Frequently Asked Questions

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.

Exemptions for the current tax year must be claimed within 30 days of the date of the current year’s Notice of Value. The deadline is typically May 1st. Qualifying applications for exemption submitted after the deadline will be applied to the next tax year.

No, the New Mexico Legislature has established a Head of Family Exemption.