taos county board of county commissioners · commissioner district v notice is hereby given to the...

TAOS COUNTY BOARD OF COUNTY COMMISSIONERS

Commission Special MeetingMonday December 30, 2019

9:00 AMTaos County Commission Chambers

NOTICE TO THE PUBLIC

Jim FambroCommissioner District 1

Mark GallegosCommissioner District II

Gabriel RomeroCommissioner District III

Tom BlankenhornCommissioner District IV

Candyce O'DonnellCommissioner District V

Notice is hereby given to the governing body of Taos County, the Board of County Commissioners, will hold aCommission Special Meeting on Monday December 30, 2019 at 9:00 AM. The meeting will take place at theCommission Chambers at the Taos County Administrative Complex - 105 Albright Street - Taos, New Mexico87571.

AGENDA I. Call to order II. Roll Call III. Pledge of Allegiance IV. Approval of Agenda V. Department Matters A. Discussion regarding list of all applicants, a summary of the background and

qualifications of each, and recommendations to the Board of CountyCommissioners as to potential appointees to the Planning Commission - EdwardL. Vigil Planning Director

Planning Commission.pdf

1

https://legistarweb-production.s3.amazonaws.com/uploads/attachment/pdf/498162/Planning_Commission.pdf

B. Discussion regarding list of all applicants, a summary of the background andqualifications of each, and recommendations to the Board of CountyCommissioners as to potential appointees to the Board of Adjustment - Edward L.Vigil, Planning Director

Board of Adjustment.pdf

C. Discussion regarding list of all applicants, a summary of the background andqualifications of each, and recommendations to the Board of CountyCommissioners as to potential appointees to the Water Advisory Committee -Edward L.Vigil, Planning Director

Water Advisory Committee.pdf

D. Staff presentation regarding possible Gross Receipts Tax increase and/or re-authorization and/or possible increase of Mill Levy for Holy Cross MedicalCenter -Brent Jaramillo, County Manager and Lupe Martinez Interim DeputyCounty Manager

Administration Presentation to BOCC.pdf

E. Discussion, consideration and decision regarding direction to staff on GrossReceipts Tax and /or Mill Levy authorization for Holy Cross Medical Center

VI. Presentations

A. Presentation by individuals who submitted letters of interest for New MexicoState Representative District 42

VII. Questions and Answers By Taos County Board of Commission of Potential Candidates VIII. Discussion and Decision A. Discussion, consideration and possible action for the recommendation to

Governor of New Mexico for the appointment of New Mexico StateRepresentative District 42

IV. Adjournment If you are an individual with a disability who is in need of a reader, amplifier, qualified sign languageinterpreter, or any other form of auxiliary aid or service to attend or participate in the meeting, contact theTaos County Administration Office located at 105 Albright Street, Suite G, Taos, New Mexico as soon aspossible or call (575) 737-6300.

2

https://legistarweb-production.s3.amazonaws.com/uploads/attachment/pdf/498169/Board_of_Adjustment.pdf

https://legistarweb-production.s3.amazonaws.com/uploads/attachment/pdf/498170/Water_Advisory_Committee.pdf

https://legistarweb-production.s3.amazonaws.com/uploads/attachment/pdf/498388/Administration_Presentation_to_BOCC.pdf

AGENDA ITEM NO.Taos County-301-2019

Taos County

BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: December 30, 2019

SUBJECT:

Discussion regarding list of all applicants, a summary of thebackground and qualifications of each, and recommendations tothe Board of County Commissioners as to potential appointees tothe Planning Commission - Edward L. Vigil Planning Director

Planning Commission.pdf

3

https://legistarweb-production.s3.amazonaws.com/uploads/attachment/pdf/498162/Planning_Commission.pdf


Taos County


SUBJECT:

Discussion regarding list of all applicants, a summary of thebackground and qualifications of each, and recommendations tothe Board of County Commissioners as to potential appointees tothe Board of Adjustment - Edward L. Vigil, Planning Director

Board of Adjustment.pdf

17

https://legistarweb-production.s3.amazonaws.com/uploads/attachment/pdf/498169/Board_of_Adjustment.pdf


Taos County


SUBJECT:

Discussion regarding list of all applicants, a summary of thebackground and qualifications of each, and recommendations tothe Board of County Commissioners as to potential appointees tothe Water Advisory Committee - Edward L.Vigil, PlanningDirector

Water Advisory Committee.pdf

25

https://legistarweb-production.s3.amazonaws.com/uploads/attachment/pdf/498170/Water_Advisory_Committee.pdf


Taos County


SUBJECT:

Staff presentation regarding possible Gross Receipts Taxincrease and/or re-authorization and/or possible increase of MillLevy for Holy Cross Medical Center -Brent Jaramillo, CountyManager and Lupe Martinez Interim Deputy County Manager

Administration Presentation to BOCC.pdf

35

https://legistarweb-production.s3.amazonaws.com/uploads/attachment/pdf/498388/Administration_Presentation_to_BOCC.pdf

CHAPTER 7 TAXATION ARTICLE 20E County Local Option Gross Receipts and Compensating Taxes

7-20E-9. County gross receipts tax; authority to impose rate; county health care assistance fund requirements.

