{"id":2430,"date":"2020-10-26T13:28:56","date_gmt":"2020-10-26T19:28:56","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?page_id=2430"},"modified":"2025-02-04T13:22:57","modified_gmt":"2025-02-04T20:22:57","slug":"municipal-incorporations","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/governments\/municipal-county-governments\/municipal-incorporations\/","title":{"rendered":"Municipal Incorporations"},"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” 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=”Governments” use_home_url=”on” home_url=”\/governments\/governments\/” _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” _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=”4.13.0″ _module_preset=”7b5e95ba-231a-438c-8dd9-6676746c29e6″ global_module=”4523″ global_colors_info=”{}”][\/et_pb_blurb][et_pb_sidebar area=”et_pb_widget_area_4″ _builder_version=”4.7.1″ _module_preset=”50d7f88b-470d-49c8-b370-96c4a9bca4df” global_module=”2343″ saved_tabs=”all” 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=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n

On occasion, a group of county residents wants to incorporate as a municipal area.<\/h2>\n

The procedure is as follows, according to\u00a0<\/span>Section 3-2-4 NMSA 1978<\/a><\/strong>.<\/p>\n

Notify the Taxation and Revenue Department.<\/h3>\n

The county clerk must send to the Department Secretary certified copies of the map or plat of the territory being incorporated within 15 days of the local election, ordinance and resolution. The Department also requests copies of the canvass of election, the ordinance and resolution.<\/p>\n

Effective Date of Incorporation.<\/h3>\n

Provided that certified copies of papers relating to incorporation are already on file in the county clerk\u2019s office and in the Secretary of State\u2019s Office, and after election and qualification of the municipal officers, your municipal incorporation is considered complete and effective on the following January 1 for elections held the previous July, or on July 1 if the election was held in January. Please see\u00a0<\/span>Section 3-2-9 NMSA 1978<\/a><\/strong>.<\/p>\n

Implementation of Incorporation.<\/h3>\n

Prior to the effective date of the incorporation (at least one month before), the new government officials will need to provide the Department with contact information and the municipality\u2019s federal identification number so that a distribution account can be created. A new business location code will be assigned to the municipality and will appear on the\u00a0<\/span>Gross Receipts Tax Rate Schedule<\/em>. Please remember that the\u00a0<\/span>Gross Receipts\u00a0Tax Rate Schedule<\/em>\u00a0<\/span>is only published January 1 and July 1. All information must be submitted to the Department by September 30 (for January publication) or March 31 (for July publication).<\/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":"

