{"id":1010,"date":"2020-10-21T10:35:48","date_gmt":"2020-10-21T16:35:48","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/businesses\/?page_id=1010"},"modified":"2026-01-02T09:34:59","modified_gmt":"2026-01-02T16:34:59","slug":"filing-requirement","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/businesses\/state-assessed-property-bureau-overview\/filing-requirement\/","title":{"rendered":"Filing Requirement"},"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=”5||divi||400″ home_icon=”||divi||400″ 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_blog include_categories=”41″ show_content=”on” _builder_version=”4.16″ _module_preset=”603b09d5-7a66-4b2a-982a-9530c87f2f7f” global_colors_info=”{}”][\/et_pb_blog][\/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=”4.27.5″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

All companies assessed by the State Assessed Property Bureau are required to electronically file an annual property tax return on or
before *the last day of February of the tax year. All real and personal property used in the conduct of business in the following specialized
industries is required to be reported:<\/h2>\n

\u2022 railroad;
\u2022 telecommunications;
\u2022 pipeline;
\u2022 public utility;
\u2022 airline;
\u2022 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;
\u2022 mineral property and property held or used in connection with mineral property as defined in \u00a77-36-22 through \u00a77-36-25 NMSA 1978<\/a><\/strong>
\u2022 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.<\/p>\n

*The statutory deadline for filing annual property tax returns with the State Assessed Property Bureau is the last day of February of the tax year. If the last day for filing the return falls on Saturday, Sunday, or a legal state or national holiday, filing is timely if performed on the next workday.<\/p>\n

Extension of Time to File<\/strong>
If you are unable to file by the reporting deadline, an Extension of Time to File must be requested in the SAEF Portal<\/a><\/strong> 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.<\/p>\n

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All companies assessed by the State Assessed Property Bureau are required to electronically file an annual property tax return on orbefore *the last day of February of the tax year. All real and personal property used in the conduct of business in the following specializedindustries is required to be reported: \u2022 railroad;\u2022 telecommunications;\u2022 pipeline;\u2022 public […]<\/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-1010","page","type-page","status-publish","hentry"],"yoast_head":"\nFiling Requirement : 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\/filing-requirement\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Filing Requirement : Businesses\" \/>\n<meta property=\"og:description\" content=\"All companies assessed by the State Assessed Property Bureau are required to electronically file an annual property tax return on orbefore *the last day of February of the tax year. 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