New Mexico Property Tax Protest Guide
Deadline varies by county — check your county's appraisal district.
| Deadline | File a petition of protest with the county assessor on or before the later of April 1 of the property tax year, OR 30 days after the assessor mails the notice of valuation. (In counties that mail the notice with the prior year's tax bill under §7-38-20, the April-1-or-30-days rule applies; in all other cases the petition is due 30 days after the notice of valuation is mailed.) — NMSA 1978 §7-38-24(B) |
|---|---|
| Protest body | County Valuation Protests Board (CVPB) |
| Primary form | Petition of Protest of Value (filed with the county assessor; no single statewide form is mandated — counties supply their own petition form per §7-38-24) |
| Can value increase | No |
How to Protest in New Mexico
File your protest with your county's CVPB by the deadline above. Contact your local county assessor's office for the specific portal or form required in your county.
If your protest is denied, escalation options include: Informal review with the county assessor → County Valuation Protests Board (CVPB) hearing → District court appeal (NMSA 1978 §7-38-28 via §39-3-1.1 and Rule 1-074 NMRA) → New Mexico Court of Appeals.