A. A majority of the members of the governing body of a county may impose by ordinance an excise tax on the gross receipts of a person engaging in business in the county or the county area. A tax imposed pursuant to this section shall be imposed by the enactment of one or more ordinances. The governing body may, at the time of enacting the ordinance, dedicate the revenue for any county purpose.

B. The tax authorized by this section is to be referred to as the "county gross receipts tax".

C. The maximum rate of the county gross receipts tax on the gross receipts of any person engaging in business in a county shall not exceed one and twenty-five hundredths percent. Of that one and twenty-five hundredths percent:

(1) a governing body may choose to require an election to impose increments that total one percent; and

(2) increments up to a total of twenty-five hundredths percent shall not go into effect until after an election is held and a majority of the voters in the county voting in the election votes in favor of the tax. Increments approved by voters prior to the effective date of this 2019 act shall be included in the increments approved by the voters, as provided in this paragraph.

D. The maximum rate of the county gross receipts tax on the gross receipts of any person engaging in business in a county area shall not exceed one-half percent. Of that one-half percent:

(1) a governing body may choose to require an election to impose increments that total twelve hundredths percent; and

(2) remaining increments, totaling thirty-eight hundredths percent, shall not go into effect until after an election is held and a majority of the voters in the county area voting in the election votes in favor of the tax. Increments approved by voters prior to the effective date of this 2019 act shall be included in the increments approved by the voters, as provided in this paragraph.

36

Unrestricted GRT County Area

without Referendum

.1200%

Unrestricted GRT County Area with

Referendum.3800%

Unrestricted GRT County Wide

without Referendum

1.0000%

Unrestricted GRT County Wide with

Referendum .2500%

410 County GRT425 Capital Outlay460 Hold Harmless

480 Correction Facility

440 Fire Protection470 Environmental445 Infrastructure

37

Unrestricted

GRT County

Wide without

Referendum

Unrestricted

GRT County

Wide with

Referendum

Unrestricted

GRT County

Area without

Referendum

Unrestricted

GRT County

Area with

Referendum

1.0000% 0.2500% 0.1200% 0.3800%

410 County GRT

First 1/8 0.1250 -

Second 1/8 0.1250 -

Third 1/8 0.1250 -

1/16 0.0625 -

425 Capital Outlay - 0.2500

460 Hold Harmless - -

480 Correction Facility 0.1250 -

440 Fire Protection - 0.2500

470 Envirornmental 0.1250 -

445 Infrastructure

First 1/16 - 0.0625

Second 1/16 - 0.0625

Subtotal 0.5625 0.2500 0.1250 0.3750

Remaining Capacity 0.4375 - (0.0050) -

Taos County's Unrestricted Gross Receipts Tax Analysis

Taos County Finance Records Unrestricted County GRT as Amended July 1, 2019Analysis Conducted:

December 19, 2019

38

1/8 1/8 1/8 1/16 7/16

0.125 0.125 0.125 0.0625 0.4375

1/8 = .0125%

1/16 = .0625%

0.1250%

0.0625%

Before September 30th to become effective January 1st

Generates Approximately $450,000 per year

Ordinance No. 2014-8 repurposed the 3rd 1/18th which typically

generates roughly $900,000 per year

COUNTYWIDE TAX

Ordinance No. 1993-7 County-supported Medicaid

generates roughly $450,000 per year

DEADLINE EFFECTIVE DATES

Before March 31st to become effective July 1st

Scenario One

Implementing a Gross Receipts Tax

(Unrestricted GRT as amended July 1, 2019)

* * Management Analysis for Illustration Purposes Only * *

Potentional Revenue Generated Annually

Generates Approximately $900,000 per year

COUNTYWIDE TAX

Taos County Finance Records GRT Analysis - 1/8th ImpactPrepared:

December 19, 2019

39

FYI-C120 FOR YOUR INFORMATION

New Mexico Taxation and Revenue Department

Tax Information/Policy Office P.O. Box 630 Santa Fe, New Mexico 87504-0630

COUNTY GROSS RECEIPTS TAX

LOCAL OPTIONS

Published by the

TAXATION AND REVENUE DEPARTMENT

Revised August 22, 201940

i

TABLE OF CONTENTS

County Gross Receipts Tax Local Options .............................................................................................. 1

County Unrestricted Gross Receipts Tax (Amended July 1, 2019) ……........................................1-2

County Gross Receipts Tax (Repealed July 1,2019) ......................................................................... 3

County Infrastructure Gross Receipts Tax (Repealed July 1, 2019) ................................................. 3

County Capital Outlay Gross Receipts Tax (Repealed July 1, 2019) ................................................ 4

County Environmental Services Gross Receipts Tax (Repealed July 1, 2019) ................................. 4

County Fire Protection Excise Tax (Repealed July 1, 2019) ............................................................. 4

County Health Care Gross Receipts Tax .......................................................................................... 4

Special County Hospital Gross Receipts Tax ................................................................................... 5

Local Hospital Gross Receipts Tax (Repealed July 1, 2019) ............................................................ 5

County Hospital Emergency Gross Receipts Tax ............................................................................. 6

County Correctional Facility Gross Receipts Tax (Repealed July 1, 2019) ...................................... 6

