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County Assessor
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    (505) 222-3700
    (505) 222-3771
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    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.

    Please click here to see a list of questions about Manufactured Homes. 


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


    Q: What if there is an improvement (house) on the agricultural land?

    A: One 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.

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