The white peonies flower was my mother’s favorite flower, but I will get to that later.

Rose Fresques Dinelli was born on August 30, 1921 and she passed away on September 6, 1997 at the age of 76 after a five-year battle with breast cancer. Rose Fresques Dinelli left a legacy of love, family, character, compassion for others, and true courage in the face of adversity, struggles and even death. This is a son’s tribute to her.

On August 30, 1921 Rose Fresques was born in Chacon, New Mexico, and raised with 4 sisters and 3 brothers. Spanish was their first language. The family was “dirt poor” with the father Max Fresques being a “carpenter” by trade and a field laborer when he needed to support his family. When the depression hit, Rose remembered that her family would say “What depression, we’re already poor!”

During World War II, Rose saw her older brothers Fred and Alex Fresques go off to war and where they both saw action. During the war, Rose took off to California and worked on an airplane assembly line to help build US war planes. She worked as a “riveter” on the planed assembly line and she said she would laugh when people called her “Rosie the Riveter”.

“Harvey Girl’s” were trained at the Alvarado with dormitory facilities provided to young woman in need of work. A very young Rose Fresques Dinelli lived in the dormitory and was trained to be a Harvey Girl. Many years later, she would meet Paul Dinelli at the Alvarado Hotel. Rose and Paul were married and had 4 children, Vernon, Gail, Pete and Pauline. Paul went to a barber school in Denver, Colorado and returned to Albuquerque and built and opened a barber shop on 3rd Street north of Lomas in Albuquerque.

Rose returned to work as a waitress after Paul became seriously ill from a World War II service-connected disability. Rose was forced to close the barbershop in order to return to work. Rose initially supported the family of 5 on the minimum wage. Paul and Rose were married for 27 years before Paul passed. She never remarried. Rose Dinelli was a waitress for some 30+ years before she passed away on September 6, 1997 at age 76. Rose Dinelli passed away in the very same Mossman-Gladden home she had purchased with her husband Paul around 1962.

My mother Rose Fresques Dinelli supported a family of 5 and kept us together when my dad became 100% disabled from a WWII service-connected disability when I was around 12. Mother returned to work as a waitress working for minimum wage and tips to support the family. For a number of years, she had to work “split shits” from 11:00 am to 2 pm to work lunches and then working from 5:00 pm to 12:00 pm to work dinner hours.

My mother loved being a waitress for over 39+ years. Mother loved people and the restaurant industry! She was one of the most independent, hardworking, determined people I have ever known. Her family was everything to her. Sure, there was love, but just as important there was immeasurable respect for someone who sacrificed so much for her family. I have no doubt she lived the meaning of “woman’s liberation” many years before the term was ever coined. She was part of “America’s Greatest Generation” who lived through the Great Depression and World War II.

Mother worked at some of the best places in Albuquerque, including the Four Hills Country Club Restaurant, the Sundowner on Central West of San Pedro, Diamond Jim’s Restaurant in Winrock, the 4 Seasons Crystal Room located in the 4 Season Hotel. The last restaurant she worked at was Maria Teressa restaurant north of Old Town on Rio Grande. She helped open and then close Maria Teressa after working there for so many years. She often told me the restaurant business was one of the few places to work where you would always see people at their very best behavior and their very worst behavior in the manner of a few hours. She also said that a measure of a person is reflected on how they treat people who work with them and for them in the service industry.

It was not until many years later when I was an adult and after she had passed that I came to really appreciate how many young woman’s lives she had touched and influenced over the years and who she worked with at the restaurants. After she passed, many would approach me and tell me what she meant to them and had done for them. One woman in particular has opened a very successful restaurant in Albuquerque with her husband and she has told me of the many fond memories she had of “Rose”. What I found is that there were many times young, struggling woman would turn to mother for guidance and help who were struggling to make a living, some single moms, needing help handling a crisis in their personal lives and struggles. She treated many as she would her own daughters and looked out for them.

I remember Winrock Shopping Center growing up as a kid. My family lived on San Pedro north of Menaul in a red brick Mossman Gladden home across from Quigley Park. My mother worked as a waitress at Diamond Jim’s Restaurant at Winrock until the day it was closed. A branch of First National Bank was in the North area outside the mall with a Safeway Grocery store and a Value House Jewelry Store.