County Emergency Gross Receipts Tax (Repealed July 1, 2019) ..................................................... 7

County Education Gross Receipts Tax ............................................................................................. 7

Countywide/County Area Emergency Communications & Emergency Medical &

Behavioral Health Services Tax ................................................................................................. 7

County Regional Transit Gross Receipts Tax ................................................................................... 8

Quality of Life Gross Receipts Tax (Repealed July 1, 2019) ............................................................ 8

County Regional Spaceport Gross Receipts Tax .............................................................................. 8

County Water and Sanitation Gross Receipts Tax ............................................................................ 8

County Business Retention Gross Receipts Tax (Repealed July 1, 2019) ........................................ 9

County Hold Harmless Gross Receipts Tax (Repealed July 1, 2019) ............................................... 9

Amending an Existing Ordinance .......................................................................................................... 10

Repealing an Existing Ordinance ........................................................................................................... 10

Steps To Enact an Ordinance ........................................................................................................... 10-11

Model Ordinance ............................................................................................................................. 12-18

Points To Remember………………………………………………………………………….............19

Table of Enactment Dates - County Gross Receipts Taxes ..................................................... appendix a

Table 1 Election Process - Positive Referendum ..................................................................... appendix b

Table 2 Petition Process - Negative Referendum - Valid Petition Filed ................................. appendix c

Table 3 Petition Process - Negative Referendum - No Petition Filed ..................................... appendix d 41

2

This publication describes the various county gross

receipts tax programs administered by the

Department1 and the requirements for imposing,

amending or repealing a county gross receipts tax

ordinance.

The county gross receipts taxes are collected at the

same time and in the same manner as the state gross

receipts tax. The county must notify the Department

at least three months prior to the effective date (either

January 1 or July 1) of the enactment of any county

gross receipts tax ordinance resulting in the

imposition of, or changes to, tax rates. The

notification must include election results and written

notice on the status of any petition calling for a

referendum. The local option tax rate changes are

combined with the state gross receipts tax rate and

incorporated into the Gross Receipts Tax Rate

Schedule that is revised and provided to taxpayers

every six months. The Department is authorized and

required to charge an administrative fee of the net

amount distributed to the counties (7-1-6.41)2.

Effective July 1, 2019, the administrative fee will be

3.0% for your location code.

UNRESTRICTED COUNTY

GROSS RECEIPTS TAX

(7-20E-9)

Amended July 1, 2019

Effective July 1, 2019, House Bill 479 removes the

restricted uses of several county local option gross

receipts taxes. In doing so, several restricted local

option rates are repealed in favor of increasing the

unrestricted countywide local option rate from 7/16

percent to 1.25 percent, the unrestricted county

remainder additional local option rate would be

capped at .5 percent. Several local options counties

not repealed but would add to the total rate

imposed in each county. Certain new replacement

authorizations will require a positive referendum.

The bill also removes restrictions on the use of

various increments of the County Gross Receipts

tax. The bill makes provision for the procedures

and guarantees in situations where various local

option gross receipts taxes have been used as a

source of funds for retiring revenue bonds.

Effective July 1, 2019, House Bill 479 retains the

cap for local government local option gross

receipts taxes but modifies the requirement for

counties to take some local options taxes to the

voters. For county-wide local options, new

authorizations that exceed 1.25 percent minus .25

percent, or 1.00 percent would have to go to the

voters for approval. For county area (county

remainder) local options, new authorizations that

exceed 0.12 percent would require an authorizing

election. Increments up to a total of twenty-five

hundredths percent shall not go into effect until

after an election is held and a majority of the voters

in the county voting in the election votes in favor of

the tax. Increments approved by voters prior to the

effective date of this 2019 act shall be included in

the increments approved by the voters, as provided

in this paragraph. Remaining increments, totaling

thirty-eight hundredths percent, shall not go into effect

until after an election is held and a majority of the voters

in the county area voting in the election votes in favor of

the tax. Increments approved by voters prior to the

effective date of this 2019 act shall be included in the

increments approved by the voters The bill specifically

allows that any voter-approved local option rates

in place before the effective date of this 2019 act to

be “grandfathered”, and not be subject to voter

approval. Local governing bodies are permitted to

take any local option GRT to the voters. If the

county is on a payment plan with The Department,

some restrictions will apply.

See page 13 for the unrestricted county gross

receipts tax model ordinances.

The Department distributes net receipts from

county gross receipts taxes to counties on or before

the last day of the month following the month of

collection.

________________________________ 1 All references to “Department” mean the Taxation

and Revenue Department. 2 Statutory citations in this publication are to the New

Mexico Statutes Annotated (NMSA 1978). 42

lupem

Highlight

lupem

Highlight

lupem

Highlight

July 2019

TABLE 1

Minimum of 3 months

8

Mail

Certified

Copy to

TRD

Publish

Ordinance

Effective

Date of

January 1

or July 1

ELECTION PROCESS

COUNTY LOCAL OPTION GROSS RECEIPTS TAXES County Opts for Election (Positive Referendum)

9

7

Publish

Notice of

Ordinance

Enact

Ordinance

& Adopt

Election

Resolution

Publish

Notice of

Election &

Election

Resolution

APPROVED

5 days

Canvass DISAPPROVED

Election Election

Notify

TRD

1 2 3

4 5 6

ELECTION PROCESS

1. The county gives notice of the proposed ordinance by publishing its title and subject matter at least two weeks

prior to consideration of the ordinance by the governing body.

