The Bernalillo County Board of County Commissioners on Sept. 16 approved an administrative resolution acknowledging the New Mexico Department of Finance and Administration (DFA) property tax rate orders for tax year 2025, passing the measure 2-1 after first suspending the rules for immediate action.
The action matters because state law requires the county to issue its own written order imposing tax rates that conform to the DFA order within five days of receipt; the county must also deliver the certified rates to the assessor and the assessor must deliver the tax schedule to the treasurer on prescribed deadlines that affect when property tax bills are prepared and mailed.
Shirley Reagan, deputy county manager of finance, told commissioners that DFA sent the initial property-tax-rate settling order to Bernalillo County on Aug. 28, 2025 and sent a revised copy on Sept. 3, 2025 correcting a rule for the conservancy district. "The Board of County Commissioners is mandated to issue its own written order imposing tax rates in conformance with the amounts in the order from DFA within 5 days of receipt of the order," Reagan said.
Reagan summarized the numbers and deadlines presented in the DFA order and in the assessor and treasurer process. She said the county's debt mill levy has remained at $1.26 since 2014, and that the county wide mill rate decreased from 8.404 last year to 8.357 this year. The finance office also reported that residential taxable values rose (finance reported 4.33% for residential properties) and nonresidential values changed as presented to the commission. Reagan said once the county approves the resolution, a copy of the order and certificate of rates will be delivered immediately to the Bernalillo County assessor as required by NMSA 7-38-34, the assessor will prepare the property tax schedule for delivery to the treasurer by Oct. 1 as required by NMSA 7-38-36, and the treasurer will prepare and mail bills by Nov. 1 pursuant to NMSA 7-38-36 and will collect taxes per NMSA 7-38-42.
Commissioners voted first to suspend the usual two-meeting introduction/approval interval so the county could act within the statutory timeframe; the suspension passed on a 3-0 vote. The subsequent motion to approve the administrative resolution acknowledging the DFA orders passed 2-1. Commissioners did not amend the rates; the recorded action acknowledged and authorized use of the DFA-certified mill rates in the property tax billing process.
During discussion, county staff and a commissioner noted the timing pressure was driven in part by a newly added taxing entity that required coordination with the assessor's office to ensure its tax information was properly incorporated into the county's billing process. County staff described working closely with the assessor and the county attorney to place the new taxing entity's data correctly in the tax schedule.
The meeting record shows no other substantive items were addressed; following the vote the commission adjourned.