N.M. Stat. § 7-38-19 (2026)

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.