2. The governing body enacts the ordinance and adopts a resolution calling for an election. The model ordinance

provided by the Taxation and Revenue Department, which includes an election certification, must be

adopted verbatim.

3. The county clerk publishes the notice of election.

4. The county clerk conducts the election.

5. The county clerk canvasses and certifies the election results.

6. The county must notify the Taxation and Revenue Department if the ordinance is disapproved by the electorate, or

proceed with step 7.

7. The county sends a certified copy of the approved ordinance to the Taxation and Revenue Department within 5

days after the election results are certified. The copy should be sent by certified mail, return receipt requested, or hand delivered to the Department. The county must keep a copy of the ordinance for its official records.

Failure to deliver a certified copy to the Department may result in the Department’s taking no action to collect

the tax and a delay of at least six (6) months of the expected revenue.

8. The county publishes the adopted ordinance in its entirety or by title and summary.

9. The ordinance becomes effective January 1 or July 1.

43

July 2019

TABLE OF ENACTMENT DATES – COUNTY LOCAL OPTION GROSS RECEIPTS TAXES COUNTY: DATE:

COUNTY CODE SIGNATURE

DATE

Type of Tax

Ordinance

Number

Effective Date

Dedication

Sunset or

Amendment Date

Rate

County Gross Receipts – 1st 1/8%

County Gross Receipts – 2nd 1/8%

County Gross Receipts – 3rd 1/8%

County Gross Receipts – 1/16%

County Infrastructure Gross Receipts – 1st 1/16%

County Infrastructure Gross Receipts – 2nd 1/16%

County Capital Outlay Gross Receipts

County Fire Protection Excise

County Environmental Services Gross Receipts

County Health Care Gross Receipts

Special County Hospital Gross Receipts

County Emergency Gross Receipts

County Correctional Facilities Gross Receipts

Local Hospital Gross Receipts

County Hospital Emergency Gross Receipts

County Education Gross Receipts

Countywide/County Area Emergency Communications &

Emergency Medical & Behavioral Health Services

County Regional Transit Gross Receipts

County Regional Spaceport Gross Receipts

County Water and Sanitation Gross Receipts

County Business Retention Gross Receipts Tax

County Hold Harmless Gross Receipts Tax

Total County Gross Receipts Tax Rate

State Gross Receipts Tax Rate 5.125%

Total Combined Rate of all Ordinances Including State Gross Receipts Tax Rate

COUNTY GROSS RECEIPTS TAX RATE FOR THE MUNICIPALITIES WITHIN COUNTY: Correct Incorrect 44

TABLE OF ENACTMENT DATES- COUNTY LOCAL OPTION GROSS RECEIPTS TAXES (To be updated every time an ordinance is enacted, amended or repealed.)

COUNTY: ___ T~A~O~s~-------------Tax Period: 1/1/2020 through 7/31/2020

COUNTY~-020 ~ Signature· ~a.eA fj

Type of Tax Ordinance Effective Date Dedication Sunset or Number Amendment Date

(if applicable) County Gross Receipts -1st 1/8% 5 JAN. 1984 General Fund

County Gross Receipts- 2nd 1/8% JAN. 1988

County Gross Receipts- 3rd 1/8% 2014-8 JULY 2015 General Purposes

County Gross Receipts - 1/16% 2007-8 JAN. 2008 1/4- county roads, streets, alleys, etc.; 3/4-infrastructure, parks, bonds & oen. fund

County Infrastructure Gross Receipts - 1st 1/16% 2007-9 JAN. 2008 Design,construct,maintain public bldgs,roads "udicial-correctional facilitv, oeneral fund.

County Infrastructure Gross Receipts - 2nd 1/16% 2007-9 JAN. 2008 Design,construct,maintain public bldgs,roads !judicial-correctional facility, general fund.

County Capital Outlay Gross Receipts 2007-10 JAN. 2008 Design,construct,maintain public bldgs,roads !judicial-correctional facility, general fund .

County Fire Protection Excise Tax 2004-1 JULY2004 Independent Fire Districts Amended 2/7/05 by Ordinance 2005-1

County Environmental Services Gross Receipts 1990-5 JAN. 1991 Environmental Services

County Health Care Gross Receipts 1993-7 JAN. 1994 County-supported Medicaid Fund

Special County Hospital Gross Receipts

County Emergency Gross Receipts

County Correctional Facility Gross Receipts 2006-04 JULY2007 Operate, construct, maintain, improve county correctional facility

Local Hospital Gross Receipts

County Hospital Emergency Gross Receipts

Quality of Life Gross Receipts

County Education Gross Receipts 2012-4 JAN. 2013 Payment of County GRT Revenue Bonds January 1, 2023

County Emergency Communications & Emergency 2016-05 Jul-17 Operation of an emergency comm center de! Medical & Behavioral Health Services Gross Receipts to be consoljJUb saf~ answerillll_Pt. County Regional Transit Gross Receipts 2008-3 JULY2009 Management, construction or operation of December 31, 2023

public transit system or transit projects County Regional Spaceport Gross Receipts

