New Mexico Update

This update highlights recent developments affecting commercial property taxation in New Mexico. It reflects analysis prepared by an APTC member firm based on conditions at the time of publication.

For tax year 2026, taxpayers who have not yet filed an administrative appeal of their property value may file a claim for refund in court between November 10, 2026, and January 11, 2027. For taxpayers who filed an administrative appeal, taxpayers have 30 days from the date of the final administrative decision to file an appeal with the district court.

Douglas S. John
Frazer Ryan Goldberg & Arnold, LLP
Member Firm, American Property Tax Counsel

For guidance on how these developments may apply to your property or portfolio, please contact the APTC representative listed above.