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All property used to conduct the following businesses is required to be reported to the State Assessed Property Bureau (SAPB) by the last day of February each year:

  • railroad;
  • telecommunications;
  • pipeline;
  • public utility;
  • airline;
  • electric generating plants, whether or not owned by a public utility, if all or part of the electricity is generated for ultimate sale to the public;
  • mineral property and property held or used in connection with mineral property as defined in Sections 7-36-22 through 7-36-25 NMSA 1978
  • machinery, equipment and other personal property of all resident and nonresident persons customarily engaged in construction that involves the use, during a tax year, of the machinery, equipment and other personal property in more than one county.

To view the form to register your business, download CAB-01 REV 1-09, Application for Registration.

Report all manufactured (mobile) homes to the county assessor of the county in which they are located. Do not report manufactured homes to SAPB.

If you cannot file by the reporting deadline, you can apply for an extension. Extension requests must be:

  • postmarked on or before the last day of February of the tax year to avoid penalty;
  • received before the last day of February to be granted, and in writing and may be mailed, faxed or emailed.

General and Special Reporting Instructions provides general instructions and instructions by CAB form number.
Click Business property tax forms  for a list of state-assessed property tax forms.

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