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New Mexico Property Tax Division Records,

Identifier: 1959-205

Scope and Content

As of 1997 collection consists of records of the Property Tax Division and its predecessors the Equalization Board, Territorial Board of Equalization, State Tax Commission, Property Appraisal Department, and Property Tax Department (1887-1978). Records of the Equalization Board and Territorial Board of Equalization include administrative correspondence, tax assessment appeals, and ledger books of minutes from 1887 to 1914. Records of the State Tax Commission include biennial reports (1915-1966), minutes (1915-1937, 1952-1969), ledger books (1926-1932), and documents concerning valuations and taxation of corporations in various fields such as banking, mining, oil, gas, railroads, and utilities. Records of the Property Appraisal Department, Property Tax Department, and Property Tax Division consist of tax rendition certificates (1971-1978).

Partial finding aid.


  • 1887-[ongoing]

Language of Materials


Access Restrictions


Copy Restrictions

Limited duplication allowed for research purposes. User is responsible for all copyright compliance.


The Equalization Board was established by a legislative act in 1882 (1882 Laws of N.M., Chp. 62, Sec. 33). In 1893 a legislative act changed the name to Territorial Board of Equalization (1893 Laws of N.M, Chp. 64, Sec. 1). Between 1893 and 1915 the Board was also known as the Board of Equalization. In 1915 a legislative act abolished the Territorial Board of Equalization and established the State Tax Commission (1915 Laws of N.M., Chp. 54, Sec. 1 and 14). In 1970 a legislative act abolished the State Tax Commission and transferred its functions to the newly-established Property Appraisal Department (1970 Laws of N.M., Chp. 31, Sec. 3 and 22). In 1974 a legislative act replaced the Property Appraisal Department with the Property Tax Department (1974 Laws of N.M., Chp. 92, Sec. 152). In 1977 a legislative act abolished the Property Tax Department and transferred its functions to the Property Tax Division of the newly-established Tax and Revenue Department (1977 Laws of N.M., Chp. 249, Sec. 5 and 12). The Property Tax Division is responsible for assessing taxes on all taxable property in New Mexico.


246 Linear Feet

Alternate Format

One ledger book of Territorial Board of Equalization minutes from 1887-1911 is also available on microfilm as part of the Territorial Archives of New Mexico (Roll 97).

Related Material

Contact agency directly for recent materials.


Contact Information

  1. New Mexico State Records Center and Archives
  2. Archives and Historical Services Division
  3. 1205 Camino Carlos Rey
  4. Santa Fe, New Mexico 87505
  5. Phone: 505-476-7908
  6. Fax: 505-476-7909
  7. Email:
  8. URL:
Inventory of the New Mexico Property Tax Division Records, 1887-[ongoing]
Edited Full Draft
Processed by staff
Language of description
Script of description
Code for undetermined script
Language of description note
Finding aid is in English

Revision Statements

  • June 28, 2004: PUBLIC "-//New Mexico State Records Center and Archives//TEXT (US::Nm-Ar::1959-205::New Mexico Property Tax Division Records)//EN" "nmar1959-205.sgml" converted from EAD 1.0 to 2002 by v1to02.xsl (sy2003-10-15).
  • Monday, 20210524: Attribute normal is missing or blank.

Repository Details

Part of the New Mexico State Records Center and Archives Repository

1209 Camino Carlos Rey
Santa Fe NM 87507
(505) 476-7948