New Mexico 2022 Regular Session

New Mexico House Bill HB71

Introduced
1/18/22  
Report Pass
1/28/22  
Report Pass
2/3/22  

Caption

Limit Property Tax Valuation Increase

Impact

If enacted, HB71 would amend existing provisions regarding property taxation in New Mexico, particularly Section 7-36-21.2 NMSA 1978. The bill would directly affect how local assessors determine property values, setting a clear boundary on increases that would be recognized for tax purposes, thereby impacting overall property tax revenue. The proposed changes aim to alleviate the financial pressure on residents resulting from rapidly increasing property valuations, ultimately making homeownership more affordable for a broader range of citizens.

Summary

House Bill 71, introduced by Matthew McQueen and Jason C. Harper, seeks to establish limitations on the valuation increases of residential properties for property tax purposes in New Mexico. Specifically, the bill proposes a maximum increase of three percent for residential properties that serve as the principal place of residence and ten percent for those that are not. This measure is designed to provide homeowners with some level of financial predictability in property tax assessments, considering the often volatile nature of real estate markets.

Contention

The bill has generated discussions among legislators regarding its potential implications for local governments and revenue collection. Proponents view it as a necessary consumer protection measure in an increasingly challenging housing market, while opponents raise concerns about its possible adverse effects on local budgets and the ability of municipalities to fund essential services. Some argue that too rigid a limitation on property valuations could hinder local governments' capacity to adapt to changing economic conditions and needs.

Further_details

The House voted on HB71 on February 9, 2022, wherein it passed with a vote of 38 in favor and 23 against, indicating a level of bipartisan support and interest in addressing property tax issues. As the bill progresses, ongoing discussions will likely shape its final form, balancing the need for taxpayer protection with the fiscal responsibilities of local governance.

Companion Bills

No companion bills found.

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