How to appeal your property taxes in Quay County, New Mexico
In Quay County, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.
Checked against official sources: Oct 21, 2026
Can I still appeal?
Closed for 2026 — opens by Apr 1, 2027
Closed. 2026 protest deadlines passed in spring (30 days after each county mailed notices; May 1, 2026 in Bernalillo County). The next window opens when 2027 notices of value go out, by about April 1, 2027. If you did not protest, you can still pay your 2026 taxes and file a claim for refund in district court, generally by early January 2027 (Bernalillo says January 10).
Quay County homeowners pay a median of $532 a year in property tax on a median home value of $87,200. Its effective tax rate (property taxes paid as a share of home values, per the Tax Foundation) is 0.54%, the 16th highest of 33 New Mexico counties. The Quay County Assessor values your home every year or every two years, depending on the county's reappraisal cycle and mails a Notice of Value in the spring. Protests are filed with the assessor and heard by the Quay County Valuation Protests Board, which includes a state appraiser as chair.
File a protest petition with the county assessor within 30 days after the assessor mailed your Notice of Value (the law says on or before the later of April 1 or 30 days after mailing). Because counties mail notices on different dates, check the mailing date on your own notice. Example: Bernalillo County (Albuquerque) mailed 2026 notices on April 1, 2026, and the last day to protest was Friday, May 1, 2026, online or in person. Santa Fe County's 2026 deadline was June 1, 2026. If you miss the protest deadline, you can still pay your taxes and file a claim for refund in district court within 60 days after the first-half tax payment is due (Bernalillo County says generally by January 10 of the next year).
Missed the deadline? What you can do now
- Check your notice for every exemption you qualify for (see the exemptions on this page). If one is missing, ask the office that sets your value. Exemptions have their own deadlines.
- Set a reminder for March 2027, when the next notice usually arrives. Then check the value and the deadline right away. Add to my calendar
Where to file in Quay County
Quay County Assessor
Phone: 575-461-1760
Address: PO Box 1227, Tucumcari, NM 88401
Official county listing · call the county courthouse and ask for the county assessor
The assessor's office sets your value, takes your protest petition, can settle it in an informal conference, and handles value freeze and exemption applications.
How to appeal in Quay County, step by step
Read your notice
By April 1 each year, the county assessor mails a Notice of Value (NOV) showing your home's full value, taxable value, exemptions and net taxable value. Not receiving the notice does not cancel the value. Some counties mail later; for example, Santa Fe County's 2026 protest deadline was June 1.
Check your property record
Look up your home on the Quay County Assessor website and check square footage, bathrooms, condition and features. Mistakes are the easiest wins. Use our record card checklist.
File by the deadline
File the Quay County Assessor's protest petition with the assessor's office within 30 days after the mailing date on your Notice of Value. Say what value you think is right and attach your evidence; the assessor will set a hearing and notify you by certified mail.
Gather evidence
What works in New Mexico:
- Sales of similar nearby homes from the right market year
- An appraisal of your home as of that market year
- Errors on the property record: square footage, condition, quality, features
- Photos and repair estimates for damage or defects
- Proof that the 3% cap was applied wrong
More detail
- Sales of similar nearby homes from the right market year (Bernalillo asked for 2025 sales for 2026 values; Santa Fe asked for 2024 sales)
- An appraisal of your home as of that market year
- Errors on the property record: square footage, condition, quality, features
- Photos and repair estimates for damage or defects
- Proof that the 3% cap was applied wrong (no sale, no new improvements, no change of use last year)
Go to the hearing
Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.
More detail
The assessor's value is presumed correct (Section 7-38-6). You must come forward with evidence showing the value is wrong. If you do, the burden shifts to the assessor to show the value is correct. Your purchase price alone is not enough if sales of comparable homes show the price was not market value.
If you disagree with the decision
Next step: District court appeal (Rule 1-074). Within 30 days after the date of the board's written order. File a notice of appeal in the district court for the county where the hearing was held, under Section 39-3-1.1 and Rule 1-074; the county assessor is named as appellee. The court reviews the record made at the board hearing, so all your evidence must be presented to the board. You pay the cost of preparing the record plus court filing fees. A lawyer is strongly recommended.
The official appeal form is County form: Sandoval County 2026 Protest Petition.
Open Form County formHow much could you save?
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
Free property tax appeal letter
Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
The 2026 deadline in New Mexico has passed. We set this letter to the 2027 tax year: send it after your 2027 notice arrives.
RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Quay County property tax appeal FAQ
What is the deadline to appeal property taxes in Quay County?
File a protest petition with the county assessor within 30 days after the assessor mailed your Notice of Value (the law says on or before the later of April 1 or 30 days after mailing). Because counties mail notices on different dates, check the mailing date on your own notice. Example: Bernalillo County (Albuquerque) mailed 2026 notices on April 1, 2026, and the last day to protest was Friday, May 1, 2026, online or in person. Santa Fe County's 2026 deadline was June 1, 2026. If you miss the protest deadline, you can still pay your taxes and file a claim for refund in district court within 60 days after the first-half tax payment is due (Bernalillo County says generally by January 10 of the next year).
Where do I file a property tax appeal in Quay County?
File a petition of protest with the Quay County Assessor within 30 days after your Notice of Value was mailed; the Quay County Valuation Protests Board hears it.
How do I contact the Quay County Assessor?
Phone 575-461-1760.
Does it cost anything to appeal?
No fee to file a protest. Some counties charge for copies (Santa Fe: 50 cents a page if they copy your evidence).
Sources
Contact details change; call or check the office website before you visit.