On occasion, a group of county residents wants to incorporate as a municipal area. The procedure is as follows, according to\u00a0Section 3-2-4 NMSA 1978. Notify the Taxation and Revenue Department. The county clerk must send to the Department Secretary certified copies of the map or plat of the territory being incorporated within 15 days of […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":2404,"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-2430","page","type-page","status-publish","hentry"],"yoast_head":"\nMunicipal Incorporations : Governments<\/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\/governments\/municipal-county-governments\/municipal-incorporations\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Municipal Incorporations : Governments\" \/>\n<meta property=\"og:description\" content=\"On occasion, a group of county residents wants to incorporate as a municipal area. The procedure is as follows, according to\u00a0Section 3-2-4 NMSA 1978. Notify the Taxation and Revenue Department. The county clerk must send to the Department Secretary certified copies of the map or plat of the territory being incorporated within 15 days of […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/governments\/municipal-county-governments\/municipal-incorporations\/\" \/>\n<meta property=\"og:site_name\" content=\"Governments\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-04T20:22:57+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/municipal-county-governments\\\/municipal-incorporations\\\/\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/municipal-county-governments\\\/municipal-incorporations\\\/\",\"name\":\"Municipal Incorporations : Governments\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#website\"},\"datePublished\":\"2020-10-26T19:28:56+00:00\",\"dateModified\":\"2025-02-04T20:22:57+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/municipal-county-governments\\\/municipal-incorporations\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/municipal-county-governments\\\/municipal-incorporations\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/municipal-county-governments\\\/municipal-incorporations\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Municipal & County Governments\",\"item\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/municipal-county-governments\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Municipal Incorporations\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#website\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/\",\"name\":\"NM Taxation and Revenue Department\",\"description\":\"The Taxation and Revenue Department, charged with the task of collecting tax dollars and distributing them according to state law, answers to the Governor as part of the executive branch of state government.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#organization\",\"name\":\"New Mexico Taxation and Revenue Department\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/wp-content\\\/uploads\\\/sites\\\/7\\\/2020\\\/10\\\/logo.png\",\"contentUrl\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/wp-content\\\/uploads\\\/sites\\\/7\\\/2020\\\/10\\\/logo.png\",\"width\":180,\"height\":66,\"caption\":\"New Mexico Taxation and Revenue Department\"},\"image\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/nmtaxationandrevenue\",\"https:\\\/\\\/en.wikipedia.org\\\/wiki\\\/New_Mexico_Taxation_and_Revenue_Department\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Municipal Incorporations : Governments","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.tax.newmexico.gov\/governments\/municipal-county-governments\/municipal-incorporations\/","og_locale":"en_US","og_type":"article","og_title":"Municipal Incorporations : Governments","og_description":"On occasion, a group of county residents wants to incorporate as a municipal area. The procedure is as follows, according to\u00a0Section 3-2-4 NMSA 1978. Notify the Taxation and Revenue Department. The county clerk must send to the Department Secretary certified copies of the map or plat of the territory being incorporated within 15 days of […]","og_url":"https:\/\/www.tax.newmexico.gov\/governments\/municipal-county-governments\/municipal-incorporations\/","og_site_name":"Governments","article_publisher":"https:\/\/www.facebook.com\/nmtaxationandrevenue","article_modified_time":"2025-02-04T20:22:57+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.tax.newmexico.gov\/governments\/municipal-county-governments\/municipal-incorporations\/","url":"https:\/\/www.tax.newmexico.gov\/governments\/municipal-county-governments\/municipal-incorporations\/","name":"Municipal Incorporations : Governments","isPartOf":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/#website"},"datePublished":"2020-10-26T19:28:56+00:00","dateModified":"2025-02-04T20:22:57+00:00","breadcrumb":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/municipal-county-governments\/municipal-incorporations\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.tax.newmexico.gov\/governments\/municipal-county-governments\/municipal-incorporations\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.tax.newmexico.gov\/governments\/municipal-county-governments\/municipal-incorporations\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.tax.newmexico.gov\/governments\/"},{"@type":"ListItem","position":2,"name":"Municipal & County Governments","item":"https:\/\/www.tax.newmexico.gov\/governments\/municipal-county-governments\/"},{"@type":"ListItem","position":3,"name":"Municipal Incorporations"}]},{"@type":"WebSite","@id":"https:\/\/www.tax.newmexico.gov\/governments\/#website","url":"https:\/\/www.tax.newmexico.gov\/governments\/","name":"NM Taxation and Revenue Department","description":"The Taxation and Revenue Department, charged with the task of collecting tax dollars and distributing them according to state law, answers to the Governor as part of the executive branch of state government.","publisher":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.tax.newmexico.gov\/governments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.tax.newmexico.gov\/governments\/#organization","name":"New Mexico Taxation and Revenue Department","url":"https:\/\/www.tax.newmexico.gov\/governments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.tax.newmexico.gov\/governments\/#\/schema\/logo\/image\/","url":"https:\/\/www.tax.newmexico.gov\/governments\/wp-content\/uploads\/sites\/7\/2020\/10\/logo.png","contentUrl":"https:\/\/www.tax.newmexico.gov\/governments\/wp-content\/uploads\/sites\/7\/2020\/10\/logo.png","width":180,"height":66,"caption":"New Mexico Taxation and Revenue Department"},"image":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/nmtaxationandrevenue","https:\/\/en.wikipedia.org\/wiki\/New_Mexico_Taxation_and_Revenue_Department"]}]}},"_links":{"self":[{"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/pages\/2430","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/comments?post=2430"}],"version-history":[{"count":6,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/pages\/2430\/revisions"}],"predecessor-version":[{"id":17469,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/pages\/2430\/revisions\/17469"}],"up":[{"embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/pages\/2404"}],"wp:attachment":[{"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/media?parent=2430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}