State guides / NM
New Mexico property tax appeals
Not served
Not served
We do not file appeals in New Mexico at this time.
- Deadline
- File a petition with the county assessor within 30 days after the notice of valuation is mailed, or by April 1 if later when mailed with the prior year's tax bill (NMSA 7-38-24).
- First level
- County valuation protests board, after a petition to the county assessor (NMSA 7-38-24)
- Next levels
- District court for the county where the hearing was held, within the time in NMSA 39-3-1.1 (3.6.7.37 NMAC).
General information, not legal or tax advice. The notice and local rules control.