Partnertax.ai
Start free trial →

NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-21

Protests; county-assessed property; election of remedies

Official textnmonesource.comlast amended 10 subsections

# A.

A property owner may protest:

# (1)

the value or classification determined by the county assessor for the property owner's property for property taxation purposes;

# (2)

the allocation of value of the property to a particular governmental unit;

# (3)

a denial of a claim for an exemption or a pending claim for an exemption;
or

# (4)

a limitation on increase in value.

# B.

A property owner may protest pursuant to Subsection A of this section, either by:

# (1)

filing a petition with the county assessor as provided in the Property Tax
Code; or

# (2)

filing a claim for refund after paying the property owner's taxes as provided in the Property Tax Code.

# C.

The initiation of a protest under Paragraph (1) of Subsection B of this section is an election to pursue that remedy and is an unconditional and irrevocable waiver of the right to pursue the remedy provided in Paragraph (2) of Subsection B of this section.

# D.

A property owner may also protest the application to the property owner's property of any administrative fee adopted pursuant to Section 7-38-36.1 NMSA 1978 by filing a claim for refund after paying the property owner's taxes as provided in the Property Tax Code.

Amendment history

1953 Comp., § 72-31-21, enacted by Laws 1973, ch. 258, § 61; 1978 Comp., § 7-38-21; 1981, ch. 37, § 71; 1983, ch. 215, § 1; 2001, ch. 24, § 1; 2015, ch. 73, § 19; 2023, ch. 36, § 5; 2026, ch. 9, § 3.

Source: official source (NMSA chapter on nmonesource.com)

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. 7-38-7 · Valuation date
  2. 7-38-7.1 · 7-38-7.1
  3. 7-38-8 · 7-38-8
  4. 7-38-8.1 · 7-38-8.1
  5. 7-38-9 · Description of property for property taxation purposes
  6. 7-38-10 · 7-38-10
  7. 7-38-11 · Property reported in the wrong county
  8. 7-38-12 · 7-38-12
  9. 7-38-12.1 · 7-38-12.1
  10. 7-38-12.2 · Penalties
  11. 7-38-13 · 7-38-13
  12. 7-38-14 · 7-38-14
  13. 7-38-15 · 7-38-15
  14. 7-38-16 · 7-38-16
  15. 7-38-17 · Claiming exemptions; requirements; penalties
  16. 7-38-17.1 · 7-38-17.1
  17. 7-38-18 · 7-38-18
  18. 7-38-19 · Valuation records
  19. 7-38-20 · 7-38-20
  20. 7-38-20.1 · 7-38-20.1
  21. 7-38-21 · Protests; county-assessed property; election of remedies
  22. 7-38-21.1 · Protests; state-assessed property; election of remedies
  23. 7-38-22 · 7-38-22
  24. 7-38-23 · 7-38-23
  25. 7-38-24 · 7-38-24
  26. 7-38-25 · 7-38-25
  27. 7-38-26 · Scheduling of protest hearings
  28. 7-38-27 · 7-38-27
  29. 7-38-28 · 7-38-28
  30. 7-38-28.1 · 7-38-28.1
  31. 7-38-29 · Retention of hearing records
  32. 7-38-30 · 7-38-30
  33. 7-38-31 · 7-38-31
  34. 7-38-32 · 7-38-32
  35. 7-38-33 · Department of finance and administration to set tax rates
  36. 7-38-34 · 7-38-34
  37. 7-38-35 · Preparation of property tax schedule by assessor
  38. 7-38-36 · Preparation and mailing of property tax bills
  39. 7-38-36.1 · 7-38-36.1
  40. 7-38-36.2 · 7-38-36.2
Full table of contents →