HOUSE MEMORIAL 81

54th legislature - STATE OF NEW MEXICO - first session, 2019

INTRODUCED BY

Roberto "Bobby” J. Gonzales and Jim R. Trujillo

 

 

 

 

 

A MEMORIAL

REQUESTING THE SECRETARY OF TAXATION AND REVENUE TO CONVENE A TASK FORCE TO RESOLVE ISSUES OF CONCERN WITH NEW MEXICO PROPERTY TAX POLICY REGARDING NONAGRICULTURAL LANDS AND THE MANAGEMENT AND CONSERVATION OF NATURAL RESOURCES.

 

     WHEREAS, New Mexico's land and natural resources provide for food and water security, economic prosperity, public health and quality of life; and

     WHEREAS, the comprehensive plans of local governments and local communities throughout New Mexico call for the conservation of these resources; and

     WHEREAS, for many New Mexicans, family land is an important part of their cultural and economic heritage, often passed down from one generation to the next; and

     WHEREAS, New Mexico's traditional land-based communities, agricultural lands and water are under significant economic pressure, and subsistence and small-acreage agriculture that was once widespread is no longer economically feasible for many families; and

     WHEREAS, some landowners are unable to keep their land in agricultural production for legitimate reasons, including family circumstances such as age and health, lack of water resources, low economic returns, limited markets and labor resources, declining productivity, restoration activities, natural resource needs and incompatible surrounding land uses; and

     WHEREAS, in New Mexico, land that is not in agricultural production is taxed based on market value, which continues to rise, making continued land ownership increasingly unaffordable for many New Mexicans, especially retiring farmers and ranchers; and

     WHEREAS, New Mexico is continuing to lose much of its most productive agricultural land and water to development; and

     WHEREAS, New Mexico's current property tax policy limits landowners' ability to implement publicly beneficial management and conservation of natural resources, including forested watersheds, streams and wildlife habitat, because any portion of land that is not in agricultural production is taxed based on market value; and

     WHEREAS, many other states have successfully implemented property tax measures to slow the loss of agricultural land, water and other natural resources; and

     WHEREAS, conserving New Mexico's cultural heritage, land and natural resources is in the interest of all New Mexicans;

     NOW, THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES OF THE STATE OF NEW MEXICO that the secretary of taxation and revenue be requested to convene a rural heritage task force to evaluate New Mexico's approach to taxing lands that do not qualify as agricultural lands and are not residential or developed lands; and

     BE IT FURTHER RESOLVED that the secretary of taxation and revenue be requested to invite to participate in the rural heritage task force one representative or the representative's designee from the office of the governor, the office of the lieutenant governor, the New Mexico department of agriculture, the energy, minerals and natural resources department, the New Mexico acequia association, the New Mexico association of conservation districts, New Mexico counties and the assessors affiliate, the western landowners alliance, the New Mexico cattlegrowers' association, the New Mexico farm and livestock bureau and other relevant and interested stakeholders as approved by the secretary of taxation and revenue; and

     BE IT FURTHER RESOLVED that the rural heritage task force be requested to examine how to improve the property tax structure for land parcels that were previously under agricultural production and face drastically increased property taxes when removed from agriculture and are not developed; and

     BE IT FURTHER RESOLVED that the rural heritage task force be requested to examine how to improve the property tax structure for land parcels that are removed from agricultural production to meet resource management objectives; and

     BE IT FURTHER RESOLVED that the rural heritage task force be requested to examine how potential changes to the property tax structure will impact revenue in New Mexico and to determine appropriate criteria for evaluating potential changes; and

     BE IT FURTHER RESOLVED that the rural heritage task force be requested to consider how potential property tax changes impact open space, conservation and agricultural productivity; and

     BE IT FURTHER RESOLVED that the rural heritage task force be requested to develop recommendations for changes to property tax structure that would allow landowners to implement appropriate and publicly beneficial resource management practices; and

     BE IT FURTHER RESOLVED that the rural heritage task force be requested to produce a comprehensive written report and present its findings and recommendations to the revenue stabilization and tax policy committee by December 1, 2019; and

     BE IT FURTHER RESOLVED that copies of this memorial be transmitted to the governor, the lieutenant governor, the secretary of taxation and revenue, the director of the New Mexico department of agriculture, the secretary of energy, minerals and natural resources, the executive director of the New Mexico acequia association, the executive director of the New Mexico association of conservation districts, the executive director of New Mexico counties, the chair of the western landowners alliance, the president of the New Mexico cattlegrowers' association and the president of the New Mexico farm and livestock bureau.

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