Filing Requirement

All companies assessed by SAPB are required to register with the Bureau and file an annual rendition (property tax return) on or before the last day of February of the tax year. All property used in the conduct of the following specialized industries is required to be reported:

• 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 non resident 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 register with SAPB and obtain a new account ID, complete form CAB-01 App for Registration Rev. 09-20

To update contact information for a registered account, complete form CAB-01A TP Info Update Rev. 09-20

Extension of Time to File
If you are unable to file by the reporting deadline, an extension of time to file must be requested on or before the last day of February of the tax year to avoid a late filing penalty. Extensions granted shall be for a period of not more than thirty (30) days.

To request an extension of time to file, complete form CAB-EXT Rev. 09-20