Tanya R. Giddings
Assessor
Bobby Espinosa
Deputy Assessor
Chief Information Officer
Michelle L. Aguilar
Deputy Assessor
Chief Administration Officer
501 Tijeras Ave NW
Albuquerque, NM 87102-3174
Phone: (505) 222-3700
Fax: (505) 222-3770
E-mail: assessor@bernco.gov
BERNALILLO COUNTY ASSESSOR
January 1, 2020
Attention: Agricultural Landowners
Dear Property Owner,
Thank you for your interest in applying for the “Special Method of Valuation” on your agricultural property. In
order to apply, we ask that you fill out the required form and return it to the Assessor’s Office no later than thirty
days after the date of mailing by the assessor of the Notice of Valuation to be eligible for the current tax year.
Please note that to be eligible for the special method of valuation for land used primarily for agricultural purposes;
the owner of the land bears the burden of demonstrating that the use of the land is primarily agricultural. This
burden cannot be met without submitting objective evidence that:
1) the plants
, crops, trees, forest products, orchard crops, livestock, captive deer or elk, poultry or fish which
were produced or which were attempted to be produced through use of the land were:
a) produced for
sale or subsistence in whole or in part; or
b) used by others for sale or resale; or
c) used, as feed, seed or breeding stock, to produce other such products which other products were to be
held for sale or subsistence
2) the use of the land met the requirements for payment or other compensation pursuant to a soil conservation
program under an agreement with an agency of the federal government;
There must also be evidence of bona fide primary agricultural use of land for the tax year preceding the year of
application.
Information that supports the determination of agricultural use can be:
1. Livestock Declaration. (note that all Livestock are to be reported to the County Assessor)
2. Current leases or use agreements
3. Any documentation to support sales or donation of agricultural products.
4. Schedule F form (Farming profit/loss ) from Income tax reports .
Application shall be made under oath, and shall be in a form and contain the information required by the
department (division) regulations. Most applications are processed in the growing season of the year and the
office will be contacting you in regards to the determination of the application.
Your cooperation is greatly appreciated and will allow us to process you application in an efficient and timely
manner.
If you have any questions regarding the application process, you are encouraged to contact the Assessors
Agricultural Department at 222-3818.
Business hours are 8:00AM to 5:00PM, Monday through Friday.
Please make a copy of this application for your files