2023 New Mexico Statutes › Chapter 7 - Taxation › Article 38 - Administration and Enforcement of Property Taxes › Section 7-38-17 - Claiming exemptions; requirements; penalties.

A. Subject to the requirements of Subsection E of this section, head-of-family exemptions, veteran exemptions, disabled veteran exemptions or veterans' organization exemptions claimed and allowed in a tax year need not be claimed for subsequent tax years if there is no change in eligibility for the exemption nor any change in ownership of the property against which the exemption was claimed. Head-of-family, veteran and veterans' organization exemptions allowable under this subsection shall be applied automatically by county assessors in the subsequent tax years.
B. Other exemptions of real property specified under Section 7-36-7 NMSA 1978 for nongovernmental entities shall be claimed in order to be allowed. Once such exemptions are claimed and allowed for a tax year, they need not be claimed for subsequent tax years if there is no change in eligibility. Exemptions allowable under this subsection shall be applied automatically by county assessors in subsequent tax years.
C. Except as set forth in Subsection H of this section, an exemption required to be claimed under this section shall be applied for no later than thirty days after the mailing of the county assessor's notices of valuation pursuant to Section 7-38-20 NMSA 1978 in order for it to be allowed for that tax year.
D. A person who has had an exemption applied to a tax year and subsequently becomes ineligible for the exemption because of a change in the person's status or a change in the ownership of the property against which the exemption was applied shall notify the county assessor of the loss of eligibility for the exemption by the last day of February of the tax year immediately following the year in which loss of eligibility occurs.
E. Exemptions may be claimed by filing proof of eligibility for the exemption with the county assessor. The proof shall be in a form prescribed by regulation of the department. Procedures for determining eligibility of claimants for any exemption shall be prescribed by regulation of the department, and these regulations shall include provisions for requiring the veterans' services department to issue certificates of eligibility for veteran and veterans' organization exemptions in a form and with the information required by the department. The regulations shall also include verification procedures to assure that veteran exemptions in excess of the amount authorized under Section 7-37-5 NMSA 1978 are not allowed as a result of multiple claiming in more than one county or claiming against more than one property in a single tax year.
F. The department shall consult and cooperate with the veterans' services department in the development, adoption and promulgation of regulations under Subsection E of this section. The veterans' services department shall comply with the promulgated regulations. The veterans' services department shall collect a fee of five dollars ($5.00) for the issuance of a duplicate certificate of eligibility to a veteran or to a veterans' organization.
G. A person who violates the provisions of this section by intentionally claiming and receiving the benefit of an exemption to which the person is not entitled or who fails to comply with the provisions of Subsection D of this section is guilty of a misdemeanor and shall be punished by a fine of not more than one thousand dollars ($1,000). A county assessor or the assessor's employee who knowingly permits a claimant for an exemption to receive the benefit of an exemption to which the claimant is not entitled is guilty of a misdemeanor and shall be punished by a fine of not more than one thousand dollars ($1,000) and shall also be automatically removed from office or dismissed from employment upon conviction under this subsection.
H. When a disabled veteran or the disabled veteran's unmarried surviving spouse provides proof of eligibility pursuant to Subsection E of this section, the disabled veteran or the disabled veteran's unmarried surviving spouse shall be allowed the exemption for the current tax year; provided that the exemption shall not be allowed for property tax due for previous tax years.
History:
1953 Comp., § 72-31-17, enacted by Laws 1973, ch. 258, §57; 1974, ch. 92, § 9; 1975, ch. 9, § 1; 1982, ch. 28, § 10; 2000, ch. 92, §3; 2000, ch. 94, § 3; 2003, ch. 26, § 1; 2004, ch. 19, § 22; 2005, ch. 230, § 2; 2011, ch. 102, § 2; 2023, ch. 63, § 1.
ANNOTATIONS
Cross references.
— For head of family exemption,
see
7-37-4 NMSA.
For veteran exemption,
see
7-37-5 NMSA 1978.
For disabled veteran exemption,
see
7-37-5.1 NMSA 1978.
For constitutional provision as to head of family and veteran exemptions,
see
N.M. Const., art. VIII, § 5.
For constitutional provision as to disabled veteran exemption,
see
N.M. Const., art. VIII, § 15.
The 2023 amendment,
effective June 16, 2023, removed an obsolete provision, added a provision to provide flexibility regarding the requirement to provide proof of eligibility for a disabled veteran's property tax exemption, and specified that the exemption shall not be allowed for property tax due for previous tax years; and deleted former Subsection H and added a new Subsection H.
The 2011 amendment,
effective June 17, 2011, provided the procedure for claiming the veterans' organization property tax exemption.
The 2005 amendment,
effective April 6, 2005, in Subsection A, deleted the former provisions that limited exemptions to claimed and allowed after specified dates; added the exception in Subsection C; and added Subsection H to provide that a veteran or a veteran's unmarried surviving spouse shall apply for the exemption authorized in the November 2004 constitutional amendment to Article 8, Section 5 of the New Mexico constitution when the veteran or surviving spouse applies for the 2005 veteran exemption.
The 2004 amendment,
effective May 19, 2004, amended Subsections E and F of this section to change "veterans' service commission" to "veterans' services department".
The 2003 amendment,
effective March 16, 2003, substituted "thirty days after the mailing of the county assessors' notices of valuation pursuant to Section 7-38-20 NMSA 1978" for "the last day of February of the tax year in which it is required to be claimed" in Subsection C.
The 2000 amendment,
effective March 7, 2000, in Subsection A, inserted "or a subsequent" following "1974" and "1982" and inserted "or disabled veteran exemptions claimed and allowed in the 2000 or a subsequent tax year"; deleted Subsection B, relating to unclaimed exemptions and redesignated the remaining subsections and adjusted internal references where appropriate, and substituted "department" for "division" throughout the section.
Regulations of division to be followed to claim exemption.
— Failure to comply with the procedures prescribed by regulation of the department, under Subsection E, can result in a denial of a claim for exemption.
Cottonwood Gulch Found. v. Gutierrez
, 1985-NMCA-042, 102 N.M. 667, 699 P.2d 140.
Inspections and interviews.
— The provisions of this section do not require any specific investigation or interviews by the county assessor when considering an application for exemption from property tax.
Georgia O'Keeffe Museum v. Cnty. of Santa Fe
, 2003-NMCA-003, 133 N.M. 297, 62 P.3d 754.