New Mexico, USA

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Wednesday July 23rd, 2014

Please remember the assessor's office cannot perform title searches; you'll need to contact a local title company to perform a title search of your property.

About the Otero County Assessor

Donald Yee

A life long resident of Otero County, I was sworn into office as the Otero County Assessor on January 3rd, 2011. With this honor and priviledge to serve our community, I am commited to serve you to the best of my ability. Listed below are several goals of my administration:

Please do not hesitate to stop by and visit me or contact me to schedule an appointment.

STATEMENT OF PURPOSE

Assessors Calendar

New Mexico Property Tax Code Calendar

Date

Subject

Statute

January 1, of each taxable year

Valuation Date; All property subject to valuation for property taxation purposes shall be valued as of January 1 of each tax year, except that livestock shall be valued as of the date and in the manner prescribed under Section 7-36-21 NMSA 1978 and tangible personal property of construction contractors shall be valued as of the date and in the manner prescribed under Section 1 [7-38-7.1 NMSA 1978] of this act.

7-38-7

January First 3 Weeks

Each county assessor shall have a notice published in a newspaper of general circulation within the county at least once a week during the first three full weeks in January of each tax year relating to reporting property for valuation and claiming of exemptions.

7-38-18

January 1, of each taxable year

All livestock located in the state on January 1 of the tax year shall be valued for property taxation purposes as of January 1. All livestock not located in the state on January 1 but brought into the state and located there for more than twenty days subsequent to January 1 shall be valued for property taxation purposes as of the first day of the month following the month in which they have remained in the state for more than twenty days.

7-36-21

February-March

Directors supervisory power over county assessors--duty to evaluate performance and provide technical assistance; ANNUAL EVALUATION OF ASSESSORS: The division will conduct, during each calendar year, an evaluation of each county assessor's operations during that calendar year. The evaluation will include, but not be limited to, a review of the performance of the county assessor's functions..

3.6.3.8

Last Day of February

Special method of valuation; land used primarily for agricultural purposes - The value of land used primarily for agricultural purposes shall be determined on the basis of the land's capacity to produce agricultural products. Evidence of bona fide primary agricultural use of land for the tax year preceding the year for which determination is made of eligibility for the land to be valued under this section creates a presumption that the land is used primarily for agricultural purposes during the tax year in which the determination is made. The owner of the land must make application to the county assessor in a tax year in which the valuation method of this section is first claimed to be applicable to the land or in a tax year immediately subsequent to a tax year in which the land was not valued under this section.

7-36-20

Last Day of February

Special method of valuation; manufactured homes. The owner of a manufactured home shall report annually to the assessor's office for valuation

7-36-26

Last Day of February

Reporting of property for valuation; penalties for failure to report- All property subject to valuation for property taxation purposes by the department shall be reported annually to the department.

7-38-8

Last Day of February

Statement of decrease in value of property subject to local valuation; No later than the last day of February of a tax year, any owner of property subject to valuation by the county assessor who believes that the value of his property has decreased in the previous tax year may file with the county assessor a signed statement describing the property affected, the cause and nature of the decrease in value and the amount by which the owner contends the valuation of the property has been decreased.

7-38-13

Last Day of February

Presumption of nonresidential classification; declaration of residential classification. - Property subject to valuation for property taxation purposes for the 1982 and succeeding tax years is presumed to be nonresidential and will be so recorded by the appropriate valuation authority unless the property owner declares the property to be residential. No later than the last day of February of each tax year, every owner of property subject to valuation for property taxation purposes shall report to the appropriate valuation authority as set out in Section 7-36-2 NMSA 1978 whenever the use of the property changes from residential to nonresidential or from nonresidential to residential.

7-38-17.1

March 15, of each taxable year

Verification of the dollar amount of veterans exemptions claimed-New Claims; When a veteran's certificate of eligibility is presented to the county assessor for an initial claim in a county, the assessor shall determine if the exemption has been previously claimed in another county. If the exemption has been claimed previously, the county assessor shall verify with the assessor in the other county that the exemption has been released. If the exemption has not been released and a full $4,000 is being granted in the other county, the assessor shall deny the claim. If the exemption is being partially claimed in the other county, the county assessor determines the amount of exemption which is not being claimed and grant the exemption only for that amount.

3.6.7.25 F

April 1, of each taxable year

County Assessor and department to mail notices of valuation; By April 1 of each year, the county assessor shall mail a notice to each property owner informing him of the net taxable value of his property that has been valued for property taxation purposes by the assessor.

7-38-20

May 1, of each taxable year

County Assessor and department to mail notices of valuation; By May 1 of each year, the department shall mail a notice to each property owner informing him of the net taxable value of his property that has been valued for property taxation purposes by the department. (state Assessed Properties)

7-38-20

Mailing Date of Notice of Value plus 30 Days

PROTESTING VALUES, classification, allocation of values and denial of exemption or limitation on increase in value determined by the county assessor; A property owner may protest the value or classification determined by the county assessor for his property for property taxation purposes, the assessor's allocation of value of his property to a particular governmental unit or denial of a claim for an exemption or for a limitation on increase in value by filing a petition with the assessor. Filing a petition in accordance with this section entitles the property owner to a hearing on his protest.

7-38-24

NOV Date plus 30 Days

Claiming exemptions; requirements; penalties.  (Contingent effective date.  See note.)

7-38-17

June 1, of each taxable year

Department to allocate and certify valuations to county assessors

7-38-30

June 15, of each taxable year

County assessor to certify net taxable values to the department.

7-38-31

June 30, of each taxable year

Department to prepare a compilation of net taxable values to be used for budget making and rate setting.

7-38-32

July 1, of each taxable year

Responsibility of county assessors to determine and maintain current and correct values of property.

3.6.5.23

June 30, of each taxable year

Department to prepare a compilation of net taxable values to be used for budget making and rate setting.

7-38-32

September 1, of each taxable year

Department of finance and administration to set tax rates.

7-38-33

September

Board of county commissioners to order imposition of the tax

7-38-34

October 1, of each taxable year

Preparation of property tax schedule by assessor.

7-38-35

October 1 to November 1

Preparation and mailing of property tax bills

7-38-36

Tax Due Date plus 60 days

Claims for refund; civil action.

7-38-40

December 1, of each taxable year

Limitation on increase in value for single-family dwellings occupied by low-income owners sixty-five years of age or older or disabled. (PTD Order)

7-36-21.3

December 1, of each taxable year

Special Method of valuation; livestock (PTD order)

7-36-21