Tax Lightening in NM

It's been slow going, but perhaps real progress is being made in the fight against unfair property tax assessments. As we've described in the past, current property tax law dictates that when a house sells, the value assessment can be caught up to "current value", meaning many folks in the last couple of years have purchased homes only to see their property taxes increase anywhere from 50% to 200% (yes - we've seen real life examples of 200% increases).

There is an attorney in town who has won a court case in which the courts found this tax treatment is unconstitutional. Unfortunately, as I understand it, the ruling pertains specifically to her case and therefore does not directly affect the state law. BUT, another case has just been decided in favor of the tax payer; and so it appears there may be some momentum being gained. Read the following excerpt below which we took from an email we received:

GREAT NEWS! A second district court judge, Judge Nan Nash, just ruled that our property tax law is unconstitutional - see attached from Stephanie Dzur for details ...

Hi Mark:
I'm attaching a copy of the judicial decision in Ying Wang's case. I am really excited for Ying Wang in winning his case on appeal in District Court! He is to be congratulated in his victory considering he represented himself in his protest and on appeal. Not an easy feat for someone without a legal background.
The opinion by Judge Nan Nash follows the same reasoning as the earlier decision in my case, Dzur v. Montoya. The New Mexico Constitution requires the legislature to limit the annual increases in the valuation of residential property. The Constitution specifically allows the legislature to treat people differently in applying the limitation as long as the different treatment is based upon owner-occupancy, age or income.
In Ying's case the Court held that the New Mexico Constitution is violated by assessing a class of taxpayers differently (denying them the valuation limitation) because of when they bought their property. The Constitution requires taxpayers to be treated equally with only three permissible exceptions: owner-occupancy, age or income.
Clinton Marrs and I are representing taxpayers who have been hit by the so-called Tax Lightning statute in 2009 and earlier years. The property tax bills go out November 1st, and we have just a very short time after that to file complaints on behalf of taxpayers. I am available to answer questions! So please do not hesitate to call.

Stephanie Dzur, Attorney
3916 Juan Tabo Pl. NE, Suite 25
Albuquerque, NM 87111
505-730-5295
sdzur1@gmail.com