New Mexico

state characteristics

Assessment Ratio: 33.3%
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: County Board of Equalization
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

key tax dates – real estate

Assessment Date: Jan 1  
Value Notices Issued: Jan – May  
Appeal Deadline: Jan – June  Or 30 days after notices issued
Tax Bills Issued: Nov  
Tax Bills Due: Dec 10
May 10
1st half or payment in full
2nd half installment

key tax dates – personal property

Assessment Date: Jan 1  
Tax Returns Due: Feb 28  
Value Notices Issued: Mar – June  
Appeal Deadline: Mar – June 30 days after notices are issued
Tax Bills Issued: Nov 1  
Tax Bills Due: Dec 10
May 10
1st half or payment in full
2nd half installment