Determining Property Tax Rates
The process for determining property tax rates is mandated by New Mexico State law, which requires the Taos County Assessor to certify property tax valuations to the State Property Taxation and Revenue Property Tax Department by June 15th of each year.
Taos County is required to submit an annual budget to the New Mexico State Department of Finance and Administration. In the same manner, the agencies for which Taos County collects revenues, such as the schools, municipalities, and special taxing districts (water and soil) must also submit their own budget requests detailing the funding necessary for their operations and debt service.
The New Mexico State Taxation and Revenue Property Tax Department compiles these taxable values by June 30th. It then becomes the responsibility of the New Mexico State Department of Finance and Administration to set countywide property tax rates on the basis of the budgets submitted by Taos County, as well as district wide tax rates for the other tax receiving agencies by September 1st.
The Taos County Board of Commissioners in turn, after hearing a presentation by the assessor, approves the tax rates allocated to fund school districts, municipalities, special taxing districts and other tax receiving agencies as well as Taos County.
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