Union County, New Mexico exemptions and property-tax appeals

A homestead exemption, senior-relief program, or valuation protest can change the amount a homeowner owes—but only if the filing reaches the right local office in the correct window. Use the reviewed county guidance below as your working checklist, then confirm the current form and deadline with Union County Assessor's Office.

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What the local record says

Homestead filing

The filing guidance for this county is: January 1 through 30 days after the 2026 Notice of Value mailing; Union County states exemptions and valuation-freeze applications filed after that period apply to the next tax year. Use the official form or application channel, provide the residence and ownership documentation requested, and keep a copy of the submission.

Open homestead application (opens in a new tab)

Senior citizen tax relief

For 2026, a qualifying owner age 65 or older or disabled may apply for New Mexico's low-income valuation limitation on an owner-occupied primary single-family residence; the 2026 county forms use a $44,200 prior-year modified-gross-income limit. Applications require proof of age or disability, occupancy, and income.

Valuation cap or growth limit

New Mexico NMSA 7-36-21.2 and 7-36-21.3 generally limit annual assessed-value growth for eligible residential property to 3%; statutory exceptions include new property, change of ownership, physical improvements, use or zoning changes, and eligibility changes. Qualifying low-income owners age 65 or older or disabled may receive a valuation freeze on an eligible primary single-family residence.

Build the objection around evidence and the notice date.

01

Calendar the window

Use the valuation notice and the county’s published protest guidance to determine the last day to file. Do not assume the payment deadline controls the appeal.

02

Assemble support

Gather comparable sales, photographs, repair records, appraisal evidence, property characteristics, and any documentation that explains why the assessed value is incorrect.

03

File and preserve proof

Submit through the official channel, save the confirmation, and attend the board or review hearing if one is scheduled. An appraiser or attorney can help evaluate evidence when the value or stakes are substantial.

The reviewed protest guidance for this county is: Within 30 days after the 2026 Notice of Value mailing; Union County typically mails Notices of Value on or before April 1, so the statutory deadline is the notice date plus 30 days. If the language is not a specific calendar date, contact the office promptly for the current notice and board-review schedule.