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Commission declines to adopt low‑income property tax rebate amid federal funding uncertainty
Summary
After reviewing state statistics and federal funding risks, the Board voted not to approve Ordinance 128, which would have created a low‑income tax rebate for the 2025–2026 tax years; commissioners said they will reconsider the matter in January 2027.
The Board of County Commissioners voted not to approve Ordinance 128, a proposed low‑income property tax rebate that staff said would have applied to the 2025 and 2026 tax years and then expired unless reenacted.
Mr. Sawyer presented the ordinance process and supporting statistics, citing New Mexico Taxation and Revenue Department figures: approximately 11,702 tax returns in San Juan County show modified gross income under $24,000 and could be potentially eligible; the presentation cited a county homeownership rate of about 72 percent. Payment levels in the proposed rebate would have been tiered by modified gross income, with a stated maximum of $350 per joint tax return and $175 for returns filed separately. Mr. Sawyer told commissioners that if 72 percent of the 11,702 eligible returns applied and received the maximum rebate, the county’s reimbursement obligation to the state could reach about $2,948,904, though he said the actual figure would likely be lower because not every eligible taxpayer would apply or receive the maximum rebate.
County Manager Mr. Stark urged caution. He told the board that an anticipated federal funding change could materially reduce payments in lieu of taxes (PILT) the county receives for federal lands — he cited a possible loss in the range of $2.8 million annually — and said that uncertainty influenced his recommendation against moving forward now.
Commissioners moved and seconded a motion "not to approve Ordinance 128" and conducted a roll‑call vote. The motion to not approve carried; commissioners noted the statutory requirement under New Mexico statute section 7‑2‑14.3 to revisit the rebate every two years, and staff said the item will be on the board’s agenda in January 2027 for reconsideration.
No ordinance was adopted at the meeting.
