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Patricia Gallegos
San Miguel County Assessor
Office Hours
8:00 AM - 12:00 PM 
1:00 PM - 5:00 PM

Address Telephone Fax
518 Valencia St., Cnty Annex Bldg.
Las Vegas, NM 87701
(505) 454-1430 (505) 454-9625

San Miguel County Assessor’s Office Calendar:

  • January 1 through February 28 Assessments period.
  • April 1 – Notice of Valuations (unless the deadline has been extended by a Property Tax Division order).
  • After Notice of Valuations are mailed, there will be a 30 day protest period.
  • July 1 – Certification Report has to be submitted to Taxation and Revenue Property Tax Division for the purpose of establishing Tax Rates.
  • September 1 Tax Rates are entered for current year.
  • October 1 -Tax Roll due Treasurer's Office.
  • October 1 -Warrant and Abstract Report submitted to state indicating revenues generated and taxes to be collected.
  • October -Before tax bills are printed, change latest acceptable taxing year so we can do individual rollovers.
  • October -Rollover support tables.
  • December - After tax bills are printed, mass rollover is done for the following year.
  • Monthly reports generated: Certification, Warrants, Abstract and Re-Assessment Tax Roll.
  • Mass recalculation has to be done before notice of valuation and tax rolls are done.


  • Obtain CAMA System (Computer Aided Mass Appraisal System)
  • Have started implementing a GIS system and is about 50% complete.
  • Hope to have property owners and maps on internet to allow public to be able to locate parcels and property owners readily.


  • To provide competent and efficient assessments services in a manner resulting in equitable and fair of all San Miguel County taxpayers.
  • To provide mandated by State Law, New Mexico Constitution, Taxation and Revenue Property Tax Division.
  • Locating all taxable property in the County and identifying the ownership.
  • Appraising all property subject to property taxation.
  • Listing the value of all property on the tax rolls; and applying all legal exemptions.
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For comments on our webpage, please e-mail itsupport@smcounty.net.