New Mexico Administrative Code › Title 3 - TAXATION › Chapter 6 - PROPERTY TAXES › Part 7 - ADMINISTRATIVE PROVISIONS › Section 3.6.7.33 - PROTESTING VALUES, CLASSIFICATION, ALLOCATION OF VALUES AND DENIAL OF EXEMPTIONS DETERMINED BY THE COUNTY ASSESSOR

Current through Register Vol. 35, No. 13, July 16, 2024
A.
FORM OF PETITION:
The
				following is an acceptable form of petition for protesting values and other
				determinations by the county assessor:
To: _______________________ county assessor
Date: ______________________
I hereby state that my full name is
				  ____________________________________________________________________________________________
my address is
				  ____________________________________________________________________________________________
____________________________________________________________________________________________
and I am the owner of the following described
				  property:
Property code no.
				  _________________________________________________________________________________________
Legal description
				  _________________________________________________________________________________________
I further state that the valuation and/or classification
				  and/or denial of an exemption in regard to my property is incorrect because
				  __________________________________________________________________________
________________________________________________________________________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________________________________________________________________.
I believe the correct classification of my property is:
				  _____________________________________.
I believe the following exemption applies to the property:
				  _________________________________.
I believe the total correct valuation of my property is:
				  $__________________________________.
I further state that the following total amount of valuation:
				  ______________________, is not in controversy because I agree with that
				  valuation or portion of that valuation placed on my property.
I further state that I received a notice of valuation from
				  the _______________ county assessor on the following date:
				  _____________.
I state that I understand that the county assessor, upon
				  receipt of this petition, is required to schedule a hearing before the county
				  valuation protest board. I understand that I must provide evidence and/or have
				  witnesses at the hearing. I (do) (do not) request that the ______________
				  county assessor provide for an informal conference with me after setting a
				  hearing on the protest but before the date of the hearing.
Signature of the protestant
_____________________________
. . . . . . . . . . . . . . OR . . . . . . . . . . . .
I hereby withdraw my protest this date: ________, ______,
				  ______
Month Day Year
Signature of Protestant
_____________________________
B.
INFORMAL CONFERENCES:
(1) After a protest has been set for hearing,
				if a taxpayer requests or has requested an informal conference, the assessor
				may schedule and hold such a conference before the date of the hearing. If an
				informal conference has not been requested by the taxpayer and the assessor
				believes an informal conference prior to hearing would be useful, the assessor
				may schedule such a conference and require the presence of the
				taxpayer.
(2) An informal
				conference is off the record. Although the persons attending the conference may
				make memoranda of the discussion, statements made at the informal conference
				shall not be introduced by either party at a hearing or other proceeding. Any
				tapes or minutes of the conference are for the information and convenience of
				the parties only and shall have no evidentiary value in any later proceeding.
				The purpose of the informal conference is to discuss the facts and the legal
				positions of the assessor and the taxpayer, and it is to be in the nature of
				either settlement negotiations or a "prehearing (trial) conference" or
				both.
(3) Informal conferences may
				be held at the assessor's office or elsewhere as circumstances require. If, at
				an informal conference a pending protest is fully resolved with no reduction in
				the valuation shown on the protesting taxpayer's notice of valuation, the
				protesting taxpayer must sign a written document, which may be provided by the
				assessor, stating that the taxpayer withdraws the protest. The assessor is to
				notify the valuation protests board immediately so that the board may vacate
				the hearing. If the protest is resolved with the assessor agreeing that the
				taxpayer's notice of valuation is incorrect, then this settlement must be
				implemented by a written agreement between the assessor and the protesting
				taxpayer which contains an explanation of the settlement and must be signed by
				both the taxpayer and assessor.