SENATE MEMORIAL 121

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

INTRODUCED BY

John Pinto

A MEMORIAL

REQUESTING THE PROPERTY TAX DIVISION OF THE TAXATION AND REVENUE DEPARTMENT TO REVIEW THE MANNER IN WHICH COUNTIES ASSESS THE NAVAJO NATION TRIBAL FEE AND TRIBAL RANCH LANDS FOR TAXATION PURPOSES.

     WHEREAS, Navajo Nation tribal ranches are situated on approximately two hundred fifty-eight thousand eight hundred eighty acres of fee simple lands in McKinley, San Juan, Cibola, Rio Arriba, Sandoval, Socorro and Bernalillo counties; and

     WHEREAS, the tribal ranches program of the Navajo Nation department of agriculture has encountered inconsistent taxation practices within the counties within which the ranches are located; and

     WHEREAS, some counties exempt the tribal ranches from taxation, while others have varying classifications of lands for tax purposes, including agricultural, grazing, vacant, nonresidential, commercial and other, resulting in varying tax assessments and annual property taxes; and

     WHEREAS, some counties assess livestock taxes to the Navajo Nation as the landowner of the tribal ranches, although livestock on the ranch lands are owned by ranch lessees and not by the Navajo Nation; and

     WHEREAS, the Navajo Nation department of agriculture has tried, with limited success, to work with county assessors to obtain consistent, fair and equitable property taxation of the Navajo Nation's tribal ranches within the agricultural-grazing land classification category;

     NOW, THEREFORE, BE IT RESOLVED BY THE SENATE OF THE STATE OF NEW MEXICO that the property tax division of the taxation and revenue department be requested to review for consistency and equity the manner in which counties assess the Navajo Nation tribal fee and tribal ranch lands for taxation purposes; and

     BE IT FURTHER RESOLVED that the property tax division of the taxation and revenue department report its findings and recommendations to the appropriate interim legislative committees by no later than September 30, 2015; and

     BE IT FURTHER RESOLVED that copies of this memorial be transmitted to the secretary of taxation and revenue, the director of the property tax division of the taxation and revenue department, the co-chairs of the New Mexico legislative council, the president of the Navajo Nation, the speaker of the Navajo Nation council and the director of the tribal ranches program, department of agriculture, division of natural resources, Navajo Nation.

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