DEMING – The Luna County Assessor’s Office is reminding residents that the 2026 property rendering period officially begins January 2, opening the window for veterans, homeowners and property owners to review eligibility for tax exemptions and to make sure their property and mailing information is up to date. County Assessor Michelle Martinez-Holguin says the office is highlighting a new opportunity for disabled veterans this year, allowing qualifying individuals to claim a percentage-based exemption tied directly to their certified disability rating, which can be applied toward their property tax obligations for the 2026 tax year.
The standard veterans exemption remains in place, offering a $10,000 taxable value exemption for qualifying residential or non-residential property, while 100 percent disabled veterans may continue to apply for an expanded residential exemption of up to five acres with proper certification. Officials note that the new percentage-based option is designed to provide additional flexibility for veterans who do not meet the threshold for the full disability exemption but still qualify based on their certified rating through the New Mexico Veterans’ Administration.
Along with the new exemption option, the assessor’s office has set firm rendering deadlines for the season. Property owners with livestock, personal property, grazing leases or manufactured homes must submit their information between January 2 and February 28, while applications for exemptions, including head of household, veterans and other government-related exemptions, are due between January 3 and April 30. County officials caution that a five percent penalty may be assessed for livestock, personal property, grazing leases and manufactured home stickers that are not rendered by the February deadline.
Residents who have recently moved, purchased property or changed their mailing address are encouraged to contact the assessor’s office to verify their information. The county notes that all address changes are processed through the assessor to ensure residents receive their annual Notice of Value and property tax bill without delay.
Applications and services are available both online and in person at the Luna County Assessor’s Office, located at 700 South Silver Avenue, Door B-2 on the second floor of the Luna County Courthouse. Office hours run from 8 a.m. to 5:30 p.m. Monday through Thursday and from 8 a.m. to noon on Fridays. Additional information, forms and online parcel lookups can be found through the county’s official website.