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What the Assessor Does and Does Not Do

What the Assessor Does

The Assessor is required by New Mexico law to discover, list and value all property within the county. The Assessor's Office, through statistical and analytical methods, determines the appraised value of the property. The property's taxable value is 33.33% of its appraised value minus applicable exemptions. These taxable values are then used to determine the distribution of property taxes levied to taxpayers. Only if these values are current, correct, and equitable will tax limits, debt limits, and the distribution of state funds to the state, county, cities, schools, colleges, etc., be as the legislature intended. In addition to the over 41,000 parcels of real property (land, homes, commercial buildings), the Assessor must value personal property accounts which includes more than 12,000 manufactured homes, over 3,500 businesses, several types of livestock, and any other taxable personal property. The Assessor maintains digital county parcel maps reflecting current ownership of real property, by accurately tracking all transfers, land splits, and subdivisions.

What the Assessor Does Not Do

The Assessor does not make the laws which affect a property owners taxes. The tax laws are made by the New Mexico State Legislature. The tax rates to be levied are set by the New Mexico Department of Taxation and Revenue and sent to the County Commission for their approval. Once approved by the Commission, tax bills are printed by the County Treasurer and mailed to the taxpayer. The Assessor does not determine taxes.

Goals and Objectives

1) Using analytical and statistical appraisal methods, accomplish a fair and equitable valuation of taxable real and personal property in San Juan County.
2) Provide a well maintained, property valuation data base upon which governmental entities can base tax levies.
3) Correctly notify the property owner/taxpayer of their property valuation.
4) Develop and maintain a relational database containing detailed property information that has a direct interface with a Geospacial Information System database that contains parcel maps as well as aerial images.
5) Equip the staff with the best possible tools available for accomplishing property valuation and ownership identification in San Juan County.
6) Provide adequate and relevant training for supervisors and employees so that it benefits the employee, department and property owner/taxpayer.
7) Provide a well-managed office that will serve the public with an understanding and highly qualified staff.

 

 

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