Lea County Assessor

The Lea County Assessor is responsible for valuing all real and personal property for taxing authorities in the county, such as municipalities, school districts, and hospital districts. The assessor also grants certain property-tax exemptions allowable by state law.

The Assessor manages a professional, courteous staff who provide the residents and businesses of Lea County with the following services:

• Find, list, and value residential, commercial, vacant, and business personal property for ad valorem tax purposes.
• Notify property owners of their assessed property values
• Prepare the county property real-property and personal-property tax rolls for the Lea County Treasurer
• Limitation on Increase in Value (Low income freeze for 65 and over or disabled)

Ensuring these activities are both accurate and timely results in the fair and equitable assessment of real and personal property at a reasonable cost and a well-maintained, current tax base upon which local government can base tax levies.

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