{"data":{"id":"us-nm/7-38-21","jurisdiction":"us-nm","citation":"7-38-21","heading":"Protests; county-assessed property; election of remedies.","body":"A. A property owner may protest:\n(1) the value or classification determined by the county assessor for the property owner's property for property taxation purposes;\n(2) the allocation of value of the property to a particular governmental unit;\n(3) a denial of a claim for an exemption or a pending claim for an exemption; or\n(4) a limitation on increase in value.\nB. A property owner may protest pursuant to Subsection A of this section, either by:\n(1) filing a petition with the county assessor as provided in the Property Tax Code; or\n(2) filing a claim for refund after paying the property owner's taxes as provided in the Property Tax Code.\nC. The initiation of a protest under Paragraph (1) of Subsection B of this section is an election to pursue that remedy and is an unconditional and irrevocable waiver of the right to pursue the remedy provided in Paragraph (2) of Subsection B of this section.\nD. A property owner may also protest the application to the property owner's property of any administrative fee adopted pursuant to Section 7-38-36.1 NMSA 1978 by filing a claim for refund after paying the property owner's taxes as provided in the Property Tax Code.","path":["Chapter 7 - Taxation","ARTICLE 38 Administration and Enforcement of Property Taxes"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"d90c2737941e8ca0908eeee0ab20b2399bfce58c165b054a2adf587299a7920f","source_id":"us-nm","stale":false,"prev":"us-nm/7-38-20.1","next":"us-nm/7-38-21.1"},"notice":"GroundRules: Original legal text. Not legal advice."}