New Mexico Administrative Code
Title 3 - TAXATION
Chapter 6 - PROPERTY TAXES
Part 6 - PROVISIONS FOR IMPOSITION OF TAX - APPLICABILITY
Section 3.6.6.11 - HEAD OF FAMILY EXEMPTION

A. Claiming the exemption: Exemptions are claimed by filing proof of eligibility for the head of family exemption with the county assessor.

B. Special benefit assessments and certain taxes - exemption inapplicable: The head of family exemption is not effective against impositions or levies of taxes on specific classes of property outside the Property Tax Code and special benefit assessments authorized by laws outside the Property Tax Code, such as conservancy district assessments.

C. Dependents not required: A claimant is not required to have dependent children or other dependents to be entitled to the benefits of the head-of-family exemption.

D. Absence from state: Mere absence from state does not deprive a taxpayer who is head of a family of the exemption. The qualifying taxpayer may claim the head of family exemption as long as the taxpayer does not establish residence elsewhere and intends to return to New Mexico.

E. Nonresident property owner: A property owner who is not a resident of New Mexico is not entitled to claim head of family exemption on property subject to property tax within New Mexico. A New Mexico resident is a person who is domiciled in New Mexico with a bona fide intention of continuing to reside in New Mexico even though the person may be temporarily absent from New Mexico.

F. Military person claiming legal residence in another state: If a military person claims legal residence in another state for voting and other purposes although he or she physically resides in this state, the person may not claim the head of family exemption because the claim of residence in another state indicates an intent to depart New Mexico.