San Juan 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. The San Juan County Assessor applies them and states them accurately. The veteran exemption. "This exemption allows for ten thousand dollars ($10,000) to be deducted from the taxable value of real or personal property", for a veteran or the veteran's unmarried surviving spouse who is a New Mexico resident. "A portion of this exemption may be used to reduce motor vehicle registration fees if the exemption is taken prior to the claiming of the exemption on real or personal property." The disabled veteran exemption. The property "is exempt from property taxation in an amount equal to the percentage of the veteran's disability as determined by federal law multiplied by the taxable value of the property after the amount that may be exempted pursuant to Section 7-37-5 NMSA 1978 is deducted", if the veteran or surviving spouse occupies it continuously as the principal residence. Property in a grantor trust qualifies. A disabled veteran is one honourably discharged (anything but dishonourable or bad conduct) with "a permanent service-connected disability" under federal law. Under the 2026 amendment the veteran presents the Taxation and Revenue form certifying ownership and continuous occupancy with the certificate of eligibility when first claiming and on any change of ownership. The certificate. Both exemptions need a certificate from the Department of Veterans' Services, 1800 E. 30th Street, Farmington, NM 87401 (505-327-2861, 505-916-4835 or 866-827-6383). The Assessor and the Department hold in-office Veterans' Property Tax Service Days to help with the paperwork (one was April 2, 2025, 9 a.m. to 3 p.m.; bring the DD-214), and the claim follows the State deadline, 30 days after the notice of value.