Many years later, when I was an adult and running for Mayor in 1989, I ran into a teller who retired from the bank and who was working at a retail store. She asked me in an affectionate tone of voice if I was the son of the “ones” lady. I looked at the woman very puzzled. She knew I did not understand. She then told me she knew my mother simply as Rose. They had become friends when she was a bank teller at First National Bank. She said my mom would deposit her tips daily from her job as a waitress at Diamond Jim’s when she worked “split shifts”, the lunch and dinner shifts. All of her tips were always in one-dollar bills. Bank tellers who did not know my mother by name would call her the “ones” lady.

The white peonies flower is my mother’s favorite flower of all time. The peonies has the sweet smell of a rose when it blooms only once a year. My mother had a very large group of peonies “bulbs” in her back yard she catered to for years at the very house where we grew up. In late October, 1997 after she passed, I remember one very rainy, muddy and cold night going to her home and digging up the cluster of bulbs. I took the cluster of bulbs and ball of dirt transplanting the bulbs in the front of our home. I had serious doubt the plants would live. To our delight, my mother’s flowers survived the winter transplant, grew and on Mother’s Day, May 12, 1998, the white peonies were in full bloom as they have done each year around Mother’s Day!

My mother instilled in me the importance of getting an education, honesty, integrity, hard work, the true meaning of family and the meaning of character and courage in the face of adversity and doing what is right in life. I talk to my mother every day and thank her for what she did for our family and for me over the years.

HAPPY MOTHERS DAY ONE AND ALL! GIVE YOUR MOMS A BIG HUG AND A KISS!

On April 27,  Bernalillo County Assessor Damian Lara  filed a 15 page, 5 count civil Complaint for Declaratory Judgment and Injunctive Relief against Bernalillo County Treasurer Tim Eichenberg in State District Court. The civil complaint  alleges:

• Eichenberg willfully and knowingly violated his obligations of his office as Treasurer.
• Eichenberg usurped the authority and duties of County Assessor Damian Lara.
• Eichenberg placed his own personal interests for financial gain above his duty to the public.

The April 27 civil complaint concerns  the reclassification of 1,047 properties from residential to non-residential in 2025 that unilaterally were reversed by Treasurer Eichenberg without legal authority after the tax roll had been presented to the Office of the Treasurer by the Assessor. At the core of the legal battle waged against Treasurer Eichenberg  is how short-term rental properties should be classified for property tax purposes. The lawsuit alleges Treasurer Eichenberg unilaterally and without legal authority  changed property reclassifications from commercial property made by Assessor Lara back to residential property for tax purposes. The civil complaint seeks to prevent Eichenberg’s unilateral altering of property values and classifications which resulted in lost revenues of nearly $1.8 million in taxpayer dollars.

The lawsuit is asking the District Court to declare that the conduct and actions of Defendant Eichenberg in changing property classifications from commercial to residential were beyond his legal power and authority. The lawsuit  seeks a declaratory judgment that Eichenberg has a “conflict of interest” that precludes him from taking any official act for any property owner represented by a company known as “NM Property Tax” (NMPT) which he or family members have an interest in and that Eichenberg has benefited personally.

ASSESSOR LARA FILES MOTION FOR PRELIMINARY INJUNCTION

On May 4, it was announced in a press release that Bernalillo County Assessor Damian Lara filed a motion pleading in State  District Court for immediate relief through a preliminary injunction in the civil complaint against Bernalillo County Treasurer Tim Eichenberg. Assessor Lara is petitioning the Second Judicial District Court to restrain Bernalillo County Treasurer Tim Eichenberg and his staff and office from the ability to change the classification, valuation, or assessment of any property on the 2026 property schedule. Assessor Damian Lara said this:

“Treasurer Eichenberg changed property values in 2025 and has recently declared, publicly, he intends to change them again.  The courts must stop him to protect the integrity of a fair and equitable tax system for property owners.”

Assessor Lara has said  that because of Treasurer Eichenberg’s action, Bernalillo County lost roughly $1.8 million in tax revenue. There is direct tax impact to other taxing entities that have set budgets based on the assessed values generated by the Office of the Assessor.

