Submitted by Kenneth and Kathleen DeHoff
Bad Coyote Farm, Corrales
In September 2024, the 13th District Court ruled that the Sandoval County Assessor’s mass appraisal method for Corrales is unlawful, confirming what we’ve experienced firsthand since moving here in 2021. As longtime Sandoval County residents, my wife and I trusted the assessor to fairly value our property. That trust was shattered after we moved to Corrales and were subjected to unjustifiable double-digit valuation increases every year. While we’ve successfully fought these increases, our ongoing fourth protest reveals a deeper systemic issue.
The New Mexico Constitution, Article 8, Section 1, mandates that property valuations be based on actual values and taxes applied uniformly. Yet in our 2023 protest, we proved before both the Sandoval County Valuation Protests Board and the 13th District Court that the assessor’s mass appraisal method ignores actual property values. Instead, the assessor assigns identical land values per acre, varying only by location relative to Loma Larga and lot size.
This practice has created regressive, discriminatory taxation where land valued at $150,000 per acre is taxed identically to land worth over $300,000 per acre. Owners of lower-valued lots pay twice the tax rate of those with higher-valued land. This is both unconstitutional and economically damaging, as Corrales property values suffer from years of unequal and unlawful valuations.
Despite the district court’s admonishment of the assessor, the damage persists. We escalated this to the Governor, the assessor’s direct supervisor, but Tax and Revenue Secretary Stephanie Shardin Clarke dismissed our concerns, claiming the assessor’s methods are sound — contrary to the legal rulings.
We call on Governor Lujan Grisham and her Tax and Revenue Secretary to acknowledge the facts, take responsibility, and correct the years of harm caused by these unconstitutional practices. Sandoval County property owners deserve a fair, lawful, and uniform taxation system.
Very well put, hopefully the office of the county assessor take this seriously and fix the issues. We spend all of our lives working hard hoping we can retire with dignity but many times just paying property taxes is a huge burden for retirees. I still want to believe we have a fair system and our government will do the right thing.
End property tax. No one should have their homes taken, EVER because of a tax on their four walls.
Property taxes in blue states are outrageous ! And it needs to stop. Congrats to the DeHoffs for going the extra mile to stop this mess.