Assessor Notice

The Doña Ana County Assessor's Office determines the property value of homes, businesses and other taxable properties within the county for ad valorem tax purposes. The office also prepares the tax rolls for the County Treasurer for real property (land and improvements), personal property (business equipment), livestock, and mobile homes.

As established by state law, 2024 property values are appraised at 2023 market levels, except for agricultural land, which is assessed at amounts set by the state’s Property Tax Division, which is substantially below market value. Doña Ana County's market value is approximately $16.8 billion, including property assessed by the county Assessor's Office and property assessed by the State of New Mexico. Property appraisers continuously review market and economic trends. New construction is added and the value of existing land and buildings is continuously under review.

Notices of property valuation for the 2024 tax year will be mailed to property owners on April 1. It is important that property owners review the valuation figures on the Notice of Value because this is the last step in the review process. The value on the notice is what will be used to calculate the taxes owners will pay, after local government agencies and school districts set their budgets and the tax rates are adopted. 

Taxable value on real and personal property is one third of the total appraised value, minus any allowable exemptions, such as head-of-household or veteran's exemptions. Property in New Mexico is classified as residential or non-residential and is taxed at different rates. Please see mil rate comparisons.

If you need assistance with any other property tax issues, please call or visit us.