Font ResizeLAS CRUCES - A ruling could come later this week from state District Judge Manuel Arrieta on Do-a Ana County's first tax lightning lawsuit.
Arrieta denied a motion Monday to grant a stay on the lawsuit, filed by William and Martha Beerman, of Las Cruces. The Beermans are legally challenging attempts by the Do-a Ana County Assessor's Office to raise property taxes for their east Las Cruces home by as much as 68 percent.
Instead of granting the stay, which would have allowed the New Mexico Court of Appeals to rule on other tax lightning lawsuits filed in Bernalillo County, Arrieta decided to listen to opening arguments from Tom Figart, an attorney representing the county, and William Beerman, who is representing himself. Much of the almost two-hour hearing focused on the constitutionality of state law that allows additional taxes to be assessed for properties being purchased for the first time.
"What I have in front of me are the constitutional issues," Arrieta said. "... On the merits of this case, I hope to have a decision filed by the end of the week."
Two state District Court judges in Bernalillo County, Judge Theresa Baca and Judge Nan G. Nash, have ruled that state law authorizing
Arrieta had the options of granting the stay, and waiting for the New Mexico Court of Appeals to rule on the appeals already filed with the court; certify to the Court of Appeals that there were additional questions raised about the New Mexico Constitution from the Beerman's case; or he could rule on the lawsuit filed by the Beermans.
"I believe the Court of Appeals will benefit by the decision," Arrieta said. "... I'll make an independent decision."
The Beermans are seeking a summary judgment.
The state Constitution requires that taxes be imposed equally and uniformly, and that annual property taxes be limited. But in 2009, the New Mexico Legislature enacted a law that allows the Do-a Ana County Assessor's Office and other such offices around the state to substantially raise the property taxes on new homes and those sold within the past year. They appealed those tax charges to the Do-a Ana County Valuation Protests Board, which were determined to be $599 more than what their neighbors were being assessed.
The board upheld the County Assessor's determination, and the Beermans followed by filing a lawsuit in state District Court in Las Cruces. Beerman told Arrieta the board's ruling was "very one-sided."
Figart said the County Assessor's Office was obligated to charge the added taxes, as it is now mandated by state law. But Beerman countered that he and his wife were being singled out and there appeared to be prejudice in the decision against them.
"The board's actions were capricious and contrary to law," said Beerman, in closing arguments, of the county Valuation Protest Board's decision to uphold the charges of the additional taxes.
But Figart said the board's ruling was what had to be done to adhere with state law.
"The Tax Valuation Board has to apply the law, despite its feelings," Figart said. "If there's to be a fix, it has to come from the Legislature."
Steve Ramirez can be reached at (575) 541-5452
Tax lightning
• Existing state law requires county assessors to charge additional property taxes if a house on a property has been sold in the past year.
• Rulings from lawsuits in Bernalillo County have found the law unconstitutional.
• The decisions have been appealed to the New Mexico Court of Appeals, which has not yet ruled.
• The lawsuit filed by William and Martha Beerman is the first of its kind in Do-a Ana County.
