AN ACT
RELATING TO PROPERTY TAXES; CHANGING
THE PERIOD FOR CLAIMING PROPERTY TAX EXEMPTIONS; AMENDING A SECTION OF THE NMSA
1978; DECLARING AN EMERGENCY.
BE IT ENACTED BY THE LEGISLATURE OF
THE STATE OF NEW MEXICO:
Section 1. Section 7-38-17 NMSA 1978 (being Laws 1973,
Chapter 258, Section 57, as amended) is amended to read:
"7-38-17. CLAIMING
EXEMPTIONS--REQUIREMENTS--PENALTIES.--
A. Subject to the requirements of Subsection E
of this section, head-of-family exemptions claimed and allowed in the 1974 or a
subsequent tax year, veteran exemptions claimed and allowed in the 1982 or a
subsequent tax year or disabled veteran exemptions claimed and allowed in the
2000 or a subsequent tax year need not be claimed for subsequent tax years if
there is no change in eligibility for the exemption nor any change in ownership
of the property against which the exemption was claimed. Head-of-family and veteran exemptions
allowable under this subsection shall be applied automatically by county
assessors in the subsequent tax years.
B. Beginning with the 1983 tax year, other
exemptions of real property specified under Section 7-36-7 NMSA 1978 for
nongovernmental entities shall be claimed in order to be allowed. Once such exemptions are claimed and allowed
for a tax year, they need not be claimed for subsequent tax years if there is
no change in eligibility. Exemptions
allowable under this subsection shall be applied automatically by county assessors
in subsequent tax years.
C. An exemption required to be claimed under
this section shall be applied for no later than thirty days after the mailing
of the county assessors' notices of valuation pursuant to Section 7-38-20 NMSA
1978 in order for it to be allowed for that tax year.
D. A person who has had an exemption applied to
a tax year and subsequently becomes ineligible for the exemption because of a
change in the person's status or a change in the ownership of the property
against which the exemption was applied shall notify the county assessor of the
loss of eligibility for the exemption by the last day of February of the tax
year immediately following the year in which loss of eligibility occurs.
E. Exemptions may be claimed by filing proof of
eligibility for the exemption with the county assessor. The proof shall be in a form prescribed by
regulation of the department. Procedures
for determining eligibility of claimants for any exemption shall be prescribed
by regulation of the department, and these regulations shall include provisions
for requiring the New Mexico veterans' service commission to issue certificates
of eligibility for veteran exemptions in a form and with the information
required by the department. The regulations
shall also include verification procedures to assure that veteran exemptions in
excess of the amount authorized under Section 7-37-5 NMSA 1978 are not allowed
as a result of multiple claiming in more than one county or claiming against
more than one property in a single tax year.
F. The department shall consult and cooperate
with the New Mexico veterans' service commission in the development and
promulgation of regulations under Subsection E of this section. The commission shall comply with the promulgated
regulations. The commission shall
collect a fee of five dollars ($5.00) for the issuance of a duplicate
certificate of eligibility to a veteran.
G. A person who violates the provisions of this
section by intentionally claiming and receiving the benefit of an exemption to
which he is not entitled or who fails to comply with the provisions of
Subsection D of this section is guilty of a misdemeanor and shall be punished
by a fine of not more than one thousand dollars ($1,000). A county assessor or his employee who
knowingly permits a claimant for an exemption to receive the benefit of an
exemption to which he is not entitled is guilty of a misdemeanor and shall be
punished by a fine of not more than one thousand dollars ($1,000) and shall
also be automatically removed from office or dismissed from employment upon
conviction under this subsection."
Section 2. APPLICABILITY.--The provisions of this act
apply to property tax years beginning on or after January 1, 2003.
Section 3. EMERGENCY.--It is necessary for the public
peace, health and safety that this act take effect immediately.
HB 300
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