N.M. Stat. § 5-11-7 (2026)

A. Any election by qualified electors pursuant to the Public Improvement District Act
shall be a nonpartisan election called, conducted and canvassed pursuant to the
provisions of the Election Code [Chapter 1 NMSA 1978]. In addition to those matters
required for notice as provided in the Local Election Act [Chapter 1, Article 22 NMSA
1978], the notice of election shall state:

        (1)   if the election is a formation election, the boundaries of the proposed
district;

       (2)      if the election is a bond election, the amount of bonds to be authorized for
the district, the maximum rate of interest to be paid on the bonds and the maximum
term of the bonds, not exceeding thirty years;

       (3)    if the election is a property tax levy election pursuant to Section 5-11-19
NMSA 1978, the maximum tax rate per one thousand dollars ($1,000) of assessed
valuation to be imposed, the purposes for which the revenues raised will be used and
the existing maximum tax rate, if any;

       (4)    that a general plan is on file with the clerk;

      (5)   the purposes for which the property taxes or the special levies will be
imposed, and the revenues raised will be used, including a description of the public
improvements to be financed with tax revenues, special levies, district revenues or bond
proceeds; and

      (6)    that the imposition of property taxes or special levies will result in a lien for
the payment thereof on property within the district.

   B. The district board or, in the case of a formation election, the governing body,
shall determine the date of the election by passing a resolution to place the ballot
question on a regular local election or general election ballot or by adopting a
proclamation calling for a special election.

   C. Except as otherwise provided by this section, the election shall comply with the
Local Election Act. The ballot material provided to each qualified elector shall include:

       (1)    for a formation election, an impartial description of the district
improvements contemplated and a brief description of arguments for and against the
formation of the district, if any;

        (2)      for an election concerning the imposition of property taxes, an impartial
description of the taxes to be imposed, the method of apportionment, collection and
enforcement and other details sufficient to enable each elector to determine the amount
of tax it will be obligated to pay; a brief description of arguments for and against the
imposition of taxes that are the subject of the election, if any; and a statement that the
imposition of property taxes is for the provision of certain but not necessarily all public
infrastructure improvements and services that may be needed or desirable within the
district, and that other taxes, levies or assessments by other governmental entities may
be presented for approval by owners and qualified electors; and

       (3)     for a formation election, the ballot, which shall pose the question to be
voted upon as "district, yes" and "district, no"; for a bond election, "bonds, yes" and
"bonds, no"; for a property tax election, if no tax is in place, "property tax, yes" and
"property tax, no"; and for an election to change an existing maximum or eliminate an
existing tax, "tax change, yes" and "tax change, no", specifying the type of tax to which
the proposed change pertains.

    D. At least a three-fourths' majority of the votes cast by qualified electors at the
election shall be required for formation, issuing the bonds, imposing the tax or special
levy or changing the tax or special levy. Failure of a required majority to vote in favor of
the matter submitted shall not prejudice the submission of the same or similar matters at
a later election.

    E. If a person listed on the assessment roll is no longer the owner of land in the
district and the name of the successor owner becomes known to the governing body or
the district board, as applicable, and is verified by recorded deed or other similar
evidence of transfer of ownership, the successor owner is deemed to be the owner for
the purposes of the Public Improvement District Act.

    F. Notwithstanding any other provision of the Public Improvement District Act, if a
petition for formation is signed by owners of all of the land in the district described in the
petition and is approved by the municipality or county, the municipality or county may
waive any or all requirements of posting, publication, mailing, notice, hearing and owner
determination. On receipt of such a petition, and after approval by an election of
qualified electors, if any, the municipality or county shall declare the district formed
without being required to comply with the provisions of the Public Improvement District
Act for posting, publication, mailing, notice, hearing or owner determination.

    G. If no person is registered to vote within the district or proposed district areas
within seventy days immediately preceding any scheduled election date, the election
required to be held pursuant to the Public Improvement District Act shall be canceled.
Under such circumstances, when the question is on the formation of the district, the
results of the formation determination of the owners shall prevail, unless the formation
determination was waived by the governing body pursuant to Subsection F of this
section. To the extent allowable by the constitution of New Mexico, when the question
is on any other allowable action otherwise requiring a vote of the qualified electors, the
owners or the owners of the proposed district areas shall make a determination, the
result of which shall prevail.

