Overview

"Construction" is defined in General Instructions H-1 (See also Section 7-36-2 C, NMSA 1978). Generally, all out of state construction contractors must report to the State Assessed Property Bureau. In-state contractors who performed construction activity in two or more New Mexico counties during the calendar year must also report to SAPB. Contractors who are located only in one county and perform construction activity only in that county must report directly to the county assessor of that county.

Form Schedule

The forms listed below must be completed for your rendition:

  • Generic CAB Forms

  • Industry CAB Forms

    • CAB-M5 Sand and Gravel: Report of Sand and Gravel Value

      • Note: This form is to be used by those companies electing the special reporting method. This method is allowable only in the extraction of sand, gravel, stone, cinders, pumice and scoria. When the surface landowner is not the same as the reporting company, please complete the requested information in the property contact step.

    • CAB-M5 CPS: Report of Cinders, Pumice and Scoria Value

      • Note: This form is to be used by those companies electing the special reporting method. This method is allowable only in the extraction of sand, gravel, stone, cinders, pumice and scoria. When the surface landowner is not the same as the reporting company, please complete the requested information in the property contact step.


Required Attachments

The following attachments are required for your rendition:

  • Annual Report to Stockholders

  • Detailed, audited income and expense statement