New Mexico property tax appeals, 2027
In New Mexico, you appeal a property assessment to the County Valuation Protests Board, and the deadline is 30 days after the notice of valuation is mailed. Each county below lists its own date, how to file and who hears the appeal. Sale prices are not public record in New Mexico, so evidence leans on the county’s own data, listings and independent appraisals.
Data as of 20 Oct 2026 · 33 counties, state and county recordsHow appeals work in New Mexico
| Rule | What applies |
|---|---|
| What you argue | Market value as of January 1 of the tax year (NMSA 7-38-7) |
| How homes are assessed | 33.33% of market value for homes. The tax ratio is 33⅓% of value (NMSA 7-37-3). |
| Deadline | Petition filed with the county assessor within 30 days after the notice of valuation is mailed; if the notice came with the prior year’s tax bill, the later of April 1 or 30 days (NMSA 7-38-24(A)(1), as amended by Laws 2026, ch. 9). |
| First appeal to | County Valuation Protests Board |
| What the notice shows | Market value as “Full Value”; assessed value as “Taxable (1/3 Full Value)”. Mails: By April 1 (NMSA 7-38-20) |
| Assessment limit | Residential value may rise no more than 3% a year (6.1% over two years); the limit lifts after a sale, new improvements or a change of use (NMSA 7-36-21.2). A separate freeze applies to qualifying owners 65+ or disabled (7-36-21.3). |
| Sale prices public | No |
| Statutes | Grounds: NMSA 7-38-21(A), 7-36-15. Filing: NMSA 7-38-24. |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every New Mexico county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Bernalillo County | Not yet published | — | — | Scan from recent sales |
| Doña Ana County | Not yet published | — | — | Scan from recent sales |
| Santa Fe County | Not yet published | — | — | Scan from recent sales |
| Sandoval County | Not yet published | — | — | Scan from recent sales |
| San Juan County | Not yet published | — | — | Scan from recent sales |
| Valencia County | Not yet published | — | — | Scan from recent sales |
| Lea County | Not yet published | — | — | Scan from recent sales |
| Otero County | Not yet published | — | — | Scan from recent sales |
| McKinley County | Not yet published | — | — | Scan from recent sales |
| Chaves County | Not yet published | — | — | Scan from recent sales |
| Eddy County | Not yet published | — | — | Scan from recent sales |
| Curry County | Not yet published | — | — | Scan from recent sales |
| Rio Arriba County | Not yet published | — | — | Scan from recent sales |
| Taos County | Not yet published | — | — | Scan from recent sales |
| Grant County | Not yet published | — | — | Scan from recent sales |
| Cibola County | Not yet published | — | — | Scan from recent sales |
| San Miguel County | Not yet published | — | — | Scan from recent sales |
| Luna County | Not yet published | — | — | Scan from recent sales |
| Lincoln County | Not yet published | — | — | Scan from recent sales |
| Los Alamos County | Not yet published | — | — | Scan from recent sales |
| Roosevelt County | Not yet published | — | — | Scan from recent sales |
| Torrance County | Not yet published | — | — | Scan from recent sales |
| Socorro County | Not yet published | — | — | Scan from recent sales |
| Colfax County | Not yet published | — | — | Scan from recent sales |
| Sierra County | Not yet published | — | — | Scan from recent sales |
| Quay County | Not yet published | — | — | Scan from recent sales |
| Guadalupe County | Not yet published | — | — | Scan from recent sales |
| Mora County | Not yet published | — | — | Scan from recent sales |
| Hidalgo County | Not yet published | — | — | Scan from recent sales |
| Union County | Not yet published | — | — | Scan from recent sales |
| Catron County | Not yet published | — | — | Scan from recent sales |
| De Baca County | Not yet published | — | — | Scan from recent sales |
| Harding County | Not yet published | — | — | Scan from recent sales |
New Mexico questions
When is the property tax appeal deadline in New Mexico?
Petition filed with the county assessor within 30 days after the notice of valuation is mailed; if the notice came with the prior year’s tax bill, the later of April 1 or 30 days (NMSA 7-38-24(A)(1), as amended by Laws 2026, ch. 9). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in New Mexico?
The County Valuation Protests Board hears the first appeal (NMSA 7-38-24).
How is a home assessed in New Mexico?
At 33.33% of market value for homes, valued as of January 1 of the tax year (NMSA 7-38-7). Residential value may rise no more than 3% a year (6.1% over two years); the limit lifts after a sale, new improvements or a change of use (NMSA 7-36-21.2). A separate freeze applies to qualifying owners 65+ or disabled (7-36-21.3).
What does a New Mexico assessment notice show?
The market value, labeled “Full Value”, and the assessed value, labeled “Taxable (1/3 Full Value)”. Notices mail: By April 1 (NMSA 7-38-20).
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- NMSA 1978 ch. 7 index (NMOneSource)
- NMSA 1978 ch. 7 full text (7-36-15, 7-36-21.2, 7-37-3, 7-38-7, 7-38-12.1, 7-38-20, 7-38-21, 7-38-24)
- Bernalillo County Assessor, residential property owners (2026)
- Bernalillo County Assessor, protest process
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).