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

REQUESTING THE CHIEF HEARING OFFICER OF THE ADMINISTRATIVE HEARINGS OFFICE TO CONVENE AN ADMINISTRATIVE HEARINGS AND TAX PROTEST WORKING GROUP TO IDENTIFY OPPORTUNITIES FOR IMPROVEMENT WITHIN THE STATE'S ADMINISTRATIVE HEARINGS AND TAX PROTEST PROCESS AND TO DEVELOP SOLUTIONS TO IMPROVE AREAS OF CONCERN.

WHEREAS, the administrative hearings office became an agency independent of the taxation and revenue department on July 1, 2015; and

WHEREAS, the mission of the administrative hearings office is to adjudicate fair and efficient administrative hearings under the Implied Consent Act, the Motor Vehicle Code, the Property Tax Code and the Tax Administration Act; and

WHEREAS, the growth in the tax protest docket at the administrative hearings office has grown by seventy-nine percent since 2015; and

WHEREAS, it is critical that the state create a feedback loop and identify opportunities and solutions that will improve the administrative hearings and tax protest process, including:

A. evaluating and identifying appropriate levels of funding for staff and other resources, including the development of a case management system to ensure efficient disposition of tax protest hearings;

B. offering professional development opportunities to ensure administrative hearing officers possess the knowledge and expertise to adjudicate fairly;

C. revising compensation levels for administrative hearing officers to ensure the administrative hearings office can retain and recruit high-qualified administrative hearing officers; and

D. creating a formal mediation process to improve hearing disposition efficiency;

NOW, THEREFORE, BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO that the chief hearing officer of the administrative hearings office be requested to convene, by May 1, 2019, an administrative hearings and tax protest working group to identify issues of primary concern within the administrative hearings and tax protest process and develop solutions to ensure that the administrative hearings office's mission to adjudicate fair and efficient administrative hearings can be fulfilled; and

BE IT FURTHER RESOLVED that the administrative hearings and tax protest working group be composed of the following members:

A. the chief hearing officer of the administrative hearings office, who shall serve as chair of the working group;

B. two representatives appointed by the speaker of the house of representatives;

C. two representatives appointed by the president pro tempore of the senate;

D. two representatives appointed by the minority floor leader of the house of representatives;

E. two representatives appointed by the minority floor leader of the senate; and

F. two representatives appointed by the chief hearing officer of the administrative hearings office; and

BE IT FURTHER RESOLVED that the administrative hearings and tax protest working group present to the legislative finance committee and interim revenue stabilization and tax policy committee no later than October 15, 2019, a report on the working group's work, including its specific recommendations for improvements to the administrative hearings and tax protest process; and

BE IT FURTHER RESOLVED that copies of this memorial be transmitted to the governor, the president pro tempore of the senate, the speaker of the house of representatives, the secretary of taxation and revenue and the chief hearing officer of the administrative hearings office.