Explore Section & Events
Sidebar
Mora County property tax deadline extended
05/09/2022
Taxpayers warned against using old CRS forms
04/26/2022
Delinquent property tax auctions scheduled
04/26/2022
Income tax returns due Monday
04/14/2022
MVD celebrates Donate Life Month
04/05/2022
Taxpayers to receive rebates in July
03/14/2022
Tax season is open
01/24/2022
Vendor reissuing some driver’s licenses
01/20/2022
MVD opens new self-service kiosk
01/04/2022
Small Business Saturday is November 27
11/22/2021
Tax Workshops open for registration
11/08/2021
Delinquent property tax auctions scheduled
11/01/2021
Tax Workshops open for registration
10/13/2021
MVD releases new practice driving test
08/05/2021
Back-to-School tax holiday is this weekend
08/02/2021
Vehicle titles to be issued by mail
07/23/2021
MVD warns New Mexicans against scam
07/12/2021
Tax Policy Advisory Committee to meet May 13
04/27/2021
MVD celebrates National Donate Life Month
04/19/2021
Tips for Taxpayers
03/09/2021
Guidance on $600 Income Tax Rebates
03/05/2021
Dec. 1 Tax Workshops
11/30/2020
Small Business Saturday is November 28
11/24/2020
Tax, MVD offices closed until Nov. 30
11/16/2020
Tax workshops offered online Nov. 17
11/10/2020
Annual publication of unclaimed property
10/21/2020
B-200.34 – Delivered Groceries
9/2/2020
Protest Office
Information for taxpayers
The Protest Office handles formal protests filed by taxpayers who dispute tax liabilities, refund denials, failure to grant or deny refund claims or other actions taken under the provisions of New Mexico’s Tax Administration Act. Our mission is to resolve protests fairly and impartially, ensuring compliance with state laws and promoting taxpayer understanding of those laws.
If you disagree with a tax assessment and want to dispute it, you legally must choose either to pay the tax and then claim a refund or to file a timely protest of the assessment without paying the tax (Section 7-1-23 NMSA 1978). The Tax Administration Act does not allow you to pay an assessed tax “under protest.”
A taxpayer must submit a protest in writing, being sure to identify the tax or taxes involved and to state the grounds for the protest and the relief desired. You must include a summary of the evidence that you intend to produce to support your position. A taxpayer must make a protest within 90 days of the mailing date of a tax assessment, of the mailing or service of another notice or demand, or of the date of filing or mailing of a tax return (Section 7-1-24 NMSA 1978).
Mail a protest to:
Protest Office
P.O. Box 1671
Santa Fe, NM 87504-1671
Street address for private carrier delivery:
Protest Office
Joseph Montoya Building
1100 S. St. Francis Drive, Suite 1100
Santa Fe, NM 87505-4147