New Mexico 2023 Regular Session

New Mexico Senate Bill SJR8

Introduced
1/25/23  

Caption

Foreign Nation-owned Property Taxes, Ca

Impact

If passed, SJR8 would signify a significant shift in how property taxes are assessed for foreign-owned real estate, allowing the legislature to set higher tax rates than the standard limit of one-third of the property's value. The amendment underscores the growing concern among legislators regarding increasing foreign investments in local properties and aims to provide states with more control over how they tax such holdings. This change could potentially lead to increased revenue for local governments while posing challenges for foreign investors.

Summary

SJR8 is a joint resolution introduced in the New Mexico Legislature proposing an amendment to Article 8, Section 1 of the state constitution. The amendment suggests allowing for the assessment of property tax rates on real property owned, fully or partially, by a foreign nation at a higher percentage than the currently established limit. Currently, property taxes must adhere to uniformity and proportionate valuation rules, and this potential change aims specifically to create a higher tax liability for properties with foreign ownership, thereby addressing concerns related to foreign investments in local markets.

Contention

The proposal may face opposition from those who argue that higher tax rates on foreign-owned properties could discourage investment and economic participation from international entities. The debate will likely hinge on balancing local fiscal needs with the attractiveness of New Mexico as a viable option for foreign investment. Additionally, proponents of the bill will need to address concerns regarding potential discrimination against foreign entities and ensure compliance with state and federal laws governing taxation and property rights. As such, discussions will likely center on the implications of such tax rates on both local economies and foreign relations.

Companion Bills

No companion bills found.

Previously Filed As

NM SJR18

Property Tax & Foreign Nations, Ca

NM HB415

County Hospital Property Taxes

NM HB1183

Foreign ownership of land.

NM SB192

Veteran Property Tax Exemptions

NM SF3127

Property taxes and individual income taxes modification

NM SB32

Generally revise property taxes

NM HB342

Property Tax Changes

NM HJR108

To established a tiered reduction on property taxes for disabled veterans.

NM HB1267

PROPERTY-FOREIGN NATIONALS

NM HB2125

PROPERTY-FOREIGN NATIONALS

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