{"id":1006,"date":"2020-10-21T10:33:24","date_gmt":"2020-10-21T16:33:24","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/businesses\/?page_id=1006"},"modified":"2025-01-29T14:55:20","modified_gmt":"2025-01-29T21:55:20","slug":"appeal-process","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/businesses\/state-assessed-property-bureau-overview\/appeal-process\/","title":{"rendered":"State Assessed Property Valuation Appeal Process"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” background_repeat=”round” custom_margin=”0px||||false|false” custom_padding=”0px||0px|||” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”default” use_background_color_gradient=”on” background_color_gradient_stops=”#ffffff 0%|#dedede 100%” background_color_gradient_start=”#ffffff” background_color_gradient_end=”#dedede ” custom_margin=”0px||||false|false” custom_padding=”4px||4px||true|false” background_color_gradient_stops_tablet=”#ffffff 0%|#dedede 100%” background_color_gradient_stops_phone=”#ffffff 0%|#dedede 100%” border_width_all=”1px” border_color_all=”#c9c9c9″ global_module=”210″ saved_tabs=”all” locked=”off” collapsed=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_dmb_breadcrumbs font_icon=”%%20%%” home_icon=”%%236%%” use_home_text=”on” home_text=”Businesses” _builder_version=”4.16″ _module_preset=”default” body_text_color=”#282728″ separator_text_color=”#282728″ link_text_color=”#000000″ custom_padding=”0px||0px|15px|false|false” global_colors_info=”{}”][\/et_pb_dmb_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ specialty=”on” padding_bottom_1=”0px” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_blurb title=”Explore Section & Events” use_icon=”on” font_icon=”||divi||400″ _builder_version=”4.16″ _module_preset=”7b5e95ba-231a-438c-8dd9-6676746c29e6″ global_colors_info=”{}”][\/et_pb_blurb][et_pb_sidebar area=”et_pb_widget_area_1″ _builder_version=”4.16″ _module_preset=”50d7f88b-470d-49c8-b370-96c4a9bca4df” custom_margin_tablet=”10px||||false|true” custom_margin_phone=”” custom_margin_last_edited=”on|desktop” custom_padding=”|4%|20px|4%|false|true” saved_tabs=”all” locked=”off” global_colors_info=”{}”][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=”3_4″ specialty_columns=”3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_row_inner _builder_version=”4.16″ _module_preset=”default” background_color=”#ffffff” custom_padding=”|20px||20px|false|false” global_colors_info=”{}”][et_pb_column_inner saved_specialty_column_type=”3_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_post_title meta=”off” _builder_version=”4.16″ _module_preset=”default” title_font=”|300|||||||” title_font_size=”50px” title_letter_spacing=”-3px” global_colors_info=”{}”][\/et_pb_post_title][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

The procedures for protesting the value determined by the Property Tax<\/em>
Division are found in \u00a77-38-21.1 and \u00a77-38-22 NMSA 1978 of the New Mexico Property Tax Code.<\/em><\/p>\n

A property owner may protest: <\/strong><\/p>\n

    \n
  1. the value or classification determined by the Division for the property for property taxation purposes;<\/li>\n
  2. the Division\u2019s allocation of value of the property to a particular governmental unit; or<\/li>\n
  3. a denial of a claim for an exemption<\/li>\n<\/ol>\n

    This process is initiated by:<\/strong><\/p>\n

      \n
    1. filing a petition of protest with the Administrative Hearings Office (\u201cAHO\u201d); or*<\/u><\/strong><\/li>\n
    2. filing a claim for refund in Santa Fe County District Court after<\/u> paying the property taxes by the delinquency date.<\/li>\n<\/ol>\n

      *If a property owner files a protest with AHO, a claim for refund in district court cannot<\/u> be pursued.<\/em><\/strong><\/p>\n

      Petitions shall:<\/strong><\/p>\n

      (1) be filed no later than thirty (30) days after the issuance by the Division of the Notice of Value;<\/p>\n

      (2) state the property owner’s name, address, and description of property;<\/p>\n

      (3) state why the property owner believes the value, classification, allocation of value or denial of an exemption is incorrect and what the property owner believes the correct value, classification, allocation of value or exemption to be;<\/p>\n

      (4) state the value, classification, allocation of value or exemption that is not in controversy; and<\/u><\/strong><\/p>\n

      (5) contain such other information as the Administrative Hearings Office may by rule require.<\/p>\n

      To file with AHO, petitions may be emailed toTax.Pleadings@aho.nm.gov<\/a>. A copy must also be emailed to<\/strong>
      NMTRD.SAPBprotests@tax.nm.gov<\/a>.<\/strong><\/p>\n

      [\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

      The procedures for protesting the value determined by the Property TaxDivision are found in \u00a77-38-21.1 and \u00a77-38-22 NMSA 1978 of the New Mexico Property Tax Code. A property owner may protest: the value or classification determined by the Division for the property for property taxation purposes; the Division\u2019s allocation of value of the property to […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":996,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-1006","page","type-page","status-publish","hentry"],"yoast_head":"\nState Assessed Property Valuation Appeal Process : Businesses<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/businesses\/state-assessed-property-bureau-overview\/appeal-process\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Assessed Property Valuation Appeal Process : Businesses\" \/>\n<meta property=\"og:description\" content=\"The procedures for protesting the value determined by the Property TaxDivision are found in \u00a77-38-21.1 and \u00a77-38-22 NMSA 1978 of the New Mexico Property Tax Code. 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