us-nm/stat
NMSA 1978, § 7-38-17 — Claiming exemptions; requirements; penalties
A.
Subject to the requirements of Subsection E of this section, head-of-family
exemptions, veteran exemptions, disabled veteran exemptions or veterans' organization
exemptions claimed and allowed in a tax year need not be claimed for subsequent tax
years if there is no change in eligibility for the exemption nor any change in ownership
of the property against which the exemption was claimed. Head-of-family, veteran and
veterans' organization exemptions allowable under this subsection shall be applied
automatically by county assessors in the subsequent tax years.
B.
Other exemptions of real property specified under Section 7-36-7 NMSA 1978 for
nongovernmental entities shall be claimed in order to be allowed. Once such
exemptions are claimed and allowed for a tax year, they need not be claimed for
subsequent tax years if there is no change in eligibility. Exemptions allowable under
this subsection shall be applied automatically by county assessors in subsequent tax
years.
C.
An exemption required to be claimed under this section shall be applied for no
later than thirty days after the mailing of the county assessor's notices of valuation
pursuant to Section 7-38-20 NMSA 1978 in order for it to be allowed for that tax year. A
property owner claiming an exemption that is still pending thirty days after the mailing of
the county assessor's notices of valuation may file a protest pursuant to Section 7-38-21
NMSA 1978. A determination on the pending claim shall be made by the county
assessor within the protest period.
D.
A person who has had an exemption applied to a tax year and subsequently
becomes ineligible for the exemption because of a change in the person's status or a
change in the ownership of the property against which the exemption was applied shall
notify the county assessor of the loss of eligibility for the exemption by the last day of
February of the tax year immediately following the year in which loss of eligibility occurs.
E.
Exemptions may be claimed by filing proof of eligibility for the exemption with the
county assessor. The proof shall be in a form prescribed by regulation of the
department. Procedures for determining eligibility of claimants for any exemption shall
be prescribed by regulation of the department, and these regulations shall include
provisions for requiring the veterans' services department to issue certificates of
eligibility for veteran and veterans' organization exemptions in a form and with the
information required by the department. The regulations shall also include verification
procedures to assure that veteran exemptions in excess of the amount authorized under
Section 7-37-5 NMSA 1978 are not allowed as a result of multiple claiming in more than
one county or claiming against more than one property in a single tax year. For
purposes of claiming the disabled veteran property tax exemption pursuant to Section 7-
37-5.1 NMSA 1978:
(1) a disabled veteran shall present to the assessor a form prescribed by the
department certifying that the veteran is an owner of the property and occupies the
property continuously as the veteran's principal place of residence. The form shall be
accompanied by the disabled veteran's certificate of eligibility issued by the veterans'
services department and be presented to the county assessor at the time the disabled
veteran exemption is initially claimed and upon any change in ownership of the
property; or
(2) if the disabled veteran has submitted a veteran's disability claim to the
United States department of veterans affairs and the disabled veteran certificate of
eligibility has not been issued by the veterans' services department by thirty days after
the mailing of the county assessor's notices of valuation, the veteran may file a protest
and attach the notice of receipt of a disabled veteran's disability claim as required by 35
U.S.C. 5103.
F.
The department shall consult and cooperate with the veterans' services
department in the development, adoption and promulgation of regulations under
Subsection E of this section. The veterans' services department shall comply with the
promulgated regulations. The veterans' services department shall collect a fee of five
dollars ($5.00) for the issuance of a duplicate certificate of eligibility to a veteran or to a
veterans' organization.
G.
A person who violates the provisions of this section by intentionally claiming and
receiving the benefit of an exemption to which the person is not entitled or who fails to
comply with the provisions of Subsection D of this section is guilty of a misdemeanor
and shall be punished by a fine of not more than one thousand dollars ($1,000). A
county assessor or the assessor's employee who knowingly permits a claimant for an
exemption to receive the benefit of an exemption to which the claimant is not entitled is
guilty of a misdemeanor and shall be punished by a fine of not more than one thousand
dollars ($1,000) and shall also be automatically removed from office or dismissed from
employment upon conviction under this subsection.
Source: official text