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 of Change of Agricultural Use
Parcel Number or Legal Description of Property:
Situs or Address of Property:
This form serves to notify the Bernalillo County Assessor’s office of some change in use of land that has been
declared as under agricultural use and receives the ‘Special method of valuation; land used primarily for
agricultural purposes’ as outlined in Statute 7-36-20 NMSA.
Total Acreage of Property:
Area still under actual Agricultural Use:
Current Agricultural Use of Land:
Is Land under Lease or Agreement and used by another party for Agricultural Use?
Who is Currently Harvesting Agricultural Products?
Who is utilizing the Agricultural Products Produced on the Property?
7-36-20 (G) NMSA
G
.
The owner of land valued under this section shall report to the county assessor whenever the use of the land
changes so that it is no longer being used primarily for agricultural purposes. This report shall be made on a
form
p
rescribed by department rules and shall be made by the last day of February of the tax year immediately
following the year in which the change in the use of the land occurs.
H.
Any person who is required to make a report under the provisions of Subsection G of this section and who fails
to do so is personally liable for a civil penalty in an amount equal to the greater of twenty-five dollars ($25.00) o
r
twe
nty-five percent of the difference between the property taxes ultimately determined to be due and the
property taxes originally paid for the tax years for which the person failed to make the required report.