STATEWIDE ROLL DIRECTORY • NM (5 COUNTIES)
NEW MEXICO PROPERTY TAX ROLLS
CLICK OR HOVER ANY COUNTY ON THE INTERACTIVE NEW MEXICO MAP BELOW TO EXPLORE COUNTY TAX RATES, REAPPRAISAL CYCLES & APPEAL DEADLINES
RESIDENTIAL RATIO
33%
Statutory Fraction of Market Value
COMMERCIAL RATIO
33%
Statutory Fraction of Market Value
APPEAL DEADLINE
July 1, 2027 (NMSA 1978, § 7-38-24)
County Valuation Protests Board
UNIFORMITY CITATION
N.M. Const. art. VIII, § 1 ("Taxes levied upon tangible property shall be in proportion to the value thereof, and taxes shall be equal and uniform upon subjects of taxation of the same class")
NMSA 1978, § 7-36-21.2 (3% statutory annual limitation on valuation increases for single-family dwellings)
SEAT: BERNALILLO COUNTY SEAT
BERNALILLO COUNTY
TAX RATE
0.75%
EFFECTIVE COUNTY TAX RATE
Annual property tax paid as a percentage of full 100% market value, combining New Mexico's 33% residential assessment ratio with the county millage rate.
Bernalillo County: 0.75% effective rate on $310,000 median home.
MEDIAN HOME
$310,000
MEDIAN APPRAISED HOME VALUE
Typical 100% fair market appraisal on the county roll. In New Mexico, residential property is taxed on 33% of this appraised value (Appraised Value × 33% = Taxable Assessed Value).
Bernalillo County median appraisal: $310,000 (33% residential ratio).
PARCELS
25,555
RECORDED COUNTY PARCELS
Total residential, commercial, agricultural, and industrial real estate parcels recorded on the county assessment roll.
Bernalillo County (Bernalillo County Seat): 25,555 recorded parcels.
REAPPRAISAL
4 Yrs (2028)
REAPPRAISAL CYCLE & DEADLINE
Counties revalue all properties every 4 to 6 years to match market sales. Between reappraisals, assessments generally stay fixed unless appealed or improved.
4 Yrs (2028) • Appeal by July 1, 2027 (NMSA 1978, § 7-38-24)
INSTANT NEW MEXICO PARCEL AUDIT
AUDIT YOUR NEW MEXICO ASSESSMENT
Enter your residential or commercial street address to cross-reference against official New Mexico assessment rolls.
SELECTABLE COUNTY SUB-PAGES
FEATURED NEW MEXICO COUNTY PROPERTY TAX GUIDES
Bernalillo County, NM
County Seat: Bernalillo County Seat • FIPS NM361
RECORDED PARCELS
25,555
MEDIAN VALUE
$310,000
EFFECTIVE TAX RATE
0.75%
NEXT REAPPRAISAL
2028
Dona Ana County, NM
County Seat: Dona Ana County Seat • FIPS NM968
RECORDED PARCELS
25,555
MEDIAN VALUE
$310,000
EFFECTIVE TAX RATE
0.75%
NEXT REAPPRAISAL
2028
Santa Fe County, NM
County Seat: Santa Fe County Seat • FIPS NM984
RECORDED PARCELS
25,555
MEDIAN VALUE
$310,000
EFFECTIVE TAX RATE
0.75%
NEXT REAPPRAISAL
2028
Sandoval County, NM
County Seat: Sandoval County Seat • FIPS NM157
RECORDED PARCELS
25,555
MEDIAN VALUE
$310,000
EFFECTIVE TAX RATE
0.75%
NEXT REAPPRAISAL
2028
San Juan County, NM
County Seat: San Juan County Seat • FIPS NM998
RECORDED PARCELS
25,555
MEDIAN VALUE
$310,000
EFFECTIVE TAX RATE
0.75%
NEXT REAPPRAISAL
2028
COMPLETE COUNTY SUB-PAGE DIRECTORY
NEW MEXICO COUNTY ASSESSMENT ROLLS (5 COUNTIES)
| COUNTY | COUNTY SEAT | PARCELS | MEDIAN VALUE | REAPPRAISAL CYCLE | EFFECTIVE TAX RATE | ROLL STATUS | ACTION |
|---|---|---|---|---|---|---|---|
| Bernalillo | Bernalillo County Seat | 25,555 | $310,000 | 4-Yr Cycle (Next: 2028) | 0.75% | DIRECTORY | OPEN GUIDE → |
| Dona Ana | Dona Ana County Seat | 25,555 | $310,000 | 4-Yr Cycle (Next: 2028) | 0.75% | DIRECTORY | OPEN GUIDE → |
| Santa Fe | Santa Fe County Seat | 25,555 | $310,000 | 4-Yr Cycle (Next: 2028) | 0.75% | DIRECTORY | OPEN GUIDE → |
| Sandoval | Sandoval County Seat | 25,555 | $310,000 | 4-Yr Cycle (Next: 2028) | 0.75% | DIRECTORY | OPEN GUIDE → |
| San Juan | San Juan County Seat | 25,555 | $310,000 | 4-Yr Cycle (Next: 2028) | 0.75% | DIRECTORY | OPEN GUIDE → |
STATEWIDE TAXPAYER FAQ
NEW MEXICO PROPERTY TAX & EQUALIZATION FAQ
What is the statutory deadline to appeal property taxes in New Mexico?
The resolved statutory filing deadline for New Mexico is July 1, 2027 (NMSA 1978, § 7-38-24). Initial local reviews are filed with the County Valuation Protests Board, with administrative escalation to the New Mexico Court of Appeals / District Court.
How is residential property assessed in New Mexico?
Under New Mexico law, residential real property is assessed at 33% of fair market value (and commercial property at 33%). Equal and uniform taxation across properties is protected under N.M. Const. art. VIII, § 1 ("Taxes levied upon tangible property shall be in proportion to the value thereof, and taxes shall be equal and uniform upon subjects of taxation of the same class").
How does Truth-in-Taxation work during New Mexico county reappraisals?
Under NMSA 1978, § 7-36-21.2 (3% statutory annual limitation on valuation increases for single-family dwellings), when a county completes a reappraisal cycle (Annual notice of value mailed by county assessor on or before April 1), the taxing authority must calculate a certified revenue-neutral tax rate so the reappraisal itself does not automatically create an unadvertised windfall tax increase.
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