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County Assessor
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    (505) 222-3700
    (505) 222-3771
    Monday - Friday
    8 a.m. - 5 p.m.
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    It is our intention to provide you with helpful information and answers to the most commonly asked questions.

    Please click on the flyer below to view a PDF version.


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


    Q: Who is eligible for the Head of Family exemption and how is it applied?

    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.

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