New Mexico / State / 57th Legislature, 2nd Session, 2026
Laws 2026, ch. 9 (HB 285) Required continuous occupancy for the disabled veteran exemption, deleted the any-time claim rule and added a protest route for pending VA claims
Expands and restricts Requires continuous occupancy and moves the claim deadline to thirty days after the notice of value, but adds a protest route for a veteran whose VA claim is pending.
Amended NMSA 1978, §§ 7-37-5.1, 7-38-17, 7-38-21 and 7-38-24 with an emergency clause. The disabled veteran must occupy the property "continuously" as a principal residence under department regulations; two disabled veteran owners use the higher percentage. It deleted former § 7-38-17(H), which since 2023 had let a disabled veteran file proof of eligibility at any time in the tax year, so the claim is now due thirty days after the notice of value, and added § 7-38-17(E)(2), which lets a veteran with a pending VA claim protest and attach VA's notice of receipt. The new paragraph cites that notice as "35 U.S.C. 5103"; it is 38 U.S.C. 5103. Signed February 25, 2026. Flagged because DVS Form 1 (revised March 2025) and 3.6.6.13 NMAC (July 2024) both predate it, and the rule predates the proportional exemption itself.
Progress
Path to law: Bill in a two-chamber legislature
- Introduced Done,
- In committee Done, House Labor, Veterans' and Military Affairs, then Taxation and Revenue
- Passed one chamber Done, House, 67-0
- Passed both chambers Done, Senate, 40-0
- Signed by the governor Done, Laws 2026, chapter 9, with an emergency clause
- In effect Done,
Sponsors
- Art De La Cruz
- Alan T. Martinez
- Debra M. Sariñana
- Harold Pope
- Luis M. Terrazas
What it touches
- NMSA 1978, § 7-37-5.1
- NMSA 1978, § 7-38-17
- NMSA 1978, § 7-38-21
- NMSA 1978, § 7-38-24
Catalog entry
Official record
Read Laws 2026, ch. 9 (HB 285) on the jurisdiction's own record