If you disagree with the taxation value or classification for your property, you can select one of two remedies.
You may either:
- file a petition of protest—in writing to the Property Tax Division (PTD), or
- file a claim for refund after paying taxes—This is a civil action in the District Court for Santa Fe County.
If you file a protest petition with PTD, you will not be able to file a claim for refund.
For specific information about protest procedures, see Sections 7-38-21, 7-38-22, 7-38-23, 7-38-39 and 7‑38-40 NMSA 1978.
If you want to file a petition of protest, send a letter to the address below. If you are a business, please use company letterhead. The letter must be filed within 30 days of mailing the notice of valuation by PTD. It must contain:
- property owner’s name;
- property description, and
- reasons for the protest, including what the property owner believes is the proper value of the property.
See Section 7-38-22 for the requirements of the letter of protest. Address the letter to:
Property Tax Division
Taxation and Revenue Department
P.O. Box 25126
Santa Fe, New Mexico 87504-5126 II