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The County Assessor lists and maintains records of all real and business personal property located in the County. The office assesses values of taxable property, mails notices of valuation, assists taxpayers in claiming exemptions and maintains correct property ownership based on documents filed with the County Clerk's and Assessor's Offices. It is the responsibility of property owners to provide the Assessor's Office with copies of recorded deeds, real estate contracts and current mailing addresses.

The Assessor is required to equitably appraise and assess property so all property owners pay their fair share of taxes. Taxable properties include land, homes, improvements, manufactured homes, livestock, business property and equipment used for commercial operations.

The process for determining property tax rates is mandated by State law, which requires the Assessor to certify property taxable valuations to the State Taxation and Revenue Department by June 15 of each year. State Taxation and Revenue then compiles taxable values statewide by June 30 for the various government agencies to use in preparing budgets. The State Department of Finance and Administration sets property tax rates for all tax-receiving agencies in New Mexico by September 1. In turn, the County Commission approves the State's requirement to impose taxes at the rates allocated to fund school districts, municipalities, state government debt service bonds, flood control authorities and other tax receiving agencies in addition to the County.

County appraisers review real estate data and add new property to continue updating the values of existing land and buildings. Properties are taxed at one-third of the total assessed value, minus qualifying exemptions for head of household or veterans. The net taxable value is then multiplied by the tax rate to determine the actual taxes property owners are billed.

The Assessor’s Mapping staff, 867-7565, works closely with property owners, title companies, the County Clerk's Office and other agencies to compile and maintain updated information on properties in the County. Information is available on legal descriptions, acreage and boundary lines on survey plats and other recorded documents.