"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.
The forms listed below must be completed for your rendition:
Generic CAB Forms
CAB-01: Report of Company Information
CAB-04: Report of Real Property
CAB-05: Report of Personal Property
Note: Use to report all general and heavy construction equipment, and related assets. You must also report all vehicles that do not have a Current New Mexico License Plate that were in New Mexico for 20 days or more.
CAB-08: Report of Leased Property
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
The following attachments are required for your rendition:
Annual Report to Stockholders
Detailed, audited income and expense statement