New Mexico Administrative Code › Title 3 - TAXATION › Chapter 6 - PROPERTY TAXES › Part 7 - ADMINISTRATIVE PROVISIONS › Section 3.6.7.25 - CLAIMING EXEMPTIONS - REQUIREMENTS - PENALTIES

Current through Register Vol. 35, No. 13, July 16, 2024
A.
STATEMENT OF PROOF OF ELIGIBILITY
				FOR VETERANS AND HEAD-OF-FAMILY EXEMPTION:
The statement of proof of
				eligibility for veterans and head of family exemptions required by Subsection F
				of Section
				7-38-17
				NMSA 1978 must be on a standard preprinted form, prepared and paid for by the
				county assessor and in form and content prescribed by the director. Any form
				other than the standard form prescribed by the director and any method of
				making the form available to property owners other than the method directed by
				this subsection must be approved in writing by the director prior to such use.
				A request must be in writing and include the reason for the proposed
				use.
B.
ISSUANCE OF
				CERTIFICATE OF ELIGIBILITY BY THE VETERANS SERVICE COMMISSION:
The
				veterans service commission is required to issue original and duplicate
				certificates of eligibility for veterans' exemptions in substantially the
				following form:
TAX EXEMPTION
CERTIFICATE OF ELIGIBILITY
FOR VETERANS
This certifies that (name of veteran) who is living or
				  deceased acquired legal residence in the State of New Mexico on ______________
				  and served in the military forces of the United States from __________ to
				  __________ and that (name of applicant), (veteran or widow), whose address
				  is:
____________________________________________________________
____________________________________________________________
____________________________________________________________
is entitled to tax exemption benefits in the state of New
				  Mexico under the provisions of Section
				  7-37-5 NMSA
				  1978.
This certificate must be presented to the county assessor
				  each time a veteran exemption is claimed, subsequently released, or
				  subsequently claimed. Applicant must be a current New Mexico resident to
				  qualify.
Date: ________________
Amount ________________:
Character of exemption claimed or granted:
				  _______________________________________________
Signature of assessor:
				  _____________________________________________________________
County:
				  ___________________________________________________________________________
C.
VERIFICATION OF THE ISSUANCE OF
				CERTIFICATES AND THE CLAIMING OF VETERANS EXEMPTIONS:
(1) No certificate of eligibility shall be
				issued by the veterans service commission unless application therefor has been
				made in writing in the form provided by the commission and the application is
				submitted with the appropriate United States department of defense separation
				form.
(2) A copy of the certificate
				of eligibility shall be mailed to the county assessor of the county in which
				the applicant resides by the commission. In lieu of sending a copy of the
				certificate, the commission may send a listing to the county if the listing
				contains the information presented on the form prescribed by Subsection B of
				Section 3.6.7.25 NMAC. The listing may be transmitted in electronic or optical
				format if the county assessor accepts that format.
(3) No claim of the veteran exemption shall
				be allowed by a county assessor unless accompanied by a verified certificate of
				exemption.