General Tax Protest Hearing Information
Under the Tax Administration Act and Property Tax Code, a taxpayer or property owner may contest through protest a Taxation and Revenue Department assessment, action or inaction on a claim for refund or claim for credit, other action under the Tax Administration Act except issuance of a subpoena, or a notice of valuation of state-assessed property. The Administrative Hearings Office, as an agency separate from the Taxation and Revenue Department, adjudicates the tax protest hearing.
This page provides a FAQ about the hearing process, links to the statutes and regulations governing the hearing process, and links to useful forms/motions that may be submitted in a tax protest case.
FAQ (Summary of Hearing Process)
Statutes and Rules
New Mexico Administrative Hearings Office ActTax Administration Act, NMSA 1978, Section 7-1
NOTE that TRD's regulations addressing protest hearings, 3.1.8 8 through 3.1.8.16 NMAC, have been superseded by the Administrative Hearings Office's regulations addressing tax hearings, linked below.
Pertinent Regulations for the conduct of Tax Protest Hearings
22.600.3 NMAC HEARINGS UNDER THE TAX ADMINISTRATION ACT22.600.2 NMAC CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS
Forms (Under Development)
Hearing Request FormPlease use the Hearing Request form to request a hearing before the Administrative Hearings Office on your tax protest. It is a fillable PDF. Upon completion, the form may be filed electronically at tax.pleadings@aho.nm.gov.
Continuance Request
Joint Request for Videoconference Hearing
Attorney Entry of Appearance
CPA, Bona Fide Employee, or Enrolled Agent Authorization
Subpoena
If you want to subpoena a witness to appear at your hearing, please fill in the subpoena template and submit it to the Administrative Hearings Office for signature.
Other forms under development; please contact Tax.Pleadings@aho.nm.gov to request other forms.
Published Decisions
Tax Decisions & OrdersDisclaimer: Summaries of decisions are written by TRD staff and do not substitute for the actual content of the final written decision and order.