underscored material = new
[bracketed material] = delete
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
SENATE JOINT RESOLUTION 10
57TH LEGISLATURE - STATE OF NEW MEXICO - FIRST SESSION, 2025
INTRODUCED BY
Jay C. Block
A JOINT RESOLUTION
PROPOSING TO AMEND ARTICLE 8, SECTION 5 OF THE CONSTITUTION OF
NEW MEXICO TO PROVIDE A FIFTY PERCENT PROPERTY TAX EXEMPTION
FOR ACTIVE EMERGENCY FIRST RESPONDERS OR RETIRED EMERGENCY
FIRST RESPONDERS WHO HAVE EARNED AN AMOUNT OF PENSION EQUAL TO
ONE HUNDRED PERCENT OF THE RETIREE'S FINAL AVERAGE SALARY AS AN
EMERGENCY FIRST RESPONDER IF THE ACTIVE OR RETIRED EMERGENCY
FIRST RESPONDER OCCUPIES THE PROPERTY AS THE PERSON'S PRIMARY
RESIDENCE.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
SECTION 1. It is proposed to amend Article 8, Section 5
of the constitution of New Mexico to read:
"A. The legislature shall exempt from taxation the
property of each head of the family in the amount of two
thousand dollars ($2,000).
.230019.1 underscored material = new
[bracketed material] = delete
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
B. The legislature shall exempt from taxation the
property, including the community or joint property of married
individuals, of every honorably discharged member of the armed
forces of the United States and the [widow or widower ]
surviving spouse of every such honorably discharged member of
the armed forces of the United States, in the sum of:
(1) in 2006 and in each year through 2023,
four thousand dollars ($4,000);
(2) in 2024, ten thousand dollars ($10,000);
and
(3) in 2025 and each subsequent year, the
amount provided in Paragraph (2) of this subsection, adjusted
for inflation.
[C. In every case where exemption is claimed on the
ground of the claimant's having served with the armed forces of
the United States pursuant to Subsection B of this section, the
burden of proving actual and bona fide ownership of such
property upon which exemption is claimed shall be upon the
claimant.]
C. The legislature shall exempt from taxation fifty
percent of the value of property of each certified emergency
first responder, as provided by law, who:
(1) is active, full-time and certified and has
worked as an emergency first responder for at least one year
since successfully completing any probationary period required
.230019.1
- 2 - underscored material = new
[bracketed material] = delete
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
by a local government; or
(2) is retired and has earned an amount of
pension equal to one hundred percent of the person's final
average salary as an emergency first responder calculated in
accordance with the provisions of the applicable public
employees retirement system retirement plan, as provided by
law; and
(3) occupies the property as the primary
residence of the first responder.
D. The burden of proving eligibility for an
exemption provided by this section is on the person claiming
the exemption."
SECTION 2. The amendment proposed by this resolution
shall be submitted to the people for their approval or
rejection at the next general election or at any special
election prior to that date that may be called for that
purpose.
- 3 -
.230019.1