Mission Statement

The mission of the Administrative Hearing Office is to adjudicate tax-, property-, and motor vehicle-related administrative hearings in a fair, efficient, and impartial manner independent of the executive agency that is a party to the proceeding.


Administrative Hearings Office Seeks Feedback from Tax Practitioners
Pursuant to NMSA 1978, Section 7-1B-6 (A)(2), the Administrative Hearings Office seeks feedback from tax practitioners about hearing officers as part of their respective annual employee evaluations. If you would like to provide your feedback, please complete the anonymous survey through SurveyMonkey at https://www.surveymonkey.com/r/AHOHearingOfficerEvaluation. Thank you for your participation!
June 5, 2019 Discussion Forum for Tax Practitioners
As part of our periodic outreach with stakeholders, participants, and practitioners in the tax protest hearing process, the Administrative Hearings Office will be hosting a discussion forum on June 5, 2019 at 3:00-5:00 pm in Room 102 (Porter Hall), Wendall Chino Building, 1220 S. St. Francis Drive, Santa Fe for tax practitioners. This forum is an opportunity for tax practitioners, including attorneys, CPAs, accountants, enrolled agents, and TRD staff, to ask questions about the tax hearing protest process, provide suggestions about ways that process can be improved, and discuss their concerns about that process both with AHO and the other practitioners. AHO also seeks input and engagement from interested stakeholders on ways to develop and implement a mediation process and on future rulemaking in light of the recent amendments to the Administrative Hearings Office Act.
New Additions to Decisions and Orders for Tax Protest Cases
Beginning March 6, 2019, any decision and order or other dispositive order issued by the Administrative Hearings Office resolving or substantially resolving a tax protest case under the Tax Administration Act or the Property Tax Code will contain line numbers for all substantive portions of the pertinent order.
Notice of Rulemaking Hearing
The Administrative Hearings Office ("AHO") will hold a public hearing Friday, December 1, 2017 at 9:00 am on the proposed adoption of certain rules, governing the conduct and procedures for administrative hearings before the Administrative Hearings Office. These new rules are proposed pursuant to Section 7-1B-5 NMSA 1978.