Assessor Lar is asking the court to enjoin Treasurer Eichenberg from issuing further communications, in his official capacity, falsely representing that he has the authority to reclassify and revalue property. Bernalillo County Assessor Damian Lara said this:

“The Office of the Assessor has the authority to set property values for all properties within Bernalillo County.  We will continue to follow the law. … The Bernalillo County Protest Board has issued orders upholding the Assessor’s value and classification, but the Treasurer has, thus far, ignored those orders.”

CONTENTS OF ASSESSOR’S MOTION FOR PRELIMINARY INJUNCTION

Following is a summary of the substantive arguments made in the Motion For Preliminary Injunctive gleaned from the pleading document itself:

EDITOR’S NOTE: Paragraph numbers, some legal citations and attachments have been deleted with  bold highlights and captions added or made by the editor for the sake of clarity and brevity for the reader.

INTRODUCTION

The introduction of the Motion for a Preliminary Injunction filed by Assessor Lara against Treasurer Eichenberg alleges that in 2025, Treasurer Eichenberg  unlawfully altered the tax assessments of approximately 1,047 properties, changing their classification from commercial to residential, which in turn reduced their property tax.  In a Press Release issued on April 24, 2026, Treasurer Eichenberg  announced that if “similar errors are discovered on 2026 property tax bills, he will exercise that same statutory authority to resolve them”  thereby expressing publicly his intent  to do it again.

The Treasurer has publicly declared his intent to overrule the actions of the County Assessor relying on  state statute NMSA 1978, § 7-38-77.  The state statute does not authorize the Treasurers actions in 2025 and he  proposes to act without legal authority again in 2026.  In doing so, he explicitly identified the statute he intends to invoke. He has identified the conduct he intends to repeat. He has also identified that he intends to act when he receives the 2026 property tax rolls. The Assessor now seeks injunctive relief, before the 2026 schedule is improperly changed and [seeks to] enjoin the Treasurer from carrying out his publicly stated unlawful intentions.

The Treasurer’s 2025 conduct, explained in detail in the complaint,  provides the basis for this request. He accessed the certified tax schedule and unilaterally reverted approximately 1,047 properties from commercial to residential, including properties whose owners had already lost protests before the County Valuation Protest Board. He has now publicly confirmed that he did so under his asserted state statute § 7-38-77 authority and has announced he will do so again. Without injunctive relief, the 2026 certified roll will be altered the same way without any protest, court order, or directive.  It will be based on his “difference of opinion” as to classification, which state statute § 7-38-77(B) expressly excludes from a treasurer’s authority.

FACTUAL BACKGROUND

After  Assessor Damian Lara’s  2025 reclassification of 1,047 short-term rental properties from residential to commercial, the Assessor delivered  the certified tax schedule to the Treasurer Eichenberg  as required by state statute NMSA 1978, § 7-3836. After delivery of the tax schedule  the Treasurer Eichenberg accessed the County’s tax database and unilaterally reverted all 1,047 properties to residential. Treasurer Eichenberg acted without protest determination or appeal, court order, or directive from the State of New Mexico Property Tax Division.  The Treasurer also did not abide by final adverse Protest Board rulings against seven New Mexico Property Tax (NMPT) clients whose properties he reverted from commercial back to residential.

On April 24, 2026, the Bernalillo County Treasurer’s Office issued [a] Press Release. In it, the Treasurer confirms that in 2025, after the Assessor reclassified short-term rental properties, the Treasurer “used his statutory authority to ‘correct errors’ (NMSA 1978, 7-38-77) to reverse the reclassification.”  The Press Release also states that “[i]f similar errors are discovered on 2026 property tax bills, he will exercise that same statutory authority to resolve them.”   

The Press Release articulates the legal theory underlying [the Treasurer’s]  planned action, namely that the Assessor lacks authority to classify short-term rentals as nonresidential because the Property Tax Code does not define “short-term rental,” and that any such reclassification is “unlawful, premature and erroneous.” The Treasurer invites property owners to contact the Treasurer’s Office directly “[f]or any questions regarding short-term rental classification on their 2026 property tax bill.”

The Press Release  removes any doubt that the threatened conduct is concrete and imminent. Treasurer Eichenberg did not speculate  about what he might do.  The Treasurer has publicly committed in writing to unlawfully supersede the Assessor’s duties.