County Water and Sanitation Gross Receipts

Total County Gross Receipts Tax Rate State Gross Receipts Tax Rate- 5.125%

Total Combined Rate of all Ordinances Including State Gross Receipts Tax Rate

COUNTY GROSS RECIEPTS TAX RATE FOR THE MUNICIPALITIES WITHIN TAOS COUNTY: 1.6875% r Correct r Incorrect

Rate

0.1250%

0.1250%

0.1250%

0.0625%

0.0625%

0.0625%

0.2500%

0.2500%

0.1250%

0.0625%

0.1250%

0.5000%

0.1875%

0.1250%

2.1875% 5.1250%

7.3125%

45

GROSS RECEIPTS TAX RATE SCHEDULE Effective January 1, 2020 through June 30, 2020

Municipality or CountyLocation

CodeRate Municipality or County

Location Code

Rate

Albuquerque 02-100 7.8750% Fort Sumner 27-104 8.0000%Edgewood (Bernalillo) 02-334 7.8750% Remainder of County 27-027 6.6875%

19 Pueblos District (AISD Property) (1)a c 02-905 7.8750%

19 Pueblos District (AISD Property) (2)a c 02-906 7.8750% Anthony 07-507 8.3750%Laguna Pueblo (2) 02-952 6.4375% Downtown TIDD - Las Cruces 07-132 8.3125%Los Ranchos de Albuquerque 02-200 7.4375% Hatch 07-204 7.8125%Lower Petroglyphs TID District 02-420 7.8750% Las Cruces 07-105 8.3125%Mesa Del Sol TID District 1 02-606 7.8750% Mesilla 07-303 8.1875%Rio Rancho (Bernalillo) 02-647 8.1250% Sunland Park 07-416 8.4375%Sandia Pueblo (1) 02-901 6.4375% Remainder of County 07-007 6.7500%Sandia Pueblo (2) 02-902 6.4375%State Fairgrounds 02-555 6.4375% Artesia 03-205 7.8958%Santolina TID District 1 02-621 6.4375% Carlsbad 03-106 7.6458%Santolina TID District 2 02-622 6.4375% Hope 03-304 6.8333%Santolina TID District 3 02-623 6.4375% Loving 03-403 7.0208%Santolina TID District 4 02-624 6.4375% Remainder of County 03-003 5.9583%Santolina TID District 5 02-625 6.4375%Santolina TID District 6 02-626 6.4375% Bayard 08-206 7.8750%Santolina TID District 7 02-627 6.4375% Hurley 08-404 7.6250%Santolina TID District 8 02-628 6.4375% Santa Clara 08-305 7.6250%Santolina TID District 9 02-629 6.4375% Silver City 08-107 8.0000%Santolina TID District 10 02-630 6.4375% Remainder of County 08-008 6.5625%Santolina TID District 11 02-631 6.4375%Santolina TID District 12 02-632 6.4375% Santa Rosa 24-108 8.0000%Santolina TID District 13 02-633 6.4375% Vaughn 24-207 8.2500%Santolina TID District 14 02-634 6.4375% Remainder of County 24-024 6.4375%Santolina TID District 15 02-635 6.4375%Santolina TID District 16 02-636 6.4375% Mosquero (Harding) 31-208 6.9375%Santolina TID District 17 02-637 6.4375% Roy 31-109 7.3125%Santolina TID District 18 02-638 6.4375% Remainder of County 31-031 6.1250%Santolina TID District 19 02-639 6.4375%Santolina TID District 20 02-640 6.4375% Lordsburg 23-110 7.7500%Upper Petroglyphs TID District 1 02-607 6.4375% Virden 23-209 6.6875%Upper Petroglyphs TID District 2 02-608 6.4375% Remainder of County 23-023 6.1875%Upper Petroglyphs TID District 3 02-609 6.4375%Upper Petroglyphs TID District 4 02-610 6.4375% Eunice 06-210 7.3125%Upper Petroglyphs TID District 5 02-611 6.4375% Hobbs 06-111 6.8125%Upper Petroglyphs TID District 6 02-612 6.4375% Jal 06-306 7.4375%Upper Petroglyphs TID District 7 02-613 6.4375% Lovington 06-405 7.2500%Upper Petroglyphs TID District 8 02-614 6.4375% Lovington Industrial Park 06-158 5.5000%Upper Petroglyphs TID District 9 02-615 6.4375% Tatum 06-500 6.8125%Village of Tijeras 02-318 7.8750% Remainder of County 06-006 5.5000%Winrock Town Center TID District 1 02-035 7.8750%Winrock Town Center TID District 2 02-036 7.8750% Bonito Lake - Alamogordod 26-508 5.5000%Remainder of County 02-002 6.4375% Capitan 26-211 6.8125%

Carrizozo 26-307 7.0000%Pueblo of Acoma (1) 28-923 5.6875% Corona 26-406 6.9375%Pueblo of Acoma (2) 28-924 5.6875% Ruidoso 26-112 8.4375%Reserve 28-130 7.3750% Ruidoso Downs 26-501 7.4375%Remainder of County 28-028 5.6875% Remainder of County 26-026 5.5000%

