HB 285 New Mexico House · 2026 Regular Session

DISABLED VETERAN PROPERTY TAX CHANGES

HB 285 clarifies rules for New Mexico's existing disabled veteran property tax exemption, directly affecting veterans with service-connected disabilities and their surviving spouses who own property. It specifies that veterans must occupy the property as their principal residence to qualify, clarifies how exemptions apply to properties with multiple owners, and streamlines the claiming process by requiring proof of eligibility (including a veterans' services certificate) within 30 days of receiving the county assessor's notice. The bill also adds procedures for claiming the exemption after moving and for protesting denied claims, while ensuring the exemption applies only to the highest disability percentage among qualifying owners. It does not change the exemption amount or eligibility criteria but makes the current system clearer and easier to navigate for veterans and local assessors.

Issues: ✓ Veterans

Bill status signed all 5 stages cleared

Introduction

Feb 2026

Committee Review

Feb 2026

House Passage

Feb 2026

Senate Passage

Feb 2026

Signed into Law

Feb 2026

Introduced Feb 3, 2026 Signed Feb 25, 2026

Maddy AI version diff · 1 comparison

What changed between versions

introduced version → Final Version · 5 edits

MODERATE

This bill clarifies and modernizes New Mexico's disabled veteran property tax exemption by updating definitions, adding provisions for surviving spouses, and streamlining the claims process. The changes ensure veterans with permanent service-connected disabilities and their surviving spouses can more easily qualify for and maintain tax exemptions on their primary residences.

Scope change

The bill expands eligibility to include surviving spouses of disabled veterans who continue living in the veteran's home, and clarifies rules for properties with multiple ownership interests.

DEFINITION

Updated the definition of 'disabled veteran' to explicitly include those with permanent service-connected disabilities determined by federal law, and clarified that 'honorably discharged' excludes dishonorable or bad conduct discharges.

ELIGIBILITY

Added new eligibility provision for surviving spouses of disabled veterans, allowing them to claim the exemption if they were married to the veteran at the time of death and continue occupying the property as their principal residence.

REQUIREMENT

Simplified the exemption claim process by allowing automatic application of certain exemptions in subsequent tax years if eligibility hasn't changed, and clarified procedures for maintaining exemptions when transferring residences.

ENFORCEMENT

Added specific procedures for filing protests when exemption claims are pending and established notification requirements when veterans become ineligible for exemptions due to status or ownership changes.

TECHNICAL

Reorganized and renumbered sections for clarity, improved formatting, and added emergency declaration language to expedite implementation.

Floor votes · Senate Feb 18, 2026 · House Feb 12, 2026

How they voted

36–0

Passed · 2 other

Total votes 38

Feb 18, 2026

D Democratic22

21 Yea 1

95% Yea

R Republican16

15 Yea 1

93% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 25, 2026

Signed into law

Signed

executive

Feb 18, 2026

Upper · Passed

passed Senate

upper

Feb 15, 2026

Upper · Passed

DO PASS committee report adopted

upper

Feb 12, 2026

Introduced

Sent to Senate Tax, Business and Transportation Committee

upper

Feb 12, 2026

Lower · Passed

passed House

lower

Feb 11, 2026

Lower · Passed

DO PASS committee report adopted

lower

Feb 6, 2026

Lower · Passed

DO PASS, as amended, committee report adopted

lower

Feb 3, 2026

Introduced

Sent to House Labor, Veterans & Military Affairs Committee & House Taxation & Revenue Committee

lower

Feb 2, 2026

Lower · Passed

not printed House Rules and Order of Business Committee

lower

4 primary · 0 co-sponsors