Assessor defies board order in controversial land valuation scheme

In a recent government meeting, significant allegations were raised against the Sandoval County assessor regarding the use of an unconstitutional flat rate valuation method for land in Corrales. Critics argue that this approach disregards actual market values, applying a uniform valuation of $204,000 per acre across a six-square-mile area, which they claim is regressive and disproportionately benefits more desirable properties.

Evidence presented highlighted discrepancies in tax assessments, where properties sold for $172,000 and $323,000 per acre were taxed at the same rate of $32,100 per acre. Under a constitutionally compliant valuation method, the north lot should have paid $500 less, while the more expensive lot would have incurred an additional $1,900 in taxes.

The Sandoval County Valuation Protest Board, which functions similarly to a judicial body, previously ruled against the assessor's flat rate method, stating that land values in South and North Corrales cannot be compared. Despite this ruling, the assessor reportedly continued to apply the disputed method for the fourth consecutive year, basing valuations on a single sale from five miles away, which the board had explicitly prohibited.

These actions have raised concerns about the assessor's adherence to her public office responsibilities and compliance with state property tax laws, which mandate that property taxes reflect market values. The ongoing situation has sparked protests from affected residents, who have successfully challenged the assessor's valuations in previous years. The implications of these allegations could lead to further scrutiny of the assessor's practices and potential reforms in property tax assessment methods in the region.