Dexter 04-201 7.3958% City and County 32-032 7.3125%Hagerman 04-300 7.5833%Lake Arthur 04-400 6.8958% Columbus 19-212 7.9375%Roswell 04-101 7.8333% Deming 19-113 8.2500%Remainder of County 04-004 6.5208% Remainder of County 19-019 6.8750%

Grants 33-227 8.1250% Gallup 13-114 8.3125%Milan 33-131 7.7500% Pueblo of Zuni (1) 13-901 6.7500%Laguna Pueblo (2) 33-902 6.8125% Pueblo of Zuni (2) 13-902 6.7500%Pueblo of Acoma (1) 33-909 6.8125% Remainder of County 13-013 6.7500%Pueblo of Acoma (2) 33-910 6.8125%Pueblo of Zuni (1) 33-911 6.8125% Wagon Mound 30-115 7.7708%Pueblo of Zuni (2) 33-912 6.8125% Remainder of County 30-030 6.7708%Remainder of County 33-033 6.8125%

Alamogordo 15-116 8.0000%Angel Fire 09-600 7.7708% Alamogordo Landd 15-322 6.3125%Cimarron 09-401 8.1458% Cloudcroft 15-213 7.7500%Eagle Nest 09-509 7.5208% Tularosa 15-308 7.7500%Maxwell 09-202 6.8333% Remainder of County 15-015 6.3125%Raton* 09-102 8.5083%Springer 09-301 7.7708% House 10-407 8.0000%Remainder of County 09-009 6.0833% Logan 10-309 8.3750%

San Jon 10-214 8.3750%Clovis 05-103 8.1875% Tucumcari 10-117 8.3750%Clovis Airport 05-154 6.1250% Remainder of County 10-010 6.6875%Grady 05-203 6.9375%Melrose 05-402 7.7500%Texico 05-302 7.5625%Remainder of County 05-005 6.1250%

COMPENSATING TAX RATE ON SERVICES = 5.00%

STATE GROSS RECEIPTS TAX RATE = 5.125%

CIBOLA

COLFAXOTERO

CURRY

COMPENSATING TAX RATE ON PROPERTY = 5.125%

QUAY

GUADALUPE

HARDING

LINCOLN

LOS ALAMOS

LUNA

BERNALILLO

CATRON

CHAVES

MORA

HIDALGO

LEA

McKINLEY

DE BACA

DONA ANA

EDDY

GRANT

46

GROSS RECEIPTS TAX RATE SCHEDULE Effective January 1, 2020 through June 30, 2020

Municipality or CountyLocation

CodeRate Municipality or County

Location Code

Rate

Chama 17-118 8.5625% Edgewood (Santa Fe) 01-320 8.1875%Espanola (Rio Arriba) 17-215 8.9375% Espanola (Santa Fe) 01-226 9.0625%

Espanola/Ohkay Owingeh Pueblo (1)a 17-943 8.9375% Espanola/Santa Clara Grant (1)a 01-903 9.0625%

Espanola/Ohkay Owingeh Pueblo (2)a 17-944 8.9375% Espanola/Santa Clara Grant (2)a 01-904 9.0625%

Espanola/Santa Clara Grant (1)a 17-903 8.9375% Kewa Pueblo (1) 01-973 7.1250%

Espanola/Santa Clara Grant (2)a 17-904 8.9375% Kewa Pueblo (2) 01-974 7.1250%Jicarilla Apache Nation (1) 17-931 6.8750% Nambe Pueblo (1) 01-951 7.1250%Jicarilla Apache Nation (2) 17-932 6.8750% Nambe Pueblo (2) 01-952 7.1250%Ohkay Owingeh Pueblo (1) 17-941 6.8750% Pojoaque Pueblo (2) 01-962 7.1250%Ohkay Owingeh Pueblo (2) 17-942 6.8750% Pueblo de Cochiti (1) 01-971 7.1250%Pueblo de San Ildefonso (1) 17-975 6.8750% Pueblo de Cochiti (2) 01-972 7.1250%Pueblo de San Ildefonso (2) 17-976 6.8750% Pueblo de San Ildefonso (1) 01-975 7.1250%Santa Clara Pueblo (1) 17-901 6.8750% Pueblo de San Ildefonso (2) 01-976 7.1250%Santa Clara Pueblo (2) 17-902 6.8750% Santa Clara Pueblo (1) 01-901 7.1250%Remainder of County 17-017 6.8750% Santa Clara Pueblo (2) 01-902 7.1250%

Santa Fe (city) 01-123 8.4375%Causey 11-408 7.1250% Santa Fe Indian School/Nineteen Pueblos of NM (1)a c 01-907 8.4375%Dora 11-310 7.3750% Santa Fe Indian School/Nineteen Pueblos of NM (2)a c 01-908 8.4375%Elida 11-216 8.0000% Pueblo of Tesuque (1) 01-953 7.1250%Floyd 11-502 7.1250% Pueblo of Tesuque (2) 01-954 7.1250%Portales 11-119 8.1875% Remainder of County 01-001 7.1250%Remainder of County 11-011 6.6250%

