1
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.
Ownership:
1.
Real Property
Deed Date:
OR
Real Estate Contract
Date:
2.
MVD Title/Registration
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:
Contact Person:
Title:
Tel: Bus
( )
Fax:
( )
E-mail:
Res
( )
Cell Phone:
( )
Name of Property Owner As of 01/01/2020
Do ALL religious activities take place on RE parcels listed on this application:
YES
NO
If “No” Please explain on separate attachment
Is RE property zoned for intended use?
YES
If “Yes” Please list RE property parcel Class(s):
NO
If “No” Please submit your plan of action for zoning acceptance.
2
TYPE OF PROPERTY TAX EXEMPTION YOU ARE APPLYING FOR:
REAL PROPERTY: (Idle, vacant, unimproved property parcel(s) are not eligible for tax exemption)
Uniform Property Code number(s): (UPC) Real Property Example: 1-012-012-123456-12345
(1)
(2)
(3)
(4)
(5)
(6)
(If additional parcels apply, please list on Page (4))
MANUFACTURED HOME: (Include copy of title/registration LIST ADDITIONAL INFORMATION ON PAGE (4)
Uniform Property Code numbers: (UPC) Manufactured Home Example: (last six digits) 423456
(1)
(2)
(3)
(4)
Actual STREET Address or LOCATION of Real Property or Manufactured Home:
(Use Page (4) or Additional Sheet if Necessary)
OTHER RELIGIOUS ORGANIZATION INFORMATION:
01.
Applicant religious organization is the:
OWNER of the Real Property/Improvements
Manufactured Home
02.
Who currently owns land parcel(s)?
(Copy of current owner document should be included)
03.
Who currently owns the Improvement(s)?
(Copy of current owner document should be included if applicable)
04.
Who currently owns the Manufactured Home?
(MVD Title/registration and other required information on Page 4 should be included)
05.
Were any improvements under construction as of January 1
st
of 2020 for which a tax-exempt status is claimed?
YES
NO
Not Applicable
06.
If question 05 is answered YES, furnish date construction commenced:
(Attach copy of Building Permit)
and projected date of completion
(Attach copy of Certificate of Occupancy if applicable).
07.
Describe intended use of newly constructed improvements:
08.
Does the organization engage in long term activities other than those for which exemption is sought and are the activities:
Political
Social
Fraternal
Not Applicable
(Please explain in detail on separate sheet if political, social or fraternal)
09.
List square feet, percentage, ACTIVITY and hours used EACH DAY OF A SEVEN DAY WEEK for each area of the
improvements & land that are used for religious and/or educational purposes as well as footage and percentage NOT used:
3
10.
How is the applicant organization supported financially?
11.
Will the applicant organization rent, lease or sub-lease on a long-term basis a portion of this property to generate income?
YES
NO
(If “Yes”, what %:
%
Size:
(provide copy of rent or lease agreement)
12.
List organization income from all sources per month.
$
13.
How many active members are currently enrolled?
14.
What is the projected attendance?
Next Week:
Next Month:
Six Months:
One Year:
Five Years:
15.
Please list all uses of this particular property during the past twelve (12) months which were considered to enhance the
religious mission or purpose of this organization. List actual uses, not potential uses. Also, explain all reasons why this
property use is religious as these terms are utilized in the New Mexico Constitution, Article VIII, Section 3.
(Attach separate sheet if necessary)
16.
Is organization affiliated with a local, state, regional or nationally recognized entity of same faith?
YES
NO
List Affiliation(s):
17.
Is the pastor, priest, minister, rabbi or chaplain of this religious organization an ordained clergy member?
YES
NO
List any credentials:
PROPERTY OWNER OATH OR AFFIRMATION
I hereby certify that the subject property(s) are owned by a religious, charitable and/or educational organization and is being
used for religious, charitable and/or educational purposes.
Signature of property owner or *AUTHORIZED AGENT
Date
Please print name of person signing above
Title
*Letter of Authorization to Agent from Owner is Required
4
MANUFACTURED HOME (Continued Additional Information)
Registered Owner:
Year:
Mfg:
Model:
Size:
X
VIN:
NM License Plate No.:
No. Axles:
Title No:
Mfg Home Color(s):
A-Frame No.:
Other Unit/Mfg No’s:
Double Wide:
Single Wide:
Mfg Home Attached to Permanent Foundation?
YES
NO
Axle/Wheels Removed?
YES
NO
Not Applicable
A-Frame Removed?
YES
NO
Not Applicable
Is Mfg Home on property contiguous to an exempt property used for religious purposes?
YES
NO
ACTUAL location of Mfg Home (Street Address):
(If more than one unit list same information for each below or on additional sheet)
(Additional space for APPLICANT. Please make a reference for each entry)