New Mexico 2022 Regular Session

New Mexico Senate Bill SB186

Introduced
1/31/22  
Report Pass
2/2/22  
Report Pass
2/11/22  

Caption

Payment In Lieu Of Taxes For Real Property

Impact

The establishment of PILOT payments is anticipated to create a more equitable fiscal landscape for local governments by compensating them for lost tax revenue. This effort to balance state needs with local fiscal health may lessen tensions between state and local jurisdictions, as it offers a financial framework that acknowledges the economic impacts of state property acquisitions. The Taxation and Revenue Department will be responsible for determining the specifics of the payments, which will be adjusted over time to account for fluctuations in property values and tax rates.

Summary

Senate Bill 186 introduces the requirement for the state to make payments in lieu of taxes (PILOT) to political subdivisions when acquiring real property either through purchase or eminent domain. The bill aims to ensure that local governments do not lose tax revenue that they would otherwise receive from properties that are taken under state control. The payments will commence the calendar year following the state's acquisition of the land and will continue as long as the state retains ownership of the property. This provision is designed to alleviate the financial burden on local entities whose tax base is reduced due to state acquisitions.

Contention

While the bill may provide significant benefits in preserving local government revenues, points of contention may arise surrounding the adequacy and consistency of these payments. Critics may argue that the funding model could be insufficient to fully compensate local governments or that administrative complexities might delay the payments. Additionally, the potential for disagreements on property valuations may lead to disputes between the state and local entities concerning the amounts owed, prompting further discussions on the bill's effectiveness in practice.

Companion Bills

No companion bills found.

Previously Filed As

NM SB348

Payments In Lieu Of Taxes For Property

NM HB181

Payment In Lieu Of Taxes For Real Property

NM HB1058

State payments in lieu of property taxes.

NM SB00466

An Act Concerning Property Taxes And Payments In Lieu Of Property Taxes.

NM HB1202

State payments in lieu of property taxes.

NM HB1317

State payments in lieu of property taxes.

NM SB01070

An Act Concerning Payment In Lieu Of Taxes.

NM SB474

School District In-lieu-of-taxes Payments

NM A1248

Includes payments in lieu of property taxes eligible as property taxes under the homestead property tax reimbursement program.

NM A5762

Includes payments in lieu of property taxes eligible as property taxes under the homestead property tax reimbursement program.

Similar Bills

No similar bills found.