HOUSE JOINT RESOLUTION 11

56th legislature - STATE OF NEW MEXICO - first session, 2023

INTRODUCED BY

Cynthia Borrego

A JOINT RESOLUTION

PROPOSING AN AMENDMENT TO ARTICLE 8, SECTION 5 OF THE CONSTITUTION OF NEW MEXICO TO PROVIDE A PROPERTY TAX EXEMPTION FOR CERTIFIED, FULL-TIME STATE AND LOCAL FIREFIGHTERS.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     SECTION 1. It is proposed to amend Article 8, Section 5 of the constitution of New Mexico to read:

          "A. The legislature shall exempt from taxation the property of each head of the family in the amount of two thousand dollars ($2,000).

          B. The legislature shall [also] exempt from taxation the property, including the community or joint property of [husband and wife] married individuals, of every honorably discharged member of the armed forces of the United States and the widow or widower of every such honorably discharged member of the armed forces of the United States, in the sum of [three thousand dollars ($3,000) in 2004; three thousand five hundred dollars ($3,500) in 2005; and] four thousand dollars ($4,000) [in 2006 and each subsequent year]. Provided, that in every case where exemption is claimed on the ground of the claimant's having served with the armed forces of the United States as aforesaid, the burden of proving actual and bona fide ownership of such property upon which exemption is claimed, shall be upon the claimant.

          C. The legislature shall exempt from taxation the property of certified state and local firefighters who are employed full time by the state or a local government in the amount of five thousand dollars ($5,000)."

     SECTION 2. The amendment proposed by this resolution shall be submitted to the people for their approval or rejection at the next general election or at any special election prior to that date that may be called for that purpose.

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