Use It or Lose It: Assessor Targets Agricultural Exemptions for Tax Rate Review

This story originally appeared in the Corrales Comment, our sister publication, covering the Village of Corrales.

By Jesse Jones, Corrales Comment – For years, many rural Sandoval County residents have enjoyed their large agricultural lots and the tax breaks that come with it. But a new review of agricultural exemptions throughout the county could mean that property owners who historically claimed those exemptions could face higher tax bills if they don’t put their land to the intended use quickly. 

During the Corrales Village Council meeting on Aug. 27, Linda Gallegos, Sandoval County assessor and members of her team presented an update on the county’s review of agricultural accounts. 

The presentation specifically addressed concerns raised by Corraleños regarding the review process.

Gallegos outlined the county’s ongoing review of agricultural accounts aimed at ensuring fairness and compliance with state statutes. The review is part of a county-wide effort and addresses concerns about how agricultural status might affect property values.

“We identify, we locate, we value property, so being that’s our job, we are doing a complete review of all agricultural accounts,” Gallegos said. “That means some people who have had an agricultural status for many years may be getting a letter from us.”

Gallegos explained that agricultural status is determined by the land’s ability to produce crops or goods, not merely by the presence of livestock. 

“What matters to people is that translates into the difference of somebody paying thousands of dollars for their vacant land in Corrales to somebody paying a couple of hundred dollars for their same land that would not qualify for agricultural,” Gallegos said.

To qualify, the property must actively produce something that is either consumed or sold, with a minimum requirement of at least 1 acre dedicated to crops. Orchards are an exception — fruit tree production can qualify even if it’s under 1 acre.

Gallegos discussed the importance of accurate documentation to maintain agricultural status, requiring property owners to submit receipts, crop production records or water usage data to the assessor’s office. Owners must also notify the office of any changes in land use, including when land is left fallow due to drought.

“When you apply for agricultural status, it’s up to the property owner to prove a bona fide agricultural use,” Edward Olona, chief assessment officer, said.

There is a 3% cap on property valuation increases, which only applies to residential properties, not nonresidential ones like vacant land.

Council members questioned Gallegos about the loss of agricultural status due to water shortages. She said properties could rest land for up to three years, with possible extensions based on specific circumstances.

The council also considered legislative changes to simplify agricultural designation rules. Property owners are encouraged to contact the assessor’s office with questions or updates regarding their agricultural status.

The Sandoval County Assessor’s Office is open from 8 a.m. to 5 p.m. Monday to Friday at 1500 Idalia Road, Building D, Bernalillo, on the first floor.