Links:
Veterans Information
Contact the Assessor
Newsletter on NOV
PROPERTY VALUATION Notice
of requirements to report certain matters relating to property valuation
and for claiming exemption from property taxation.
(printable form) (Form not yet available)
AGRICULTURAL LAND APPLICATION
The burden of demonstrating primary agricultural use is placed on the
owner of the land. This burden may be met with objective evidence of a
bona fide agricultural use of the land for the year preceding the year
in which application is made.
(printable form)
PERSONAL PROPERTY STATEMENT (front page)
Required from Business owners.
(printable form) (Form not yet available)
PERSONAL PROPERTY STATEMENT (back page)
(printable form) (Form not yet available)
ANNUAL LIVESTOCK OWNER'S REPORT
All livestock located in Sandoval County on January 1 of the tax year
shall be valued for property taxation purposes as of January 1. Please
complete and return this form to the Sandoval County Assessor’s office
by the last day of February.
(printable form)
Forms marked "printable"; they can be
printed, completed and mailed to the Assessor Office, (address is shown
on top of the forms).
Note: to load printable forms takes longer, due to their size. To print
a report: 1, click on link of the appropriate report, 2, on menu-bar of
the loaded form, click File then Print.
Printable forms can be set to fit your screen after they are displayed,
by clicking on the minus sign of magnification section of the Adobe
Tool-bar
SANDOVAL COUNTY ASSESSOR
NOTICE OF REQUIREMENTS TO REPORT CERTAIN MATTERS RELATING TO PROPERTY
VALUATION AND FOR CLAMING EXEMPTION FROM PROPERTY TAXATION
Rudy Casaus, Sandoval County Assessor, hereby publishes notice to
property owners, pursuant to Section 7-38-18, N.M.S.A. 1978, as follows
1. If you or your spouse are 65 years old, or if either of you
will become 65 years old in 2005, and if your “modified gross income”
was not greater than $19,700 in 2004, you may be eligible for a
limitation on the taxable value of your residence. If you think you are
eligible, you must apply to the Assessor no later than 30 days after the
Assessor mails the notice of value for your residence. The application
must contain certain required information and must be in a form that may
be obtained from the Assessor’s office. Section 7-36-21.3, N.M.S. A.
1978.
2. If you own real property not valued by the Assessor in 2004
for property taxation purposes, it must be reported to the Assessor no
later than February 28, 2005, unless it is not subject to valuation
for property taxation purposes in 2004. The report must contain certain
required information and be in a form that may be obtained from the
Assessor’s office. Section 7-38-8(A)(B), N.M.S.A. 1978.
3. If you have made improvements to real property during 2004
and the improvements cost more than Ten Thousand Dollars ($10,000), the
improvements must be reported to the Assessor no later than February 28,
2005. The information required and the form of the report may be
obtained from the Assessor’s office. Section 7-38-8 (C), N.M.S.A. 1978.
4. If you believe that you or your real property is entitled to
exemption from property taxation, you must apply to the Assessor for
exempt status no later than February 28, 2005, in order to be entitled
to exemption from taxation in 2005. Exception: If an exemption from
taxation was in effect for 2004 and the basis of the exempt status or
use is unchanged from that year, application for exemption need not be
made for 2005. If required, application for exemption must contain
certain required information and must be in a form that may be obtained
from the Assessor’s office. Section 7-38-17, N.M.S.A. 1978.
5. If you or your real property was exempt from taxation in 2004
but the basis of the exempt status has changed during 2004 so that there
is no longer eligibility for exemption, you must report that fact to the
Assessor no later than February 28, 2005. The report must contain
certain required information and must be in a form that may be obtained
from the Assessor’s office. Section 7-38-17, N.M.S.A. 1978.
6. If you claim “residential” status for your real property, you
must declare this status to the Assessor no later than February 28, 2005
unless the property was classified as “residential” by the Assessor in
2004. In the event that the predominant use of your real property has
changed from “residential” to “nonresidential” during 2004, that fact
must be declared to the Assessor no later than February 28, 2005. The
declaration must contain certain required information and must be in a
form that may be obtained from the Assessor’s office. Sections 7-38-17.1
and 7-36-2.1, N.M.S.A. 1978.
7. If you own property that has decreased in value during 2004,
and that property is subject to valuation for property taxation
purposes, you must report the decrease in value to the Assessor no later
than February 28, 2005. The report must contain certain required
information and must be in a form that may be obtained from the
Assessor’s office. Section 7-38-13, N.M.S.A. 1978.
8. If your land was valued in 2004 in accordance with the
special method of valuation for land used primarily for agricultural
purposes, and the land is still used primarily for agricultural
purposes, you need not reapply for that special method of valuation in
2005. If your land was not valued in accordance with that method of
valuation in 2004, and it is now used primarily for agricultural
purposes, you must make application to the Assessor in order to obtain
that valuation method in 2004. If your land was valued in accordance
with that special method of valuation in 2004, but it is no longer used
primarily for agricultural purposes, you must report that fact to the
Assessor no later than February 28, 2005, and must contain certain
required information and be in forms that may be obtained from the
Assessor’s office. Section 7-36-20, N.M.S.A. 1978.
9. If you own “livestock” that are subject to valuation for
property taxation purposes, you must report such livestock to the
Assessor. All such livestock that are present in the county on January
1, 2005 must be reported to the Assessor no later than February 28,
2005. If the livestock are transported into the county after January 1,
2004, they must be reported to the Assessor no later than the first day
of the month following the first month in which the livestock have been
present in the county for twenty (20) days. The required reports must
contain certain required information and must be in forms that may be
obtained from the Assessor’s office. Section 7-36-21, N.M.S.A. 1978.
10. If you own a “manufactured home” and it was present in the
county on January 1, 2005, you must report it to the Assessor by
February 28, 2005. The report must contain certain required information
and must be in a form that may be obtained from the Assessor’s office.
Section 7-36-26, N.M.S.A. 1978.
11. Certain mineral property and personal property of
contractors operating in more than one county are required to be
reported to the State of New Mexico, Taxation and Revenue
Department-Property Tax Division in Santa Fe. Information about property
to be reported to the Taxation and Revenue Department, Property Tax
Division, can be obtained form the County Assessor or the State Assessed
Property Bureau, P.O. Box 25126, Santa Fe, New Mexico 87504-5126, Phone:
(505) 827-0895.
THIS NOTICE is only a brief statement of the provisions of
Sections 7-36-21.3, 7-38-3, 7-38-8, 7-38-13, 7-38-17.1, 7-36-2.1,
7-36-20, 7-36-21, and 7-36-26, N.M.S.A. 1978, and related Taxation and
Revenue Department regulations. It is not intended to reflect the full
contents of these provisions, which may be examined at the office of the
County Assessor.
Rudy Casaus
Sandoval County Assessor
P.O. Box 40
Bernalillo, New Mexico 87004