HOUSE BILL 67

52nd legislature - STATE OF NEW MEXICO - first session, 2015

INTRODUCED BY

Jim R. Trujillo

FOR THE REVENUE STABILIZATION AND TAX POLICY COMMITTEE

AN ACT

RELATING TO TAXATION; DESIGNATING AUTHORITY TO MAKE CERTAIN CHANGES IN THE PROPERTY TAX SCHEDULE; EXPANDING THE GROUNDS FOR WHICH A PROPERTY OWNER MAY REQUEST A CHANGE TO THE PROPERTY TAX SCHEDULE.

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

     SECTION 1. Section 7-38-77 NMSA 1978 (being Laws 1973, Chapter 258, Section 117, as amended) is amended to read:

     "7-38-77. AUTHORITY TO MAKE CHANGES IN PROPERTY TAX SCHEDULE AFTER ITS DELIVERY TO THE COUNTY TREASURER.--

          A. After delivery of the property tax schedule to the county treasurer, the amounts shown on the schedule as taxes due and other information on the schedule shall not be changed except:

                [A.] (1) by the county treasurer to correct obvious [clerical] errors in

                [(1) the name or address of the property owner or other persons shown on the schedule;

                (2) the description of the property subject to property taxation; or

                (3)] the mathematical computation of taxes;

                (2) by the county treasurer to correct obvious errors by the county assessor in:

                     (a) the name or address of the property owner or other persons shown on the schedule;

                     (b) the description of the property subject to property taxation, even if the correction results in a change in the amount shown on the schedule as taxes due;

                     (c) the data entry of the value of property subject to property taxation by the county assessor; or

                     (d) the application of eligible and qualified exemptions;

                [B.] (3) by the county treasurer to cancel multiple valuations for property taxation purposes of the same property in a single tax year, but only if:

                     [(1)] (a) a taxpayer presents tax receipts showing the payment of taxes by [him] the taxpayer for any year in which multiple valuations for property taxation purposes are claimed to have been made;

                     [(2)] (b) a taxpayer presents evidence of [his] ownership of the property, satisfactory to the treasurer, as of January 1 of the year in which multiple valuations for property taxation purposes are claimed to have been made; and

                     [(3)] (c) there is no dispute concerning ownership of the property called to the attention of the treasurer, and [he] the treasurer has no actual knowledge of any dispute concerning ownership of the property;

                [C.] (4) by the county treasurer, to correct the tax schedule so that it no longer contains personal property that is deemed to be unlocatable, unidentifiable or uncollectable, after thorough research with verification by the county assessor or appraiser, with notification to the department and the county clerk;

                [D.] (5) as a result of a protest, including a claim for refund, in accordance with the Property Tax Code, of values, classification, allocations of values determined for property taxation purposes or a denial of a claim for an exemption;

                [E.] (6) by the department or the order of a court as a result of any proceeding by the department to collect delinquent property taxes under the Property Tax Code;

                [F.] (7) by a court order entered in an action commenced by a property owner under Section 7-38-78 NMSA 1978;

                [G.] (8) by the department as authorized under Section 7-38-79 NMSA 1978;

                [H.] (9) by the department of finance and administration as authorized under Section 7-38-77.1 NMSA 1978; or

                [I.] (10) as specifically otherwise authorized in the Property Tax Code.

          B. As used in this section, "obvious errors" does not include errors in the method used to determine the valuation for, or a difference of opinion in the value of, the property subject to property taxation."

     SECTION 2. Section 7-38-78 NMSA 1978 (being Laws 1973, Chapter 258, Section 118, as amended) is amended to read:

     "7-38-78. ACTION BY PROPERTY OWNER IN DISTRICT COURT TO CHANGE PROPERTY TAX SCHEDULE.--

          A. After the delivery of the property tax schedule to the county treasurer for a particular tax year, a property owner may bring an action in the district court requesting a change in the property tax schedule in connection with any property listed on the schedule for property taxation in which the owner claims an interest. The action shall be brought in the district court for the county for which the property tax schedule in question was prepared.

          B. Actions brought under this section may not directly challenge the value, classification, allocations of value determined for property taxation purposes [or], denial of any exemption claimed [and must] or method used to determine the valuation for the property subject to property taxation. Actions brought under this section shall be founded on one or more of the following grounds:

                (1) errors in the name or address of the property owner or other person shown on the schedule;

                (2) errors in the description of the property for property taxation purposes, even if the correction results in a change in the amount shown on the schedule as taxes due;

                (3) errors in the computation of taxes;

                (4) errors in the property tax schedule relating to the payment or nonpayment of taxes;

                (5) multiple valuations for property taxation purposes for a single tax year of the same property on the property tax schedule; [or]

                (6) errors in the rate of tax set for any governmental unit in which the owner's property is located;                 (7) obvious errors in the data entry of the value of the property subject to property valuation by the county assessor; or

                (8) errors in the application of eligible and qualified exemptions.

          C. Actions brought under this section shall name the county treasurer as defendant. [and, if the] An action [is] brought under Paragraph (6) of Subsection B of this section, shall also name the secretary of finance and administration as a defendant. An action brought under Paragraph (7) or (8) of Subsection B of this section shall also name the county assessor as a defendant."

     SECTION 3. APPLICABILITY.--The provisions of this act apply to taxable years beginning on or after January 1, 2016.

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