The Complaint for Refund of Property Taxes Paid is a court form, captioned for the Second Judicial District Court, County of Bernalillo, State of New Mexico, and published on the Bernalillo County Assessor's website. It is one of the Bernalillo County property tax forms, and a property owner uses it to ask the court for a refund or credit of property taxes already paid, or for a reduction of the assessed value. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the Assessor at bernco.gov.
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What is Complaint for Refund of Property Taxes Paid – Bernalillo County, NM?
The Complaint for Refund of Property Taxes Paid is a pleading in the Second Judicial District Court, County of Bernalillo, State of New Mexico, in which a property owner asks the court to order a refund or credit of property taxes paid for a tax year, against the Bernalillo County Assessor.
The form states that it is brought under Sections 7-38-39 and 7-3840 NMSA 1978 of the New Mexico Property Tax Code. The defendant is printed on it: the Bernalillo County Assessor, named as DAMIAN R. LARA.
The complaint is built as numbered paragraphs. They identify the property and its owner, the net taxable value the Assessor set for the tax year, the basis of the claim, the amount of refund or credit claimed, the taxes the plaintiff admits are legally due, the taxes actually paid, and any reduction of assessed value being requested. A closing WHEREFORE section lists the orders requested: a reduction of assessed value (if applicable), a refund or credit plus interest as allowed by law, any other remedy, and further relief the court considers just and proper.
It is a court document, not a protest or valuation form of the Assessor's office. The printed revision is Rev. 12/07/23, and the form is three pages long.
Who needs to file Complaint for Refund of Property Taxes Paid – Bernalillo County, NM?
Owners of property in Bernalillo County, New Mexico, who have paid property taxes for a tax year and believe they are entitled to a refund or credit use this form as plaintiffs. The form asks for the owner's name and address, so it is completed by or for the owner or owners of the property described in paragraph 2.
- One plaintiff or several. The signature block ends with the note "[Repeat if Additional Plaintiffs]", so each additional plaintiff adds a block with signature, printed name, address and telephone number.
- Plaintiffs who also want a lower assessed value. Paragraph 9 and item (1) of the WHEREFORE section apply only "if applicable", for plaintiffs who ask the court to reduce the assessed value as well as to refund taxes.
The form prints a signature line for the plaintiff only. It does not say whether someone else may sign for a plaintiff, so ask the court or an attorney about representation. The Assessor is the defendant, not a filer.
When to file Complaint for Refund of Property Taxes Paid – Bernalillo County, NM
You complete this complaint after you have paid the property taxes for the tax year you are disputing and have decided to ask the court for a refund or credit. Paragraph 4 and paragraph 8 both refer to that tax year, and paragraph 8 asks how much you have paid and, if applicable, the date before which any additional payment is not due.
The form prints no filing deadline of its own. It cites Sections 7-38-39 and 7-3840 NMSA 1978 of the New Mexico Property Tax Code as the basis of the complaint, so check those provisions, or ask the court clerk or an attorney, for the time limit that applies to your tax year before you file.
Documents you need
- Copy of the Notice of Value for the tax year in dispute, if you check ARE attached in paragraph 4 of the complaint.
- Copy of the Tax Bill for the tax year in dispute, if you check ARE attached in paragraph 4 of the complaint.
How to fill out Complaint for Refund of Property Taxes Paid – Bernalillo County, NM
Enter the case caption
At the top, enter the case number after NO. and the plaintiff name(s) on the Plaintiff(s) line. The court, county and defendant (the Bernalillo County Assessor) are already printed.
Describe the property
In paragraph 2, enter the location of the property that is the subject of the complaint. Bernalillo County, New Mexico is printed after the blank.
Identify the property owner(s)
In paragraph 3, enter the printed name, address, and city, state and ZIP code of each property owner.
Enter the assessed value and tax year
In paragraph 4, enter the net taxable value the Assessor set for the property and the tax year (20__). Check ARE or ARE NOT to show whether copies of the Notice of Value and the Tax Bill are attached.
State the basis of your claim
In paragraph 5, write the basis of the claim for refund of property tax paid.
Enter the refund and tax amounts
In paragraph 6, enter the refund or credit you believe you are owed. In paragraph 7, enter the total taxes you admit are legally due. In paragraph 8, enter the total taxes paid and, if applicable, any additional payment and the date it is not due until.
