How to Appeal Your Property Tax in New Mexico: Step-by-Step Guide
New Mexico calls it a protest. You file a petition with your county assessor, and the county valuation protests board decides it. The petition is due 30 days after the assessor mails your notice of valuation (NMSA 1978, § 7-38-24(A)(1)(c)), and assessors must mail those notices by April 1 (§ 7-38-20(A)).
There is a second route, and choosing one closes the other. Instead of petitioning, you can pay the tax and sue for a refund in district court. Filing a petition with the assessor “is an election to pursue that remedy and is an unconditional and irrevocable waiver” of the refund suit (§ 7-38-21(C)).
New Mexico protest calendar
| Step | Body | Deadline rule | Statute |
|---|---|---|---|
| Notice of valuation | County assessor | Mailed by April 1 | § 7-38-20(A) |
| Protest petition | Filed with the county assessor | 30 days after the assessor mails the notice of valuation | § 7-38-24(A)(1)(c) |
| Protest petition, notice mailed with last year’s tax bill | Filed with the county assessor | The later of April 1 or 30 days after that mailing | §§ 7-38-24(A)(1)(a), 7-38-20(E) |
| Hearing notice | County assessor | Sent by certified mail at least 15 days before the hearing | § 7-38-24(B) |
| Written order | County valuation protests board | Within 30 days after the hearing, unless extended by agreement; every protest decided within 180 days of filing | § 7-38-27(B), (C) |
| Appeal of the order | District court | Notice of appeal within 30 days of the date the final decision is filed | §§ 7-38-28, 39-3-1.1(C) |
| Refund suit instead of a protest | District court | After paying the tax before delinquency; filed no later than the 60th day after the first installment is due | §§ 7-38-39, 7-38-40(A)(1) |
The count starts on the mailing date. The statute does not start it when the notice reaches you. The notice itself has to explain “the procedures for protesting” (§ 7-38-20(D)(13)), so start with your own copy. Bernalillo County is one example: its assessor mailed 2026 residential and commercial notices on April 1 and set May 1 as “the last day to file an appeal/protest.” Those two dates are Bernalillo’s, and they cover residential and commercial property only. The same assessor mails notices for business personal property, manufactured homes and livestock on May 1, with a June 1 protest deadline. Whatever date your notice went out, the 30 days run from that mailing.
The current wording of § 7-38-24 dates from Laws 2026, chapter 9, effective February 25, 2026. The compilers’ note says it “removed language that duplicated existing provisions” and renumbered the subsections. The 30-day periods were carried over. The same act amended § 7-38-21 to let an owner protest “a pending claim for an exemption.”
What you can protest, and what goes in the petition
Section 7-38-21(A) lists four things: the value or classification the assessor set, the allocation of value to a governmental unit, a denial of an exemption (or a pending exemption claim), and a limitation on increase in value. The last covers the residential valuation cap in § 7-36-21.2, which our New Mexico property tax page explains.
Under § 7-38-24(A)(2)-(4), the petition must state:
- your name, address and a description of the property;
- why you believe the value, class, allocation or exemption decision “is incorrect and what the property owner believes the correct value … to be”;
- the part that is not in controversy.
Bernalillo, for example, takes protests through an online “Appeal Portal” that uses an access code printed on the notice, as well as in person.
Values are set as of January 1 of the tax year (§ 7-38-7), so the evidence you bring should speak to that date.
Informal conference, then the protests board
The assessor “may provide for an informal conference” before the hearing (§ 7-38-24(C)). The state rule makes that conference off the record: statements made there “shall not be introduced by either party at a hearing” (NMAC 3.6.7.33(B), as quoted in the Property Tax Division’s protest pamphlet revised 02-25-2026). If the conference settles the case with no change to your value, you sign a withdrawal. Without a signed withdrawal, the protest may still go to a hearing (NMAC 3.6.7.36(A)).
