equipment, typewriters, time clocks, and teller machines,
  • Restaurant equipment including tables, booths, chairs, drink dispensers, freezers, appliances, sinks, and cookware,
  • Apartment, motel and hotel equipment including furniture exercise equipment, appliances, linens, lighting, and decorative items,
  • Machinery and heavy equipment as well as shop tools, dental tools, drilling equipment, portable sheds, dumpsters, golf carts, fork lifts, engraving machines, welding equipment and mortuary equipment,
  • Electronic equipment, such as sound systems, alarms systems, musical instruments, fax machines, computers, camera equipment, postage scales, vending machines, hair removal machines, radios, televisions, small tools, and video recorders,
  • Leased equipment is also assessable. 

A: Personal property exempt from taxation:  inventories that are for sale or resale at wholesale, retail or consignment; motor vehicles that are registered under the provisions of the Motor Vehicle Code, except for manufactured homes; aircraft registered under the Aircraft Registration Act, etc.


A: Yes. By state law, manufactured homes must be registered with the Assessor for property tax purposes. The Assessor requires a copy of the manufactured home motor vehicle registration or Title and the manufactured home property address or location.


A: Before selling, moving, or trading a manufactured home, you must obtain a tax release from the Treasurer stating that all taxes have been paid, including the current year and any prior year taxes. The tax release process begins with the Assessor's Office which will require proof of ownership (Title or Certificate of Vehicle Registration) before a tax release can be issued by the County Treasurer's Office.


A: Manufactured home and real estate assessed values are both determined by multiplying a structure's square footage by the appropriate square footage values. NADA is used to support the valuation of manufactured homes.


A: No. The land will have its own Notice of Value and Tax Bill and the manufactured home will have its own Notice of Value and Tax Bill. The property owner will receive two Notices of Value and two bills.


A:Yes,  as long as the manufactured home owner and the land owner are the same, and the requirements are met to convert the manufactured home to real property.  The property owner must submit a written request to the County Assessor's Office to have their home assessed as Real Property.  A copy of the guidelines and procedures can be requested from the Assessor's Office.


A: The County Assessor's Office will accept mailing address changes in person, through the mail, by fax, or by email the Assessor . There is a change of address coupon provided on page two of your Notice of Value. Also, go to Assessor's Forms on this web site.


A: Once a year, you receive a Notice of Value from the Bernalillo County Assessor informing you of the full, taxable, and net taxable values on your property for that year. It is an advance notification of what the Assessor believes your property is worth. The Notice of Value is not a tax bill, but the net taxable value on the notice will result in a tax bill from the Bernalillo County Treasurer's Office.


A: January 1: Property is assessed to the owner of record and in accordance with its condition as of that date. For example: if the property is vacant on January 1, it will be assessed as vacant land even if a building is constructed on that property some time during the tax year after January 1.

Last day in February:

  • Application for agricultural valuation,
  • Application for Church, charitable, educational exemption,
  • Report of personal property/business equipment,
  • Application for Head of Family exemption,
  • Application for Veterans's exemption,
  • Report of Manufactured Home,
  • Report of Livestock,
  • Report improvements that cost more than $10,000 and/or statement of decrease in value. 

June 15:  The County Assessor certifies the full valuation of property in Bernalillo County to the State Property Tax Division. 

September:  The New Mexico Department of Finance and Administration sets the tax rates for the year's property taxes, county by county. 


A: The value set for your property by the Bernalillo County Assessor is an estimate of the market value for your home, land, or business property; is depreciated cost for business equipment; and is NADA value for manufactured homes. It is used to determine the amount of tax you will be paying.


A: The Taxable value is one-third of the Total Assessed Value. The Net Taxable Value is the Taxable Value minus exemptions, such as, "Head of Family", Veterans', etc. This Net Taxable Value amount is used by the Bernalillo County Treasurer to calculate the tax you will pay to Bernalillo County.


A: The Assessor must comply with the property tax code. Pursuant to 7-36-16 NMSA 1978, the Assessor values property at current and correct values, based on sales of property from the previous year


A: The Assessor values all tangible property for property tax purposes. Properties valued by the property tax code are: all real property, manufactured homes, business personal property and livestock.


A: The Assessor is required to mail Notices of Value by April 1 of each year, as mandated in NMSA 1978, Chapter 7-38-20.


A: All livestock including cattle, buffalo, horses, mules, sheep, goats, swine, ratites and other domestic animals useful to man are to be valued for property taxation purposes.


A: Yes. NMSA 1978, Chapter 7-36-20, the application form may contain a request for providing information as the owner’s farm income and farm expenses reported to the U.S. Internal Revenue Service on Schedule F.


A: The Assessor will establish an assessed value of the property which is estimated on the market value of the property taking in to consideration valuation limitations and exemptions that are defined by state statute.


A: As defined in Chapter 7-36-20, "wet or irrigated" land is "all agricultural land receiving supplemental water to that provided by natural rainfall."  Dry land is defined as "all agricultural land without a supplemental water supply."


A: One-half acre will be designated as "home site", and will be valued at market value.  A home site, as the term is used in Chapter 7-36-20, is the site used primarily as a residence; is more than a boundary of the foundation of an improvement used as a residence, and included land on which swimming pools, tennis courts and similar non-agricultural facilities are located.  It does not include land on which agricultural facilities such as barns, pig pens, corrals, and bunk houses, farm equipment, sheds and other outdoor buildings are located.  The non-agricultural or improvement portions will be added to the land value.  All remaining land will receive the agricultural rate, providing that the primary use of the remaining land qualifies as agricultural under the statute.


A: Grazing valuation requires proof of the presence of livestock on the property and proof that the livestock has access to all of the agricultural land for the tax year.  This may be in the form of a grazing lease, a personal property declaration of livestock which graze on the land, or some other proof of grazing use.  However, grazing must be the primary use of the land in order to quality.


A: One acre-non-improved is the minimum acreage that can be used as agriculture and 80-acres minimum grazing.


A: Agricultural products include:  plants, crops, trees, forest products, orchard crops, livestock, wool, mohair, hides, pelts, poultry, fish, dairy products and honey.


A: Yes. Chapter 7-36-20, NMSA 1978, the application form may contain a request for providing information as the owner's farm income and farm expenses reported to the U.S. Internal Revenue Service on Schedule F.


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