History: Laws 2001, ch. 305, § 7; 2019, ch. 212, § 194.

                                      ANNOTATIONS
The 2019 amendment, effective April 3, 2019, provided that any election pursuant to
the Public Improvement District Act shall be conducted pursuant to the provisions of the
Election Code, and revised certain notice of election provisions; in Subsection A, in the
introductory paragraph, after "nonpartisan election called,", deleted "by posting notices
in three public places within the boundaries of the district not less than twenty days
before the election. Notice shall also be published in a newspaper of general circulation
in the municipality or county, or, if there is no newspaper so circulated in the
municipality, in a newspaper of general circulation in the county in which the
municipality is located once a week for two consecutive weeks before the election" and
added "conducted and canvassed pursuant to the provisions of the Election Code. In
addition to those matters required for notice as provided in the Local Election Act",
deleted Paragraphs A(1) and A(2) and redesignated former Paragraphs A(3) through
A(8) as Paragraphs A(1) through A(6), respectively, in Paragraph A(3), after "pursuant
to Section", deleted "19 of the Public Improvement District Act" and added "5-11-19
NMSA 1978"; in Subsection B, after "date of election", deleted "and the polling places
for the election and may consolidate county precincts. The district board or governing
body may establish provisions for voting by mail." and added "by passing a resolution to
place the ballot question on a regular local election or general election ballot or by
adopting a proclamation calling for a special election"; deleted Subsections C and D and
redesignated former Subsection E as Subsection C; in Subsection C, in the introductory
clause, after "comply with the", deleted "general election laws of this state" and added
"Local Election Act"; deleted former Subsections F and G, added new subsection
designation "D." and redesignated former Subsections H through J as Subsections E
through G, respectively; in Subsection D after "special levy.", deleted "The canvass may
be continued for an additional period not to exceed thirty days at the election of the
governing body or district board for the purposes of completing the canvass."; in
Subsection E, after "becomes known", added "to the governing body or the district
board, as applicable"; in Subsection G, after "district" added "or proposed district areas",
after "within", deleted "fifty" and added "seventy", and after "shall be", deleted "held by
vote of the owners. Each owner shall have the number of votes or portion of votes
equal to the number of acres or portion of acres rounded upward to the nearest one-fifth
of an acre owned in the district by that owner." and added the remainder of the
subsection; and deleted former Subsection K.

Application of the Election Code to public improvement district formation
elections. — The Election Code’s thirty-day limitation period for filing a complaint to
contest an election applies to a public improvement district formation election under the
Public Improvement District Act. Glaser v. LeBus, 2012-NMSC-012, 276 P.3d 959.

Where the petitioners filed a complaint to contest an election to form a public
improvement district under the Public Improvement District Act thirteen months after the
election, the action was barred by the thirty-day limitation for filing a complaint to contest
an election under the Election Code. Glaser v. LeBus, 2012-NMSC-012, 276 P.3d 959.

Election Code applies to public improvement district formation elections. — The
formation election provisions of the Public Improvement District Act incorporate the
election contest procedures of the Election Code. Glaser v. LeBus, 2012-NMCA-028,
274 P.3d 114.

Elements of election contest. — An election contest is a challenge to the result of an
election, as well as a challenge to the inherent validity of an election when the challenge
would necessarily require overturning the results or effects of an election. An election
contest can derive from a violation of a provision of the Election Code, from a violation
of another statute governing the particular election at issue, or from the New Mexico
Constitution. Glaser v. LeBus, 2012-NMCA-028, 274 P.3d 114.

Plaintiff’s complaint presented an election contest under the Public Improvement
District Act. — Where plaintiff alleged that the petition and ballot to form a public
improvement district were invalid because they did not meet statutory requirements; that
the information provided to the municipality and the voters prior to the formation election
was false, fraudulent, or misleading; and that the ballot did not present a question that
specifically addressed the authority to tax, the challenges to the underlying validity of
the election based on a failure to comply with statutory requirements was an election
contest governed by the Election Code’s election contest procedures. Glaser v. LeBus,
2012-NMCA-028, 274 P.3d 114.