The board has three voting members (§ 7-38-25(A)). The county commission appoints two qualified electors of the county, and one of them must have demonstrated valuation experience. The third, who chairs the board, is a property appraisal officer employed by the state Taxation and Revenue Department and assigned by its secretary, whom the Property Tax Code calls the “director” (§§ 7-38-25(A)(3), 7-35-2(C)).
The technical rules of evidence do not apply, except those on discovery. Testimony is under oath, and the hearing is recorded verbatim (§ 7-38-27(A)). If you fail to appear “without reasonable justification,” the protest is denied (§ 7-38-27(C)).
The Property Tax Division’s pamphlet, revised 02-25-2026, adds practical rules. It says protest hearings “are conducted in person before the Protest Board.” Bring five copies of anything you want the board to consider, and give the assessor a copy in advance, because the board will not have seen what you sent the assessor earlier. The 2025 edition also allowed remote hearings, with exhibits due at the Property Tax Division at least 3 business days before the hearing; the 2026 edition no longer mentions them. The pamphlet also points out a timing gap. The assessor gets 30 days to answer a discovery request, yet only has to give you 15 days’ notice of the hearing, so ask for the assessor’s records early.
The presumption you have to overcome
Values set by the county assessor “are presumed to be correct” (§ 7-38-6). Under NMAC 3.6.7.13, as quoted in the same pamphlet, you carry “the burden of coming forward with evidence showing” the value is incorrect. Once you overcome the presumption, the burden of showing a correct valuation shifts to the assessor.
A sale price alone may fall short. If “the only evidence presented by the taxpayer is the purchase price” and comparable sales show that price was not market value, the presumption stands (NMAC 3.6.7.13(B)). Unless a special method applies, value means market value, found from “the sales of comparable property, income or cost methods,” applied with “generally accepted appraisal techniques” (§ 7-36-15(B)).
District court review is on the record
An appeal from the board is filed under § 39-3-1.1 and Rule 1-074 NMRA, and the state rule names “the county assessor” as appellee (NMAC 3.6.7.37). The court does not rehear the case. It may set the order aside only if the board acted “fraudulently, arbitrarily or capriciously,” if the order “was not supported by substantial evidence,” or if the board “did not act in accordance with law” (§ 39-3-1.1(D)). That is why the evidence has to be in the board record.
More on New Mexico property tax and neighboring states
- Property tax in New Mexico: rates, caps and exemptions
- Property tax calculator
- Arizona appeal guide
- Colorado appeal guide
- Texas protest guide
- Oklahoma appeal guide
Sources: NMSA 1978, Chapter 7 (NMOneSource); Bernalillo County Assessor, Protest Process.
New Mexico protest questions
I never got a notice of value. Does my deadline wait for me?
No. “Failure to receive the notice required by this section does not invalidate the value set on the property” (§ 7-38-20(C)), and the 30 days run from mailing (§ 7-38-24(A)(1)(c)). If that window has closed, the refund suit is the route left.
How does the refund suit work if I missed the protest?
Pay the tax on your bill before the delinquency date, then file a civil action against the county assessor in the district court for your county (§§ 7-38-39, 7-38-40(A)(1)). It must be filed no later than the 60th day after the first installment is due, and the first installment is due November 10 (§ 7-38-38(A)). Bernalillo’s assessor lists a $132 filing fee for its Second Judicial District; that is one court’s figure, not a statewide fee.
If I protest and lose, can I switch to the refund suit?
No. Starting a protest with the assessor is “an unconditional and irrevocable waiver” of the refund route (§ 7-38-21(C)). The Court of Appeals held the two remedies apart in Georgia O’Keeffe Museum v. County of Santa Fe, 2003-NMCA-003, 62 P.3d 754.
Can I protest again next year?
Yes. A new notice of valuation starts a new 30-day window, and § 7-38-21(A) gives the right to protest the value “determined by the county assessor” each time one is set.
My value rose more than the cap allows. Is that a protest?
Yes. A “limitation on increase in value” is one of the four protestable items in § 7-38-21(A)(4), and it goes through the same petition and deadline.