N.M. Stat. » Chapter 7 — Taxation
New Mexico Statutes

N.M. Stat. § 7-38-19 (2026)

Valuation records

✓ laws through the 2025 session (retrieved May 2026)
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A. The county assessor shall maintain a record of the values determined for property taxation purposes on all property within the county subject to valuation under the Property Tax Code, whether the values are determined by the county assessor or the department.

B. The department shall maintain, in addition to the county assessors' records, a record of the values determined for property taxation purposes on all property subject to department valuation under the Property Tax Code.

C. Valuation records shall contain the information required by the Property Tax Code and regulations of the department.

D. Except as provided otherwise in Subsection E of this section, valuation records are public records.

E. Valuation records that contain information regarding the income, expenses other than depreciation, profits or losses associated with a specific property or a property owner or that contain diagrams or other depictions of the interior arrangement of buildings, alarm systems or electrical or plumbing systems are not public records and may be released only in accordance with Paragraphs (2) through (7) of Subsection A of Section 7-38-4 NMSA 1978.

History: 1953 Comp., § 72-31-19, enacted by Laws 1973, ch. 258, § 59; 1982, ch. 28, § 12; 1991, ch. 166, § 8.

ANNOTATIONS

The 1991 amendment, effective June 14, 1991, substituted "department" for "division" throughout the section; deleted "but shall not include the income, expenses other than depreciation, profits or losses associated with a specific property or property owner" at the end of Subsection C; added the exception at the beginning of Subsection D; and added Subsection E. Public access. — District court's decision ordering a county assessor to provide the taxpayer with the requested uniform property record cards, with any confidential information redacted, was affirmed. Gordon v. Sandoval Cnty. Assessor, 2001-NMCA- 044, 130 N.M. 573, 28 P.3d 1114.

Notes of Decisions
Cited in 2 cases, 1998–2001 · leading case: Gordon v. Sandoval Cnty. Assessor, 2001-NMCA-044, 28 P.3d 1114.
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Gordon v. Sandoval Cnty. Assessor, 2001-NMCA-044, 28 P.3d 1114. · cites it 21× “The statute specifically at issue is NMSA 1978, § 7-38-19 (1991), which provides: D.”
Hannahs v. Anderson, 1998-NMCA-152, 966 P.2d 168. · cites it 2× “{13} The Property Tax Code, NMSA 1978, § 7-38-19(D) (1991) states that “[e]xcept as provided otherwise in Subsection E of this section, valuation records are public records.”
N.M. Stat. § 7-38-19(D): 2 cases
Gordon v. Sandoval Cnty. Assessor, 2001-NMCA-044, 28 P.3d 1114. “The statute specifically at issue is NMSA 1978, § 7-38-19 (1991), which provides: D.”
Hannahs v. Anderson, 1998-NMCA-152, 966 P.2d 168. “{13} The Property Tax Code, NMSA 1978, § 7-38-19(D) (1991) states that “[e]xcept as provided otherwise in Subsection E of this section, valuation records are public records.”
N.M. Stat. § 7-38-19(E): 1 case
Gordon v. Sandoval Cnty. Assessor, 2001-NMCA-044, 28 P.3d 1114. “The statute specifically at issue is NMSA 1978, § 7-38-19 (1991), which provides: D.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.