Tanya R. Giddings
Assessor
501 Tijeras Ave NW
Albuquerque, NM 87102-3174
Phone: (505) 222-3700
Fax: (505) 222-3770
Bobby Espinosa
Deputy Assessor
Chief Information Officer
Michelle L. Aguilar
Deputy Assessor
Chief Administration Officer
E-mail: assessor@bernco.gov
BERNALILLO COUNTY ASSESSOR
Declaration Form for Reporting of Property and Improvements for
Valuation Not Currently Taxed
Per Statute, all property that is not currently assessed and in subject to property taxation is to be
reported by the owner to the County Assessor by the last day of February in that tax year.
Parcel Number or Legal Description of Property:
Owners Name:
Situs or Address of Property:
Street
City
State
Zip
Improvements (Permanent Structures) on Parcel:
Cost of the Improvement:
Date and Reason for Which Property was Not Previously Subject to Valuation:
Date and Reason for Which Property Is Now Subject to Valuation:
7-38-8. Reporting of property for valuation; penalties for failure to report. (2007) Statute text :
(2) property not valued in the 1974 tax year by the county assessor but that becomes subject to valuation by the county
assessor in any subsequent tax year shall be reported to the county assessor not later than the last day of February of the tax
year in which it becomes subject to valuation, but such property need not be reported for any year subsequent to the year in
which initially reported unless required to be reported under Paragraph (3) of this subsection;
A. (3) property once valued by a county assessor in a tax year, but which is not valued for a year subsequent to the
year of initial valuation because it is not subject to valuation for that subsequent year by the county assessor,
shall be reported to the county assessor not later than the last day of February in a tax year in which it again
becomes subject to valuation by the county assessor; and
B. (4) reports required under Paragraphs (2) and (3) of this subsection shall be in a form and contain the
information required by rules of the department.
C. C. Not later than the last day of February of each tax year, every owner of real property who made, or caused
to be made, in the preceding calendar year improvements costing more than ten thousand dollars ($10,000) to
that real property shall report to the county assessor the property improved, the improvements made, the cost of
the improvements and such other information as the department may require.
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