Property Valuation

In New Mexico, the market value of a property may differ significantly from its assessed value because:

AThey are always different by 10%
BAssessed value is set at one-third of market value by statute for property tax purposes✓ Correct
CMarket value changes daily while assessed value is fixed permanently
DThe NMREC sets market value separately from the county assessor

Explanation

New Mexico law sets residential assessed value at one-third of market value. A home worth $300,000 has an assessed value of approximately $100,000, which is the base for property tax calculations.

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