New Mexico 2023 Regular Session

New Mexico Senate Bill SB474

Introduced
2/16/23  
Report Pass
2/25/23  
Report Pass
3/2/23  
Engrossed
3/6/23  
Report Pass
3/10/23  
Enrolled
3/14/23  
Chaptered
4/5/23  

Caption

School District In-lieu-of-taxes Payments

Impact

The modifications proposed in SB474 will significantly impact state law by establishing protocols for municipalities and counties regarding their acquired projects. Such projects will include educational institutions and energy facilities that contribute to local economies. By augmenting financial flows to school districts through in-lieu tax payments, this bill aims to enhance educational resources while maintaining necessary revenue streams for local governments. The adjustments made in the bill are intended to promote more efficient use of industrial revenue bonds and ensure fair compensation to educational institutions affected by these projects.

Summary

SB474 addresses amendments to the Industrial Revenue Bond Act and the County Industrial Revenue Bond Act, particularly focusing on how certain payments in lieu of taxes are allocated among school districts. The bill grants municipalities and counties additional powers to acquire projects, receive revenue, and ensure that school districts benefit financially from these developments through designated tax payments. The essence of this legislation is to streamline and clarify the distribution of in-lieu payments to support educational funding within New Mexico.

Sentiment

Overall, the sentiment surrounding SB474 has been positive among supporters who view it as an essential measure to ensure that local educational agencies receive adequate funding from industrial and governmental projects. Supporters argue that the bill lays a foundation for economic growth while sustaining educational initiatives. Nonetheless, there are concerns among some stakeholders regarding the adequacy and fairness of the proposed payment allocations, especially regarding smaller school districts that may not benefit equally from such provisions.

Contention

A notable point of contention involves the determination of how in-lieu tax payments are calculated and shared among the affected school districts. Some community members, particularly from smaller districts, fear that the model proposed may favor larger districts, potentially exacerbating disparities in funding. Another area of debate is the broad authority granted to municipalities and counties in managing these projects, sparking discussions about local control versus state oversight and the prioritization of commercial interests over educational funding needs.

Companion Bills

No companion bills found.

Previously Filed As

NM S3915

Requires municipalities to share certain payments in lieu of property taxes with school districts; informs counties, school districts, and DCA of certain information related to property tax exemptions and abatements.

NM HB625

Nuclear generating plants; revise distribution of payments made in-lieu of ad valorem taxes.

NM HB1004

Nuclear generating plants; revise distribution of payments made in lieu of ad valorem taxes.

NM SB364

Modifies provisions relating to property taxes for school districts

NM HB706

Nuclear generating plants; revise distribution of payments made in-lieu ad valorem taxes.

NM SB01070

An Act Concerning Payment In Lieu Of Taxes.

NM A971

Requires municipalities to share certain payments in lieu of property taxes with school districts; informs counties, school districts, and DCA of certain information related to property tax exemptions and abatements.

NM A1107

Requires municipalities to share certain payments in lieu of property taxes with school districts; informs counties, school districts, and DCA of certain information related to property tax exemptions and abatements.

NM HB1002

Nuclear generating plants; revise distribution of payments made in lieu of ad valorem taxes.

NM HB672

Nuclear generating plants; revise distribution of payments made in-lieu of ad valorem taxes.

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