The Protest Checklist/Form is the document the Bernalillo County Assessor uses when a property owner appeals a Notice of Value for tax year 2026. It is one of the Bernalillo County property tax forms, and it pairs a Filing a Protest Form Checklist with the protest form itself, where you state the reason for the protest and the values in dispute. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Assessor publishes the original at bernco.gov and receives the protest through its own channels.
Last updated
What is Protest Checklist/Form – Bernalillo County, NM?
The Protest Checklist/Form is the Bernalillo County Assessor's form for appealing a Notice of Value. It combines a checklist of items to have ready with a one-page protest form that records the owner, the property, the reason for the protest and the disputed values.
The checklist is titled Filing a Protest Form Checklist. It lists the current year Notice of Value, the completed current year protest form, a list of comparable properties sold in your neighborhood area for 2025, any paperwork that supports your protest, a 2025 appraisal report of your property (if applicable), income information for commercial properties, and the owner's authorization when an agent files.
The protest form itself is printed for tax year 2026. It asks for the UPC number, the owner's name and address, the type of property, the situs address, phone numbers, and an authorized agent's details if different from the owner. It then asks you to tick the reason for the protest and to enter three values: A. Total Assessor's Value (as shown on the Notice of Value), B. Total Property Owner's Value (based on market year) and C. Protested Amount (the difference between A and B).
The form recites that the Assessor, on receiving the petition, must schedule a hearing before the Bernalillo County Valuation Board, and it quotes 7-36-15(B) NMSA 1995 on market value. A withdrawal block lets you cancel the protest at any time. An "For office use only" area at the bottom is reserved for the Assessor's staff.
Who needs to file Protest Checklist/Form – Bernalillo County, NM?
Property owners in Bernalillo County who disagree with the value on their Notice of Value use this form to protest it. The printed property types are Residential, Commercial, Manufactured Housing, Agricultural, Vacant Land and Personal Property, so the form is not limited to homes.
The reasons for protest printed on the form show who else may use it. They include:
- real property or manufactured home valuation in excess of market value;
- limitation on increase of valuation (3%) and limitation on increase of valuation (Value Freeze);
- change of tax district;
- denial of exemption(s);
- classification, agricultural special method, livestock, business personal property and subsidized housing.
An authorized agent may file for the owner. The form has fields for the agent's name and appraiser license or certification number, and it says a letter of authorization must be attached. The checklist repeats this: attach owner authorization if filed by an agent. The signature line is for the owner or the authorized agent. Commercial property owners should also have income information ready, as the checklist lists it for commercial properties.
When to file Protest Checklist/Form – Bernalillo County, NM
File the protest when you are appealing a Notice of Value; the form is printed for tax year 2026 and the checklist calls for your current year Notice of Value. The form prints no filing deadline, so ask the Assessor's office at (505) 222-3700 about timing for your Notice of Value.
After you file, the Assessor notifies the property owner by certified mail of the date, time and place of the hearing (7-38-24 NMSA). The notice is mailed fifteen days before the hearing date. The form adds that a protest may be resolved before the hearing date, and that the hearing date and time shown on it are tentative.
You can withdraw a protest at any time. Sign and date the withdrawal block and mail it to the address printed on the form.
Documents you need
- Your current year Notice of Value, which the checklist lists as the first item to have ready when appealing.
- A completed current year protest form, the one-page form that follows the checklist.
- A list of comparable properties sold in your neighborhood area for 2025.
- Any and all paperwork that supports your protest.
- A 2025 appraisal report of your property, if applicable.
- Income information, for commercial properties.
- Owner authorization (the form calls it a Letter of Authorization), attached when an agent files the protest for the owner.
How to fill out Protest Checklist/Form – Bernalillo County, NM
Reset the form first
Click Reset Form before entering any information, as the form instructs.
Enter UPC and owner details
Fill in the UPC # and the Name and address of owner.
Select the property type
Mark the type that fits your property: Residential, Commercial, Manufactured Housing, Agricultural, Vacant Land or Personal Property.
Add situs address and phones
Enter the Situs Address and the phone and fax numbers requested (O, H, M, F), and your email address.
Complete the agent section
If an agent files, enter the authorized agent's name, appraiser license or certification number and mailing address (city, state and ZIP code). A Letter of Authorization must be attached.
