County assessor asks for $4 million to rebuild reappraisal fund; commissioners seek clearer accounting

Doña Ana County Assessor Gina Eugenia Montoya Ortega told commissioners May 13 that the assessor’s office needs a two‑year reappraisal project and formally requested that $4 million be reallocated into the assessor’s 1% reappraisal fund from the county general fund to support the work.

Why it matters: New Mexico statute requires county assessors to maintain current property valuations; reappraisals affect tax equity and the annual distribution of property-tax revenue among the county and taxing entities. The assessor said historical commingling of the 1% reappraisal fund with general funds left the office unable to complete statutorily required reappraisals since 2008.

What the assessor said: Gina Eugenia Montoya Ortega presented the office’s annual property valuation and maintenance plan citing NMSA requirements and sales‑ratio metrics. Adrian Acosta, the assessor’s data analyst coordinator, told the board the office added roughly $500 million in taxable value in 2025 and that the county’s median sales ratio is 99.9% (within acceptable standards). Ortega said the assessor’s office currently has 50 positions, with 34 field positions and 16 vacancies, and that the office maintains approximately 96,941 parcels.

Ortega asked the board for focused funding to complete the reappraisal work. In her presentation she said, “Starting this year, we plan to work with finance to strictly allocate all operating expenses to the assessor’s general fund, ensuring that the 1% fund is preserved for its original purpose... Therefore... we are formally requesting an allocation of $4,000,000 back to our 1% fund from the county general fund to aid with the reappraisal project.”

Commissioners requested more detail. Commissioner Reynolds repeatedly asked the assessor and county staff to clarify how much money currently exists in the restricted 1% reserves, how past 1% receipts were spent, and where funds were moved in recent years. Reynolds said, “The numbers just aren't adding up in my opinion,” and asked staff to provide a reconciled accounting and a plan that shows how 1% funds would be used, including hours and tasks for any staff paid from the fund.

Staff and legal process: Assistant County Manager Jonathan Macias and county legal staff told the board the request needs a formal resolution and routing through finance and legal. County staff confirmed there is a restricted reserve tied to the 1% fund; funds in restricted reserves require board authorization to spend and must be tied to an approved appraisal plan. Legal counsel advised the assessor to coordinate with finance and the county attorney’s office to prepare a resolution for a future meeting.

Reappraisal tools and vendors mentioned: The assessor described recently adopted technology and proposed vendors for a reappraisal, including higher‑resolution aerial imagery under a renewed EagleView agreement (1‑inch resolution imagery), a proposed vendor plan from Tyler Technologies for a mass reappraisal system, and a proposal to use Tax Management Associates to audit large commercial personal‑property accounts.

Clarifying details provided by the assessor’s office: the office reports 96,941 real‑property parcels, 17,852 mobile homes, roughly 13,086 personal property accounts and 612 livestock accounts; year‑over‑year taxable valuation growth for recent years ranged from about 5.7% to 7.1% depending on the period presented. The assessor’s office said HB 47 (veteran exemption expansion) is projected to reduce taxable value and tax revenue for the county and local districts and that the office is in its rendition/protest period.

Next steps: The assessor will work with the county manager’s office, finance and the county attorney to prepare a resolution specifying the reappraisal plan and the intended use of 1% funds, including staffing, vendor contracts and schedule. Commissioners asked for clearer documentation of fund balances, a legal route to restore 1% reserves to dedicated reappraisal use, and detailed costing for the proposed Tyler/EagleView work before approving transfers.