The County Assessor is the elected official responsible for valuing all real and personal property for taxing authorities in the County. Taxing authorities include such organizations as school districts, County hospitals, municipalities, conservancy districts and flood control authorities. The assessor also develops and maintains all parcel information in the county and also administers the granting of certain exemptions allowable by the NM Property Tax Code.
Function of the County Assessor
The County Assessor's Office locates, identifies and values all taxable property in Los Alamos County in accordance with New Mexico State Laws. This includes both real and personal property. Real property is generally defined as land and all things attached to the land. Residential land and improvement and all types of commercial land and improvements would be an example of Real Property. Personal property is defined as all other property. Mobile homes, business personal property (furniture, fixtures and equipment), and livestock are examples of personal property. This requires constant searching for information so that an accurate analysis of the market is done to estimate the fair market value of properties. The Assessor's Office also prepares and certifies the assessment roll and individual property assessments in accordance with New Mexico State Laws.
The Assessor's Office also welcomes any questions, comments or concerns. Please feel free to visit us at the address shown below or contact us by phone or mail.