HB 108 New Mexico House · 2026 Regular Session

WATERSHED DISTRICT TAXES AND DIRECTORS

HB 108 allows watershed districts in New Mexico to request soil and water conservation districts to levy property taxes for district operations. Specifically, watershed districts can ask the local soil conservation district board to impose an annual tax (capped at $5 per $1,000 of property value) to fund administration, construction, and maintenance of watershed projects. This bill clarifies the appointment process for watershed district boards, ensuring representation from soil conservation districts that hold minority land within the watershed area. It directly affects watershed districts, soil conservation districts, and property owners within those districts who may be subject to the requested taxes. The key change is creating a formal mechanism for watershed districts to secure dedicated funding through local property tax levies.
Bill status signed all 5 stages cleared
Introduction
Jan 2026
Committee Review
Feb 2026
House Passage
Feb 2026
Senate Passage
Feb 2026
Signed into Law
Mar 2026
Introduced Jan 16, 2026 Signed Mar 5, 2026
Maddy AI version diff · 1 comparison

What changed between versions

introduced version Final Version · 6 edits
MODERATE
This bill clarifies how watershed districts can request soil and water conservation districts to levy taxes for their operations. It updates definitions to distinguish between watershed district directors and soil and water conservation district supervisors, and modifies appointment procedures for watershed district board members when multiple conservation districts are involved.
Scope change
The bill expands the ability of watershed districts to request tax levies from soil and water conservation districts and clarifies the governance structure when watershed districts span multiple conservation districts.
DEFINITION

Added clear definitions distinguishing 'directors' (watershed district) from 'supervisors' (soil and water conservation district) to prevent confusion in legal documents.

REQUIREMENT

Changed the initial board appointment process: initial directors now include two members serving two-year terms and three serving four-year terms, with future appointments being four-year terms.

Updated appointment rules for watershed districts spanning multiple conservation districts: each conservation district with minority land ownership can appoint three additional directors with staggered terms.

Updated treasurer bond requirements to allow corporate surety bonds with premiums paid by the board of directors.

FISCAL

Clarified that watershed districts can request soil and water conservation districts to levy annual assessments for district operations, subject to existing tax limitation laws.

Added authority for watershed districts to borrow money from federal agencies using levy funds authorized by the bill.

Floor votes · Senate Feb 19, 2026 · House Feb 12, 2026

How they voted

310
Passed · 7 other
Total votes 38
Feb 19, 2026
D Democratic22
18 Yea 4
81% Yea
R Republican16
13 Yea 3
81% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
11
Key actions
7
Committee
4
Mar 5, 2026
Signed into law
Signed
executive
Feb 19, 2026
Upper · Passed
passed Senate
upper
Feb 18, 2026
Upper · Passed
DO PASS committee report adopted
upper
Feb 13, 2026
Introduced
Sent to Senate Tax, Business and Transportation Committee
upper
Feb 12, 2026
Lower · Passed
passed House
lower
Feb 9, 2026
Lower · Passed
DO PASS committee report adopted
lower
Jan 29, 2026
Lower · Passed
DO PASS, as amended, committee report adopted
lower
Jan 26, 2026
Introduced
Sent to House Agriculture, Acequias & Water Resources Committee & House Taxation & Revenue Committee
lower
Jan 22, 2026
Lower · Passed
not printed House Rules and Order of Business Committee
lower
Jan 16, 2026
Introduced
Sent to House Pre-file
lower
2 primary · 0 co-sponsors

Sponsors