Bernalillo County Property Tax Tax Year 2015

Certify Net Taxable Values-June 15 The County Assessor shall determine the net taxable value for all property allocated to governmental units in the county and subject to valuation for property taxation purposes. 7-38-31. No later than June 15 of each year, the County Assessor shall certify to the department the net taxable values for all property allocated to governmental units in the county and subject to property taxation.

LGD Determines Rates – Aug 1 The Local Government Division receives the certified valuation from the County Assessor and begins determining the property tax rates. After August 2, Bernalillo County cannot alter the imposed rate.

DFA Sets Property Tax Rates-Sep 1 7-38-33. No later than September 1 of each year, the State Secretary of Finance and Administration shall by written order set the property tax rates for the governmental units sharing in the tax in accordance with the Property Tax Code [Articles 35 to 38 of Chapter 7 NMSA 1978] and the budget of each as approved by the Department of Finance and Administration. 7-38-34. A copy of the property tax rate-setting order shall be sent to each Board of County Commissioners, each County Assessor and the department within five days of the date the order is made. A copy of this order shall be delivered immediately to the County Assessor. Net taxable values from the immediately preceding tax year may be used by the Department of Finance and Administration for the purpose of estimating current tax year revenue in connection with setting tax rates when final net taxable values for the current tax year are incomplete or indefinite due to pending protests.

LGD Property Tax Distribution Table-Oct 15 The Local Government Division distributes the Property Tax Distribution table based on the Certificate to the County Treasurers

Property Tax Bills – Nov 1 7-38-36. Treasurer preparation and mailing of property tax bills. 7-38-42. Collection and receipt of and accounting for property taxes. Upon receipt of the property tax schedule, the County Treasurer shall prepare and mail property tax bills to either the owner of the property or any person other than the owner to whom the tax bill is to be sent. The County Treasurer has the responsibility and authority for collection of taxes and any penalties and interest due under the Property Tax Code.

Property Tax Agencies The Bernalillo County Treasurer is the property tax collector for the County of Bernalillo for the following taxing agencies: State of New Mexico County of Bernalillo City of Albuquerque Village of Tijeras City of Rio Rancho (Non-Residential) Albuquerque Public Schools (School 12) Moriarty Municipal Schools (School 08/24) Central New Mexico College (CNM) University of New Mexico Hospital (UNMH) Albuquerque Metropolitan Arroyo Flood Control Authority (AMAFCA) Middle Rio Grande Conservancy District (MRGCD) Edgewood Soil and Water Conservation District New Mexico Livestock Board (HORSE, SHEEP, CATTLE, DAIRY) 8 PIDS The Boulders Ventana West Saltillo Montecito Estates The Trails Mesa Del Sol Voltera Lower Petroglyphs

Property Tax Collection & Distribution November 10 property taxes are due. They can be paid in full or half. 2nd half property taxes are due on April 10 1st half taxes are delinquent after Dec 10 & 2nd half is delinquent after May 10 The taxes are distributed to the agencies on the 20th of the following month of collection