HM 81 — RESOLVE CERTAIN PROPERTY TAX ISSUES

HOUSEA MEMORIAL 81REQUESTING 54THTHE LEGISLATURE-SECRETARY STATEOF TAXATION AND REVENUE TO CONVENE A TASK FORCE TO RESOLVE ISSUES OF CONCERN WITH NEW MEXICO -PROPERTY FIRSTTAX SESSIO,POLICY 2019REGARDING INTRODUCEDNONAGRICULTURAL BYLANDS RobertoAND "Bobby”THE J.MANAGEMENT AND CONSERVATION OF NATURAL RESOURCES.

Gonzales7 WHEREAS, New Mexico's land and Jimnatural R.resources provide for food and water security, economic prosperity, public health and quality of life;

Trujilloand 6WHEREAS, 8the 10comprehensive Aplans MEMORIALof REQUESTINGlocal THEgovernments SECRETARYand OFlocal TAXATIONcommunities ANDthroughout REVENUENew TOMexico CONVENEcall Afor TASKthe FORCEconservation TOof RESOLVEthese ISSUESresources; OF CONCERN WITH NEW MEXICO PROPERTY TAX POLICY REGARDING NONAGRICULTURAL LANDS AND THE MANAGEMENT AND CONSERVATION OF NATURAL RESOURCES.

16and WHEREAS, Newfor Mexico'smany landNew andMexicans, naturalfamily resourcesland provideis ean timportant 17part forof foodtheir cultural and water security, economic prosperity,heritage, publicoften healthpassed wdown lfrom none dgeneration 18to andthe qualitynext; of life;

and = = 19 a l WHEREAS, theNew comprehensiveMexico's planstraditional ofland-based localcommunities, governmentsagricultural lands and iwater aare eunder rsignificant 20economic localpressure, communitiesand throughoutsubsistence Newand Mexicosmall-acreage callagriculture forthat thewas aonce twidespread mis mno 21longer conservationeconomically offeasible thesefor resources;many families;

and dWHEREAS, rsome elandowners 22are WHEREAS,unable to keep their land in agricultural production for manylegitimate Newreasons, Mexicans,including family landcircumstances issuch anas cage eand shealth, klack 23of importantwater partresources, oflow theireconomic culturalreturns, limited markets and economiclabor heritage,HM often81 eresources, adeclining nproductivity, brestoration 24activities, passedPage down1 fromnatural oneresource generationneeds toand theincompatible next;surrounding land uses;

and u [ WHEREAS, New Mexico's traditional land-based communities, .214633.1 agricultural lands and water are under significant economic pressure, and subsistence and small-acreage agriculture that was once widespread is no longer economically feasible for many families;

and WHEREAS, some landowners are unable to keep their land in agricultural production for legitimate reasons, including family circumstances such as age and health, lack of water resources, low economic returns, limited markets and labor resources, declining productivity, restoration activities, natural resource needs and incompatible surrounding land uses;

and e e 17 WHEREAS, New Mexico is continuing to lose much of its most e e n d 18 productive agricultural land and water to development;

and = = l ] 19 WHEREAS, New Mexico's current property tax policy limits a l r i 20 landowners' ability to implement publicly beneficial management t e a t and conservation of natural resources, including forested m m 21 e d r e 22 watersheds, streams and wildlife habitat, because any portion c e r c 23 of land that is not in agricultural production is taxed based e a n b 24 on market value;

and u [ WHEREAS, many other states have successfully implemented .214633.1 - 2 - property tax measures to slow the loss of agricultural land, water and other natural resources;

NOW, THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES OF THE STATE OF NEW MEXICO that the secretary of taxation and revenue be requested to convene a rural heritage task force to evaluate New Mexico's approach to HM 81 Page 2 taxing lands that do not qualify as agricultural lands and are not residential or developed lands;

and BE IT FURTHER RESOLVED that the secretary of taxation and revenue be requested to invite to participate in the rural heritage task force one representative or the representative's designee from the office of the governor, the office of the lieutenant governor, the New Mexico department of agriculture, the energy, minerals and natural resources department, the New e e 17 Mexico acequia association, the New Mexico association of e e n d 18 conservation districts, New Mexico counties and the assessors = = l ] 19 affiliate, the western landowners alliance, the New Mexico a l r i 20 cattlegrowers' association, the New Mexico farm and livestock t e a t bureau and other relevant and interested stakeholders as m m 21 e d r e 22 approved by the secretary of taxation and revenue;

and c e r c 23 BE IT FURTHER RESOLVED that the rural heritage task force e a n b 24 be requested to examine how to improve the property tax u [ structure for land parcels that were previously under .214633.1 - 3 - agricultural production and face drastically increased property taxes when removed from agriculture and are not developed;

and HM 81 Page 3 BE IT FURTHER RESOLVED that the rural heritage task force be requested to examine how potential changes to the property tax structure will impact revenue in New Mexico and to determine appropriate criteria for evaluating potential changes;

and HM 81 Page 4 BE IT FURTHER RESOLVED that the rural heritage task force be requested to consider how potential property tax changes impact open space, conservation and agricultural productivity;

and BE IT FURTHER RESOLVED that the rural heritage task force e e 17 be requested to develop recommendations for changes to property e e n d 18 tax structure that would allow landowners to implement = = l ] 19 appropriate and publicly beneficial resource management a l r i 20 practices;

and t e a t BE IT FURTHER RESOLVED that the rural heritage task force m m 21 e d r e 22 be requested to produce a comprehensive written report and c e r c 23 present its findings and recommendations to the revenue e a n b 24 stabilization and tax policy committee by December 1, 2019;

and u [ BE IT FURTHER RESOLVED that copies of this memorial be .214633.1 - 4 - transmitted to the governor, the lieutenant governor, the secretary of taxation and revenue, the director of the New Mexico department of agriculture, the secretary of energy, minerals and natural resources, the executive director of the New Mexico acequia association, the executive director of the New Mexico association of conservation districts, the executive director of New Mexico counties, the chair of the western landowners alliance, the president of the New Mexico cattlegrowers' association and the president of the New Mexico farm and livestock bureau.

-HM 581 -Page 135 157 e9 e25 17 e e n d 18 = = l ] 19 a l r i 20 t e a t m m 21 e d r e 22 c e r c 23 e a n b 24 u [ .214633.1