Request a reduction if applicable
In paragraph 9, if you want a reduced assessed value, enter the current value and the value you claim you are entitled to. Skip this paragraph if it does not apply.
Demand the refund or other remedy
In paragraph 10, enter the refund or credit amount you demand, or describe another remedy on the line provided.
Complete the WHEREFORE requests
Repeat the assessed value reduction in item (1) if applicable, enter the refund or credit amount in item (2), and state any other remedy in item (3). Item (4) is printed.
Complete the signature block
Under RESPECTFULLY SUBMITTED, sign as plaintiff and enter your printed name, address, city, state and ZIP code, and telephone number. Repeat the block for each additional plaintiff.
Review and download the PDF
Check the tax year, dollar amounts and names against your Tax Bill and Notice of Value. Download or print the completed PDF from FillingPDF and submit it as described under How to submit.
How to submit Complaint for Refund of Property Taxes Paid – Bernalillo County, NM
The form names no filing channel, address or portal. It is captioned for the Second Judicial District Court, County of Bernalillo, State of New Mexico, with a blank case number ("NO.") at the top, so it is filed as a court pleading and not with the Assessor's office. Ask the court about its filing methods and any fee, and about the case number.
The Bernalillo County Assessor, the named defendant, publishes its contact details on its website for questions about the form:
- Location: 415 Silver Ave SW, Albuquerque, NM 87102
- Phone: (505) 222-3700
- Fax: (505) 222-3771
- Email: [email protected]
- Hours: Monday through Friday, 8 a.m. to 5 p.m.
If you check ARE attached in paragraph 4, include copies of your Notice of Value and Tax Bill with the complaint. FillingPDF lets you fill out and download the PDF; submission follows the court channels that apply to the filing.
Common mistakes to avoid
- Leaving the paragraph 4 choice unmarked: the form requires you to check ARE or ARE NOT attached for the Notice of Value and the Tax Bill.
- Checking ARE attached in paragraph 4 and then not including copies of the Notice of Value and the Tax Bill.
- Leaving paragraph 5 blank: it is where the basis of the claim for refund of property tax paid must be stated.
- Filling in paragraph 9 and WHEREFORE item (1) when you are not asking for a reduction of assessed value; both are marked "if applicable".
- Omitting the tax year in paragraph 4 or entering a different year from the one on the tax bill you paid.
- Submitting the form unsigned, or without the printed name, address and telephone number under the plaintiff's signature.
- Adding a co-owner as plaintiff without repeating the signature block for each additional plaintiff.
- Leaving paragraph 10 and WHEREFORE item (3) empty when you ask for a remedy other than a refund or credit.
Frequently asked questions
What is the Complaint for Refund of Property Taxes Paid?
It is a court complaint, captioned in the Second Judicial District Court of Bernalillo County, New Mexico, asking for a refund or credit of property taxes paid for a tax year. The defendant printed on it is the Bernalillo County Assessor.
Who can file a complaint for refund of property taxes paid in Bernalillo County?
The property owner or owners who paid the taxes and believe they are owed a refund or credit file as plaintiffs. The form asks for the owner's name and address, and additional plaintiffs repeat the signature block with their own details.
Is there a deadline to file the complaint?
The form prints no deadline. It cites Sections 7-38-39 and 7-3840 NMSA 1978 of the New Mexico Property Tax Code, so check those provisions or ask the court clerk or an attorney which time limit applies to your tax year.
Where do I file the Complaint for Refund of Property Taxes Paid?
The form prints no address. It is captioned for the Second Judicial District Court, County of Bernalillo, so it is filed with the court as a pleading, not with the Assessor. Ask the court about filing methods, fees and the case number.
What do I attach to the complaint?
Paragraph 4 asks you to check whether copies of the Notice of Value and the Tax Bill ARE or ARE NOT attached. If you check ARE, include copies of both documents. The form lists no other attachments.
What can I ask the court for on this form?
You can ask for a refund or credit of property taxes paid, plus interest as allowed by law, a reduction of the assessed value if applicable, or another remedy you state. The form also asks for such further relief as the court considers just and proper.
Can I fill out the complaint online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the complaint with the court or the Assessor; you submit it through the court's channels.
What if more than one person owns the property?
Each owner who joins the complaint is a plaintiff. The form ends with the note "[Repeat if Additional Plaintiffs]", so every additional plaintiff adds a signature, printed name, address and telephone number block.
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