Office of the County Assessor
207 West Hill St.
Gallup, NM. 87301
Frequently Asked Questions
Property Tax Exemptions
Limitation on Increase in Value Form
County Assessor, Phillip Gutierrez
The major functions of the Assessor’s Office are to
discover, locate and value all residential and non-residential property
within McKinley County.
Gutierrez and his staff of four appraisers and a mapper locate properties through
surveys, mortgages, and deed transactions, and then go into the field to
inspect new constructions and place a value on each dwelling or property.
The taxable value of the property
typically is one third of the full property value, so property owners
pay taxes on only one third of the actual value of their property minus
any allowable exemptions, such as head-of-household or veteran's.
The Assessor establishes these taxable property valuations and
provides that information to the New Mexico Department of Finance and
The County Treasurer then uses a complex rate
schedule set by the New Mexico Department of Finance and Administration (DFA)
to determine the amount of tax owned by the property owner and then levies
and collects property taxes to help fund the operations of McKinley County
and cover debt service on bonds that have been passed.
important that property owners review the valuation figures o n the Notice of
Value (NOV), because this is the last step in the review process. The value on
the notice is what will be used to calculate the taxes you will pay after your
local government agencies and school districts set their budgets and the tax
rates are adopted. An exception to this is agricultural land, which s assessed
and set by the State’s Property Tax Division.
The Assessor’s Office also provides information on
projected property tax income for the McKinley County budget as well as
helping to establish the overall value of the county with the DFA.
The total valuation of McKinley County property is $694,496,903.
The picture is complicated by the fact that 80 percent of the land
in the county is Indian reservation land or other non-taxable federal
land. Only businesses on reservation land that are owned by
non-tribal members are taxable and only 20% of the total land in the
county actually is taxable.
Gutierrez and his staff maintain computerized tax roles
of about 16,227 property owner accounts with legal descriptions and values
of each piece of property. The
Assessor also works with the County Clerk to keep track of all deed
transfers when property is bought and sold.
Should you have any questions or need
assistance with any property tax issues, visit our office or call at
Chief County Appraiser, Frank Trujillo
is the Chief Appraiser for the McKinley County
Assessor’s Office and has been with the
Assessor’s Office for 7 years. Frank was born
and raised in Gallup, NM and is a Graduate of
Gallup High School. He is married to Debbie
Trujillo with 4 children, 3 boys and 1 girl, and
7 grandchildren. Frank is a member of the
International Association of Assessing Officers
and is a Certified Appraiser with the New Mexico
Taxation and Revenue Department Property Tax
Ortiz - Deputy Appraiser
Ann Marquez – Appraiser V/Data Coordinator
Williams – Deed/Affidavit/Livestock Appraiser
Corilen Largo - Personal Property Appraiser
Ryan Gutierrez – Mobile
Jennifer Russell – CAD Technician
Paulinda Yazzie –
Arlene Begay - Field Technician
Charles Becenti - Appraiser Technician
Send an email to the County Assessor