NMSA 1978, § 7-37-5.3 — Veterans' organization exemption

The property of a veterans' organization chartered by the United States congress
and that is used primarily for the benefit of veterans and their families is exempt from
property taxation. The exemption provided by this section may be referred to as the
"veterans' organization exemption". The veterans' organization exemption shall be
applied only if claimed and allowed pursuant to Section 7-38-17 NMSA 1978 and the
rules of the department. The veterans' services department shall assist the taxation and
revenue department and the county assessors in determining which veterans'
organizations qualify for the veterans' organization exemption.