Disabled Veteran Property Tax Exemption
Veterans rated 100 percent service-connected can have their main home fully exempt from property tax. Starting in 2026, veterans rated 10 to 90 percent get a partial exemption that matches their rating. For example, 50 percent rated means 50 percent exempt.
- Who qualifies
- Rating: VA rating of 10% or higher. New Mexico resident, honorably discharged disabled veteran (or surviving spouse who continues to occupy the home) with a federal service-connected disability rating, occupying the property as principal residence.
- What you get at each level
- Partial exemption equal to your rating percent (tax year 2026 on)
- Full exemption on your main home
- How to apply
- Apply through NMDVS for a Certificate of Eligibility (DVS Form 1) and submit it to your county assessor.
Last checked October 26, 2026.
