New Mexico 2023 Regular Session

New Mexico Senate Bill SB66

Introduced
1/17/23  
Report Pass
2/8/23  

Caption

Grt Distribution To Certain Entities

Impact

If enacted, SB66 will alter the landscape of property taxation in New Mexico, particularly regarding state-owned assets. The bill mandates that once the state acquires real property, the corresponding political subdivision will receive an annual distribution equivalent to the property tax that would have been collected had the property been privately owned. This mechanism is established to ensure that local entities are not financially disadvantaged when the state acquires property, thereby addressing potential budgetary constraints for municipalities and counties.

Summary

Senate Bill 66, introduced by Pat Woods during the 2023 legislative session, focuses on a new tax redistribution policy relating to state-owned properties in New Mexico. The bill aims to create a distribution of gross receipts tax revenues to political subdivisions that would have imposed property tax on real property had it not been owned by the state. This initiative intends to provide financial compensation to local governments for the loss of property tax income resulting from state ownership of certain lands and buildings.

Contention

The passage of SB66 has sparked debates among lawmakers and local governments. Proponents argue that the bill is a necessary measure to support municipalities that could suffer revenue losses due to the acquisition of real estate by the state. They highlight the importance of maintaining local government funding and ensuring that essential services can continue unaffected by shifts in property ownership. Conversely, some lawmakers have raised concerns about the long-term implications of this redistribution, questioning whether it adequately addresses the specific needs of all political subdivisions across the state. There is also apprehension regarding the potential administrative burden of calculating and distributing these funds annually.

Companion Bills

No companion bills found.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.