Mark the reason for protest
Under REASON FOR PROTEST, mark the reason that applies, such as valuation in excess of market value, limitation on increase of valuation (3%), denial of exemption(s) or classification.
Enter values A, B and C
Enter A. Total Assessor's Value as shown on your Notice of Value and B. Total Property Owner's Value based on market year. Line C. Protested Amount is the difference between A and B.
Sign and print your name
The owner or authorized agent signs and dates the certification and prints their name. Leave the withdrawal block and the "For office use only" area blank.
Gather the checklist items
Collect the Notice of Value, comparable sales for 2025, supporting paperwork, the 2025 appraisal report if applicable, income information for commercial properties and agent authorization if used.
Review and download the PDF
Check every entry against your Notice of Value, then download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit Protest Checklist/Form – Bernalillo County, NM
The form prints one address for the Bernalillo County Assessor: PO Box 27108, Albuquerque, New Mexico 87125, telephone 505-222-3700. The withdrawal block tells you to sign, date and mail to that address. The form names no other filing channel, so confirm with the office how it receives protests.
- Mail: Bernalillo County Assessor, PO Box 27108, Albuquerque, New Mexico 87125.
- Office contact: the Assessor's page lists the office at 415 Silver Ave SW, Albuquerque, NM 87102, open Monday to Friday, 8 a.m. to 5 p.m. Phone (505) 222-3700, fax (505) 222-3771, email [email protected].
Assemble the package from the checklist before sending: your Notice of Value, the completed protest form, comparable sales for 2025, supporting paperwork, and the other items that apply to you. If an agent files, include the letter of authorization. Expect a certified-mail notice of your hearing. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Typing into the form before using the Reset Form button; the form says to reset it before entering any information.
- Leaving the value lines blank; the form asks you to fill in the information completely, including lines A, B and C.
- Filing through an agent without attaching the Letter of Authorization the form and checklist require.
- Submitting the form unsigned; the certification needs the signature of the owner or authorized agent plus a printed name.
- Writing in the "For office use only" area at the bottom, which is reserved for the Assessor's staff.
- Leaving out the comparable properties sold in your neighborhood area for 2025 or other supporting paperwork listed on the checklist.
- Omitting income information for a commercial property, which the checklist lists for commercial properties.
- Expecting a phone call about the hearing; the Assessor notifies the owner of date, time and place by certified mail.
Frequently asked questions
What is the Bernalillo County Assessor protest form?
It is the Assessor's Protest Checklist/Form for appealing a Notice of Value. The checklist lists what to have ready, and the protest form records the owner, the property, the reason for protest and the values in dispute for tax year 2026.
What do I need to attach to a Bernalillo County protest form?
The checklist lists your current year Notice of Value, the completed protest form, a list of 2025 comparable sales in your neighborhood area, supporting paperwork, a 2025 appraisal report if applicable, income for commercial properties, and owner authorization if an agent files.
Can an agent file my property tax protest in Bernalillo County?
Yes. The form has fields for an authorized agent, including appraiser license or certification number, and says a Letter of Authorization must be attached. The agent can sign the certification in place of the owner.
How will I find out about my protest hearing?
The Assessor notifies the property owner by certified mail of the date, time and place of the hearing under 7-38-24 NMSA. The notice is mailed fifteen days before the hearing date, and the protest may be resolved before then.
How do I withdraw a protest in Bernalillo County?
Sign and date the withdrawal block on the form and mail it to the Bernalillo County Assessor, PO Box 27108, Albuquerque, New Mexico 87125. The form says you may withdraw at any time.
What goes on lines A, B and C of the protest form?
Line A is the Total Assessor's Value as shown on your Notice of Value. Line B is the Total Property Owner's Value, based on market year. Line C is the Protested Amount, the difference between A and B.
Can I fill out the Bernalillo County protest form 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 protests; the Assessor receives the form only through its own channels.
Where do I send the Bernalillo County protest form?
The form prints the Bernalillo County Assessor's address as PO Box 27108, Albuquerque, New Mexico 87125, phone 505-222-3700. It names no other channel, so call the office or email [email protected] to confirm how it accepts protests.
Ready to fill out Protest Checklist/Form – Bernalillo County, NM?
Fill out Protest Checklist/Form – Bernalillo County, NM now

