New Mexico 2024 Regular Session

New Mexico House Bill HM44

Introduced
2/1/24  

Caption

Property Assessment Disparity Correction

Impact

If enacted, HM44 would require the New Mexico Association of Counties to convene statewide meetings with community members and county assessors. The goal of these meetings is to develop legislation that addresses valuation disparities based on good tax policy principles. This would directly impact the way properties are assessed and could lead to significant changes in local tax structures, which would benefit all property owners by promoting fairness. Additionally, the bill suggests proposing legislation that would limit annual property tax valuation increases, thereby providing more stability for property owners, especially in farming and ranching communities.

Summary

House Memorial 44 (HM44) addresses the issue of property assessment disparities between residential and nonresidential properties in New Mexico. It is driven by the principle of ensuring fairness and equity within property assessments, which has become a pressing concern due to the perceived inequality in how residential and nonresidential properties are valued. The bill acknowledges that New Mexico stands out among states for not requiring the disclosure of final sales prices for nonresidential properties, thereby limiting effective analysis by local assessors. This proposed memorial aims to align the treatment of these two categories of properties more closely under similar assessment principles.

Contention

There may be points of contention surrounding HM44, primarily related to the accountability of assessors and the methods used for pricing nonresidential properties. Critics could argue that equating the assessment of residential and nonresidential properties may overlook distinct market challenges that different types of properties face. Furthermore, concerns about the effectiveness of stakeholder involvement in improving legislation away from established local practices might also emerge, as stakeholders must represent a variety of interests to ensure that all perspectives are considered in the policymaking process.

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.