Bernalillo County Assessor: Veteran and Disabled Veteran Exemptions

Both exemptions are State law; the New Mexico entries on the $10,000 veteran exemption and the proportional disabled veteran exemption set out who qualifies and how the Department of Veterans' Services certifies it. In Bernalillo County the Assessor, 415 Silver Avenue SW, Albuquerque, (505) 222-3700, applies them. When to file. The Assessor mails notices of value by April 1, and an exemption must be claimed within the 30 days after the notice is mailed, if not earlier. Bring the original certificate of eligibility from the Department of Veterans' Services; for the disabled veteran exemption, also the Taxation and Revenue Department's certification of ownership and residence (the 2026 form, revised February 20, 2026, which the Assessor posts), when first claimed and after any change of ownership. Once allowed, the exemptions carry forward. If VA has not yet decided a pending claim by the thirty-day mark, the 2026 act lets the veteran protest with VA's notice of receipt; the Assessor's pages do not yet mention that route. How the Assessor computes it. The Assessor's October 31, 2025 release worked a 70 percent example on a $300,000 home: taxable value of one third, $100,000; less the $2,000 head of family exemption, $98,000; less the $10,000 veteran exemption, $88,000; less 70 percent of that, $61,600; taxed on $26,400. Section 7-37-5.1, subsection B applies the percentage to "the taxable value of the property after the amount that may be exempted pursuant to Section 7-37-5 NMSA 1978 is deducted", which names only the veteran exemption. Read that way, 70 percent of $90,000 is $63,000, and after the head of family exemption the veteran is taxed on $25,000, not $26,400. A veteran who sees the head of family exemption taken before the percentage on the notice of value can raise it with the Assessor within the protest period. At 100 percent the home is wholly exempt either way. Where the pages are behind. The Assessor's frequently asked questions still send veterans to the "New Mexico Veterans' Service Commission" and its "green-colored" certificate; the agency is the Department of Veterans' Services. The current tax savings page and the 2025 release describe the proportional exemption correctly.