How can I find out if my organization warrants an exemption?

If you feel your organization meets the requirements established in 1) Article VIII Section 3 of the NM state constitution, 2) all relevant statutes and regulations, and 3) the New Mexico Supreme Court decision Grace Inc. vs. Bernalillo County, which requires that the primary use of land and/or improvements be for charitable, religious, or educational proposes, then the organization may apply for an exemption with the Assessor’s Office. Exemptions cannot be applied to properties unless completed applications are received and approved by the Assessor. The burden of proof is on the property owner to document eligibility. Please refer to the Claim for Exemption of Property by Non-Governmental Entities form for additional details regarding substantiating eligibility.

Show All Answers

1. How can I find out if my organization warrants an exemption?
2. When may exemptions be claimed?
3. Is there a homestead exemption in New Mexico?