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
RELIGIOUS ORGANIZATION
TAX YEAR 2020
Application for Exemption of Property Tax for Non-Governmental Entities
Application Date:
/
/
(Any award of an exemption will be for the current year only and will not relieve the organization from the
payment of previous years' taxes, interest and penalties.)
___________________________________________________________________________________________________________________________
Pursuant to Section 7-38-17 NMSA 1978, exemption of non-governmental entities must be applied for, approved and claimed to be allowed.
Once approved, reapplication is not necessary in subsequent tax years so long as the use of the property, ownership, boundary lines and mission
of the organization remain without change. Complete and submit this application to the Bernalillo County Assessors Office. The official
application submittal period is January 1, 2020 up to thirty (30) days following annual Notice of Value mailings. Property will be presumed NOT
EXEMPT and taxed accordingly OUTSIDE dates indicated. All new religious, charitable or educational organizations must follow this process
for the exemption to be considered for Tax Year 2020
IMPORTANT INFORMATION ON EXEMPTIONS:
1. It is the
USE of the property BY QUALIFYING INCORPORATED NON-PROFIT/RELIGIOUS ORGANIZATIONAL OWNERS, not the
declared objects and purposes of its owners which determines the right to exemption. The religious purpose of the property must be its
PRIMARY use.
2. The IRS 501C(__) designation for federal income tax exemption has no applicability to applicant organization’s claim for property tax
exemption in New Mexico. This applies primarily to sales tax & the deductibility of donations on income tax reports etc.
3. Please complete this application in its entirety. If necessary, use additional sheets to support your claim for exemption.
Supporting Documentation:
Please submit the following documents to assist us in processing your application.
List Specifications on Page 4 of this application
Articles of Incorporation
Public Regulation Commission (Formerly State Corporation Commission) Certificate
Constitution and Bylaws
Improvements: Surveyors plat map reflecting improvements
ORGANIZATION APPLYING FOR TAX-EXEMPT STATUS:
ORGANIZATION NAME & Street Address:
Name of Property Owner As of 01/01/2020
Do ALL religious activities take place on RE parcels listed on this application:
If “No” Please explain on separate attachment
Is RE property zoned for intended use?
If “Yes” Please list RE property parcel Class(s):
If “No” Please submit your plan of action for zoning acceptance.