Elephant Butte 21-319 8.1875%Bernalillo (City) 29-120 7.1875% Truth or Consequences 21-124 8.5000%Corrales 29-504 7.8125% Truth or Consequences Airport 21-164 6.9375%Cuba 29-311 8.3125% Williamsburg 21-220 8.1875%Edgewood (Sandoval) 29-335 7.1875% Remainder of County 21-021 6.9375%Jemez Springs 29-217 7.4375%Jicarilla Apache Nation (1) 29-931 6.3750% Magdalena 25-221 7.3125%Jicarilla Apache Nation (2) 29-932 6.3750% Pueblo of Acoma (1) 25-933 6.3750%Laguna Pueblo (2) 29-922 6.3750% Pueblo of Acoma (2) 25-934 6.3750%Pueblo de Cochiti (1) 29-971 6.3750% Socorro (city) 25-125 7.4375%Pueblo de Cochiti (2) 29-972 6.3750% Socorro Industrial Park 25-162 6.3750%Rio Rancho (Sandoval) 29-524 7.6875% Remainder of County 25-025 6.3750%Pueblo de San Ildefonso (1) 29-975 6.3750%Pueblo de San Ildefonso (2) 29-976 6.3750% El Prado Water and Sanitation District 20-415 7.5625%San Ysidro 29-409 6.8750% El Prado Water and Sanitation Districtb 20-425 8.7500%Sandia Pueblo (1) 29-911 6.3750% El Valle de Los Ranchos Water & Sanitation District* 20-419 7.3125%Sandia Pueblo (2) 29-912 6.3750% El Valle de Los Ranchos Water & Sanitation Districtb* 20-429 8.5000%Santa Ana Pueblo (1) 29-951 6.3750% Picuris Pueblo (1) 20-917 7.3125%Santa Ana Pueblo (2) 29-952 6.3750% Picuris Pueblo (2) 20-918 7.3125%Stonegate Communities TIDD 29-038 7.6875% Questa 20-222 8.3750%Kewa Pueblo (1) 29-973 6.3750% Questa Airport 20-160 7.3125%Kewa Pueblo (2) 29-974 6.3750% Red River 20-317 8.6250%Village at Rio Rancho TIDD 29-525 7.6875% Taos (city) 20-126 8.5000%Remainder of County 29-029 6.3750% Taos Airport 20-163 7.3125%

Taos Pueblo (1) 20-913 7.3125%Aztec 16-218 8.2500% Taos Pueblo (2) 20-914 7.3125%Bloomfield 16-312 8.1875% Taos/Taos Pueblo (1)a 20-915 8.5000%

Farmington 16-121 8.2500% Taos/Taos Pueblo (2)a 20-916 8.5000%Kirtland 16-323 6.6250% Taos Ski Valley 20-414 9.2500%Valley Water and Sanitation District 16-321 6.8125% Taos Ski Valley TIDD 20-430 9.2500%

Valley Water and Sanitation District (Town of Kirtland)b 16-322 6.8750% Remainder of County 20-020 7.3125%Remainder of County 16-016 6.5625%

Encino 22-410 7.3125%Las Vegas 12-122 8.3958% Estancia 22-503 8.1875%Mosquero (San Miguel) 12-418 7.3958% Moriarty 22-223 7.6875%Pecos 12-313 7.7708% Mountainair 22-127 7.9375%Remainder of County 12-012 6.8333% Willard 22-314 7.5625%

Remainder of County 22-022 6.7500%

Clayton 18-128 8.1250% (1) Sales to tribal entities or members Des Moines 18-224 7.7500% (2) Sales to tribal non-members by tribal non-members Folsom 18-411 7.5000% a Businesses located on Pueblo land within the city limits. Grenville 18-315 7.5000% b Businesses located within the water district and the city limits. Remainder of County 18-018 6.0625% c Property owned by the 19 Pueblos of NM. d Land owned by Alamogordo outside Alamogordo boundaries. Belen 14-129 8.3125%

* Indicates rate change due to enactment/expiration of local option Bosque Farms* 14-505 8.5500% taxes and/or change in the state gross receipts tax rate. Laguna Pueblo (2) 14-902 6.8750%

Los Lunas* 14-316 8.6750%Peralta 14-412 7.9375%Rio Communities 14-037 7.4375%Remainder of County 14-014 6.8750%

SANTA FE

receipts tax deductions in the CRS-1 Form Instructions located in the current CRS-1 Filer's Kit at www.taxnewmexico.gov/forms-publications.aspx.

