January
January 1 determines the taxable status of all property in the state of New Mexico. If property is destroyed or improved during the year, any resulting increase or decrease will not be reflected until January 1 of the following year.
February
By the last day of this month, all new improvements, decreases in value, mobile homes, livestock, and business personal property must be reported to the assessor. This is a reporting period that begins January 1 and ends on the last day of February.
April
On or before April 1, County Assessors must mail notices of value to property owners. Property owners have thirty days from the mailing of these notices in which to file a petition of protest or apply for any applicable exemptions. There are two methods for protesting Values, Exemption Denials, Classifications, Allocation of Taxes to a Governmental unit or Limitations in Value Increases as provided by state law. There is no provision under the property tax code to protest taxes (dollar amount). The first method is to file a petition of protest with the county assessor within thirty days of the mailing of your notice of value. The second method is to file a Claim for Refund in District Court after paying your property taxes. Property owners cannot file a petition of protest and a claim for refund in the same year.
June 15
County assessors must certify total net taxable values in the county to the Property Tax Division by June 15. After this date, valuation changes become increasing difficult and will generally require a court order.
June 30
The Property Tax Division compiles all values certified by all counties and forwards them to the Department of Finance and Administration for its use in creating budgets and setting tax rates.
September 1
The New Mexico Department of Finance and Administration sets the tax rates. The county council certifies the tax rates and a copy of the written order imposing the tax rates shall be delivered to the county assessor. Rates consist of operating rates that finance ongoing operations of government, and debt rates used to finance long-term capital improvements. Governing bodies of imposing entities, which includes county council and educational boards, within limits, impose operating rates. Voters approve debt rates for a determined amount of time.
October 1
By this date, the county assessor prepares the property tax schedule for the county and delivers it to the Los Alamos County Finance Division for billing. The tax roll lists every property, its description, owner, address, value for property tax purposes, classification, exemptions allowed, applicable tax rates and tax amounts.
November 1
The Los Alamos County Finance Division mails tax bills based on the values set as of January 1 of each tax year.
November 10:
First half of taxes are due based on values set January 1 of each tax year. After paying their first installment of taxes due, property owners who feel their assessments are too high, have sixty days from this date to file a claim for refund in district court if they did not exercise the option of filing a petition of protest. Property owners cannot file a petition of protest and a claim for refund in the same year.
December 10:
First half property taxes unpaid at this date are delinquent. On this date penalty and interest began to accrue. This date also controls a property owner’s right to file a claim for refund, the second method for protesting assessments. To be eligible to file a claim for refund, the owner must pay the tax billed prior to the delinquency date.
January 9:
Last day to filing a claim for refund on values that were set on January 1st of the prior tax year.
April 10:
Second half of tax bills are due based on values set January 1st of the previous year.
May 10:
Delinquent dates for second half of taxes.
The County Assessor maintains ownership transfers, collects data, conducts field inspections and performs model calibration throughout the year. This calendar provides general information and does not include all duties of the county assessor.
The County Assessor conducts field inspections throughout the year. Field inspectors are currently working in the North Community & Quemazon Subdivisions.