New Mexico Const. art. VIII, § 15

New Mexico Constitution

Article VIII, § 15 — Property tax exemption for disabled veterans

This text of New Mexico Const. art. VIII, § 15 (Property tax exemption for disabled veterans) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

JurisdictionNew Mexico DocumentConstitution

ArticleVIII

Section§ 15

CitationNew Mexico Const. art. VIII, § 15

Bluebook

N.M. Const. art. VIII, § 15.

Full Text

A. The legislature shall exempt from taxation the property, including the community or joint property of married individuals, of every veteran of the armed forces of the United States who has been determined pursuant to federal law to have a permanent service-connected disability, if the veteran occupies the property as the veteran's principal place of residence. The amount of the exemption shall be in a percentage equal to the percentage of the veteran's disability rating determined pursuant to federal law. B. The legislature shall provide the same amount of exemption from taxation for property owned by the widow or widower of a veteran who was eligible for the exemption provided in this section, if the widow or widower continues to occupy the property as the widow's or widower's principal place of residence. C. The burden of proving eligibility for the exemptions provided in this section is on the person claiming the exemption.

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A. The legislature shall exempt from taxation the property, including the community or joint property of married individuals, of every veteran of the armed forces of the United States who has been determined pursuant to federal law to have a permanent service-connected disability, if the veteran occupies the property as the veteran's principal place of residence. The amount of the exemption shall be in a percentage equal to the percentage of the veteran's disability rating determined pursuant to federal law. B. The legislature shall provide the same amount of exemption from taxation for property owned by the widow or widower of a veteran who was eligible for the exemption provided in this section, if the widow or widower continues to occupy the property as the widow's or widower's principal place of residence. C. The burden of proving eligibility for the exemptions provided in this section is on the person claiming the exemption.

History

(As added November 3, 1998; as amended November 5, 2002, and November 5, 2024.)

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Bluebook (online)

New Mexico Const. art. VIII, § 15, Counsel Stack Legal Research, https://law.counselstack.com/constitution/nm/VIII/15.