NOTE KEY

NOTE: See the listing of Special Location Codes used to report certain gross

SANDOVAL

SAN MIGUEL

SAN JUAN

ROOSEVELT

RIO ARRIBA

TAOS

TORRANCE

SIERRA

SOCORRO

VALENCIA

UNION

STATE GROSS RECEIPTS TAX RATE = 5.125% COMPENSATING TAX RATE ON PROPERTY = 5.125%

COMPENSATING TAX RATE ON SERVICES = 5.00%

47


TAOS COUNTY

2020 GRT TAX TABLE (1/8) INCREASE

Location RATE

Proposed

Increase 0.1250

El Prado Water & Sanitation District 7.5625% 7.6875%

El Prado Water & Sanitation District b 8.7500% 8.8750%

El Valle de Los Ranchos Water & Sanitation District * 7.3125% 7.4375%

El Valle de Los Ranchos Water & Sanitation District b* 8.5000% 8.6250%

Picuris Pueblo (1) 7.3125% 7.4375%

Picuris Pueblo (2) 7.3125% 7.4375%

Questa 8.3750% 8.5000%

Questa Airport 7.3125% 7.4375%

Red River 8.6250% 8.7500%

Taos(city) 8.5000% 8.6250%

Taos Airport 7.3125% 7.4375%

8.6250%

Taos Pueblo (1) 7.3125% 7.4375%

Taos Pueblo (2) 7.3125% 7.4375%


Remainder of County 7.3125% 7.4375%

Taos Ski Valley 9.2500% 9.3750%

Taos Ski Valley TIDD 9.2500% 9.3750%

Taos/Taos Pueblo (1) a 8.5000% 8.6250%

Taos/Taos Pueblo (2) a 8.5000%

Taos County Finance Records Unofficial Impact of 1/8th GRT IncreasePrepared:

December 19, 2019

48

20

POINTS TO REMEMBER

1. To be effective on July 1, all action necessary to adopt

an ordinance imposing a tax must be completed on or before

the last day of March of that year.

2. To be effective on January 1, all action necessary to adopt

an ordinance imposing a tax must be completed on or before

the last day of September of the previous year.

3. Actions necessary to adopt the ordinance include,

completion of required petition periods, notification that no

petition was filed, elections held and notifying the Taxation

and Revenue Department of election results.

4. Failure to adopt the ordinance using the model ordinance

furnished by the Taxation and Revenue Department will

invalidate any ordinance adopted that imposes any county local

option gross receipts tax.

5. If an election is held and the electorate fails to approve

the proposed ordinance, amendment or repeal, the county must

wait one year from the election date before attempting to

impose, amend or repeal the increment of tax again.

6. Failure to submit a certified copy of the ordinance to the

Taxation and Revenue Department within 5 days after the

ordinance is adopted may result in the loss of the revenue

for at least six months.

7. The Tax Information and Policy Office of the Taxation

and Revenue Department can assist and advise you concerning

the adoption of any county gross receipts tax ordinance.

Please visit our website at

http://www.tax.newmexico.gov/Government/local-option-

taxes.aspx or call (505) 827-2588. Questions concerning the

election process should be directed to the Information

Services Division of the New Mexico Association of Counties

at (505) 983- 2101.

TABLE OF ENACTMENT DATES – COUNTY GROSS RECEIPTS TAXES

The Table of Enactment Dates on the following page should be used by the county to keep a record of

each ordinance enacted. The Taxation and Revenue Department will send a survey table to each county

every six months asking for this information. Please feel free to copy this table for your use.

49

http://www.tax.newmexico.gov/Government/local-option-taxes.aspx

http://www.tax.newmexico.gov/Government/local-option-taxes.aspx

2018

Certified Property

Valuations * Year One Year Two Year Three Year Four Grand Total

1 Mill 1,467,912,079 1,467,912 1,467,912 1,467,912 1,467,912 5,871,648

2 Mill 1,467,912,079 2,935,824 2,935,824 2,935,824 2,935,824 11,743,297

3 Mill 1,467,912,079 4,403,736 4,403,736 4,403,736 4,403,736 17,614,945

4 Mill 1,467,912,079 5,871,648 5,871,648 5,871,648 5,871,648 23,486,593

* Certified Property Valuations subject to change each year

Mill Levy assessed on property owner Tax Bills, which are typically due December 10th and May 10th.

Election

Proclamation

Special

Election Days

1/7/2020 3/24/2020 77

Election

Proclamation

General

Election Days

8/25/2020 11/3/2020 70

OPTION No. 2

Taos County will not distribute any property tax monies until after December 2021, possibly January 2022

TIMELINE FOR MILL LEVY

Current property taxes being collected are for the 2019 Certified Property Valuations

2020 Property Valuations will not be certified by Property Tax Division until June 2020

Any changes to the operating mill rate(s) must be made before that time.

Taos County will not distribute any property tax monies until after December 2020, possibly January 2021

OPTION No. 1

Scenario Two

Mill Levy

(Residential and Non-Residential Net Taxable Values)


Since the Mill Levy (Revenue Source) is derived from assessed values certified by Property Tax Division on a yearly

basis, adjustments to the mill will not be reflected until new tax bills are mailed (November)

Collection Rate: 91.5%

Taos County Finance Records

Mill Levy Analysis

1 MILL to 4 MILL

ILLUSTRATION ONLY

Prepared:

December 19, 2019

50


Taos County


SUBJECT:Discussion, consideration and decision regarding direction tostaff on Gross Receipts Tax and /or Mill Levy authorization forHoly Cross Medical Center

51


Taos County


SUBJECT: Presentation by individuals who submitted letters of interest forNew Mexico State Representative District 42

52


Taos County


SUBJECT:Discussion, consideration and possible action for therecommendation to Governor of New Mexico for theappointment of New Mexico State Representative District 42

53

taos county board of county commissioners · commissioner district v notice is hereby given to the...

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