Tax Lightning

Where else but in New Mexico could a law that has been declared unconstitutional by the highest court still be enforced.

Tax lightning is the reassessment of real estate to full value after it is sold, whereas before sale it was limited to an increase in value of only 3 percent for the same owner. This results in extraordinarily unfair tax bills for the buyer of an existing home. The courts have stated this is unconstitutional because it creates a targeted class of taxpayer instead of taxing uniformly over the population as a whole.

But the Bernalillo County Assessor will continue to insist that you pay, dear Sir, because the legislature has not changed the law. So if I refuse to honor an unconstitutional law, I can still be punished.

That's New Mexico.