Current through Register Vol. 35, No. 18, September 24, 2024
A.
STATEMENT OF PROOF OF ELIGIBILITY
FOR VETERANS AND HEAD-OF-FAMILY EXEMPTION: The statement of proof of
eligibility for veterans and head of family exemptions required by Subsection F
of Section
7-38-17
NMSA 1978 must be on a standard preprinted form, prepared and paid for by the
county assessor and in form and content prescribed by the director. Any form
other than the standard form prescribed by the director and any method of
making the form available to property owners other than the method directed by
this subsection must be approved in writing by the director prior to such use.
A request must be in writing and include the reason for the proposed
use.
B.
ISSUANCE OF
CERTIFICATE OF ELIGIBILITY BY THE VETERANS SERVICE COMMISSION: The
veterans service commission is required to issue original and duplicate
certificates of eligibility for veterans' exemptions in substantially the
following form:
TAX EXEMPTION
CERTIFICATE OF ELIGIBILITY
FOR VETERANS
This certifies that (name of veteran) who is living or
deceased acquired legal residence in the State of New Mexico on ______________
and served in the military forces of the United States from __________ to
__________ and that (name of applicant), (veteran or widow), whose address
is:
____________________________________________________________
____________________________________________________________
____________________________________________________________
is entitled to tax exemption benefits in the state of New
Mexico under the provisions of Section
7-37-5 NMSA
1978.
This certificate must be presented to the county assessor
each time a veteran exemption is claimed, subsequently released, or
subsequently claimed. Applicant must be a current New Mexico resident to
qualify.
Date: ________________
Amount ________________:
Character of exemption claimed or granted:
_______________________________________________
Signature of assessor:
_____________________________________________________________
County:
___________________________________________________________________________
C.
VERIFICATION OF THE ISSUANCE OF
CERTIFICATES AND THE CLAIMING OF VETERANS EXEMPTIONS:
(1) No certificate of eligibility shall be
issued by the veterans service commission unless application therefor has been
made in writing in the form provided by the commission and the application is
submitted with the appropriate United States department of defense separation
form.
(2) A copy of the certificate
of eligibility shall be mailed to the county assessor of the county in which
the applicant resides by the commission. In lieu of sending a copy of the
certificate, the commission may send a listing to the county if the listing
contains the information presented on the form prescribed by Subsection B of
Section 3.6.7.25 NMAC. The listing may be transmitted in electronic or optical
format if the county assessor accepts that format.
(3) No claim of the veteran exemption shall
be allowed by a county assessor unless accompanied by a verified certificate of
exemption.
D.
VALIDATION OF CERTIFICATE OF ELIGIBILITY BY COUNTY ASSESSOR - PARTIAL OR
FULL RELEASE OF CLAIMED EXEMPTION:
(1)
County assessors are to validate the certificate of eligibility for claimed
veteran exemptions by notation on the certificate of the date a veteran
exemption is first claimed, dates of subsequent releases of the exemption,
dates of subsequent claiming of the exemption and the amount applied in each
instance.
(2) If a county assessor
for one county issues a partial or full release of a claimed exemption on
property located in that county, the amount of the exemption released shall be
noted by the assessor on the certificate of eligibility and the certificate is,
after this notation and the notations referred to in the preceding paragraph,
valid for use in claiming the amount of the exemption released in another
county.
E.
HEAD-OF-FAMILY AND VETERAN EXEMPTIONS - "RESIDENT" DEFINED: For
the purposes of the head-of-family and veteran exemptions provided by Sections
7-37-4
and
7-37-5 NMSA
1978, "a New Mexico resident" means an individual who is domiciled in this
state on January 1 of the tax year for which the exemption is claimed. A person
is domiciled in New Mexico if he or she is physically present in New Mexico,
except for short absences for reason of health, vacation, visits or temporary
work assignments, with a bona fide intention of continuing to live in New
Mexico. No person shall be deemed to have acquired or lost residency by reason
of presence or absence from New Mexico:
(1)
while employed in the service of the United States or of the state,
or
(2) while a student at any
school.
F.
VERIFICATION OF THE DOLLAR AMOUNT OF VETERAN EXEMPTIONS CLAIMED -
MULTIPLE CLAIMING:
(1) When a
veteran's certificate of eligibility is presented to the county assessor for an
initial claim in a county, the assessor shall determine if the exemption has
been previously claimed in another county. If the exemption has been claimed
previously, the county assessor shall verify with the assessor in the other
county that the exemption has been released. If the exemption has not been
released and a full $2,000 is being granted in the other county, the assessor
shall deny the claim. If the exemption is being partially claimed in the other
county, the county assessor determines the amount of exemption which is not
being claimed and grant the exemption only for that amount.
(2) The assessor shall prepare a listing of
all veteran exemptions being claimed for the first time in the assessor's
county. The listing shall include the name and address of the veteran, the
certificate number, property against which the exemption is claimed and the
dollar amount of the exemption allowed. If the exemption has been previously
claimed in another county, the county assessor shall also include in the
listing the county in which the exemption was previously claimed, the property
against which the exemption is claimed and the dollar amount allowed. The
report on veteran exemptions granted for the first time shall be submitted by
the county assessor to the department by March 15 of each tax year. In
addition, a list of all veteran exemptions granted for the tax year shall be
sent to the department by May 1.
(3) The division, upon receipt of the list of
veteran exemptions granted for the first time, shall review its files to
determine whether the persons have claimed the exemption previously in the same
county under the current certificate number or another certificate number. If
it is found that more than one certificate is being used, the division will
notify the county assessor and the veterans service commission. When there is
an indication that the exemption has been previously claimed in another county,
the division will review its list of all veteran exemptions granted in the
county to determine if the exemption has been dropped.
(4) If the exemption is being claimed in more
than one county, the division shall contact each county assessor to verify the
amount of exemption being granted to insure that no more than $2,000 is
allowed. If it is found that a veteran exemption of more than $2,000 has been
claimed by an individual, the county assessor or assessors in the counties in
which the multiple claims have been filed will be requested by the division to
reduce the amount of exemption being granted or to deny the application of the
exemption in their county.
