{"data":{"id":"us-nm/7-38-21.1","jurisdiction":"us-nm","citation":"7-38-21.1","heading":"Protests; state-assessed property; election of remedies.","body":"A. A property owner may protest the value or classification determined by the department for the property owner's property for property taxation purposes, the allocation of value of the property to a particular governmental unit or a denial of a claim for an exemption by:\n(1) filing a petition of protest with the administrative hearings office, as provided in the Property Tax Code; or\n(2) filing a claim for refund with a district court after paying the property owner's taxes as provided in the Property Tax Code.\nB. The initiation of a protest under Paragraph (1) of Subsection A of this section is an election to pursue that remedy and is an unconditional and irrevocable waiver of the right to pursue the alternative remedy provided in Paragraph (2) of Subsection A of this section.","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":"17ca70eb7510ea8f2c746dce8d1bca460dbcf04265667809777eefe42689fe4d","source_id":"us-nm","stale":false,"prev":"us-nm/7-38-21","next":"us-nm/7-38-22"},"notice":"GroundRules: Original legal text. Not legal advice."}