NEW MEXICO

State Characteristics
Assessment Ratio: 33.3%
Fiscal Tax Year: 1/1-12/31
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: County Board of Equalization
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Jan 1
Value Notices Issued: Jan-May
Appeal Deadline: Jan-June         Or 30 days after notices issued
Tax Bills Issued: Nov
Tax Bills Due: Dec 10 (1st half or payment in full), May 10 (2nd half installment)

Key Tax Dates – Personal Property
Assessment Date: Jan 1
Tax Returns Due: Feb 28
Value Notices Issued: Mar-June
Appeal Deadline: Mar-June        30 days after notices are issued
Tax Bills Issued: Nov 1
Tax Bills Due: Dec 10 (1st half or payment in full), May 10 (2nd half installment)

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.