This litigation for a Declaratory Judgment likely will continue after the 2026 Tax Schedule is prepared and delivered by the Assessor to the Treasurer.  The Treasurer should not be allowed to once again take an illegal act with grievous consequences.

LEGAL AUTHORITY ARGUMENTS MADE

The request for an injunction against Treasurer Eichenberg asserts  a number of legal arguments  citing state statutes. Those legal arguments are as follows:

PROPERTY TAX CODE REJECTS TREASURERS’ REVERSAL OF ASSESSORS CLASSIFICATIONS.

The Treasurer’s announced 2026 plan to reverse the Assessor’s classification and valuation of short-term rental properties relies on the theory that NMSA 1978, § 7-38-77 authorizes the Treasurer to “correct errors” in the Tax Schedule. The allegation made is that the Property Tax Code’s plain language rejects the Treasurer’s  theory.

CLASSIFICATION AND VALUATION AUTHORITY IS VESTED EXCLUSIVELY IN THE ASSESSOR.

The Property Tax Code grants responsibility and authority to the Assessor for the valuation of all property at issue subject to valuation. (State statute NMSA 1978, § 7-36-2.)  Properties are presumed non-residential, and the burden rests on the property owner to establish residential use. (State statute NMSA 1978, § 7-38-17.1.) The Assessor’s valuation and classification carry a statutory presumption of correctness. (State statute NMSA 1978, § 7-38-6.) The Treasurer is given no statutory role in classification or valuation.

STATE STATUTE NMSA 1978 7-38-77 DOES NOT AUTHORIZE THE TREASURER’S CHANGE OF CLASSIFICATION OR VALUE.

The Treasurer’s authority over the certified tax roll is narrow and ministerial. State statute NMSA 1978 § 7-38-77 enumerates limited circumstances for correction of “obvious errors” on the schedule. Subsection (B) of the statute expressly excludes from the term “obvious errors” any disagreement over methodology of valuation or value and states:

“[T]he term “obvious errors” as used in this section does not include the method used to determine the valuation for, or a difference of opinion in the value of, the property subject to property taxation. (State Statute NMSA 1978, § 7-38-77(B)).” 

THE TREASURER’S ANNOUNCED PLAN IS TO AGAIN REVERSE THE ASSESSOR’S CLASSIFICATION OF SHORT TERM RENTAL PROPERTIES BECAUSE THE TREASURER BELIEVES THE UNDERLYING INTERPRETATION IS “UNLAWFUL, PREMATURE AND ERRONEOUS.”

This statement clearly explains that the Treasurer’s justification is a difference of opinion about classification methodology, not the correction of a clerical or ministerial error. That is a textbook example of what subsection (B) excludes. The Treasurer’s own pronouncement thus identifies the express statute he intends to violate and the act he intends to take to violate it.

HOUSE MEMORIAL 52 CONFERS NO AUTHORITY ON THE TREASURER.

The Treasurer’s Press Release references 2025 House Memorial 52, but a memorial is not a statute. (N.M. Const. art. IV.)  House Memorial 52 created no legal rights nor duties. House Memorial 52  requested a study and asked assessors to suspend reclassification voluntarily. It did not amend the Property Tax Code, did not redefine the terms “residential” or “nonresidential,” and did not transfer classification authority from the Assessor to the Treasurer.

TREASURER EICHENBERG  ARGUES  THAT THE LEGISLATURE HAS NOT YET ENACTED LEGISLATION THAT WOULD SPECIFICALLY CREATE A FORM OF COMMERCIAL PROPERTY REGULATION TITLED “TAXATION OF SHORT-TERM RENTALS IN RESIDENTIAL ZONES”.

While that is true, it has no impact on the authority of the Assessor to properly assess all properties in his County, whether or not specifically identified by Statute.  Furthermore, the Legislature has already acted in allowing a local tax on short term rentals.

Under State statute NMSA 1978 §§ 3-38-13 et seq, the legislature made changes in 2020 to ensure inclusion of short term rentals under local authority to impose a Lodger’s Taxes. The two sections that now include short term rentals as taxable property for purposes of lodgers taxes begin with NMSA 1978 § 338-14 G. which defines taxable premises as, “ …a hotel, motel or other premises used for lodging that is not the vendor’s household or primary residence.”

State statute NMSA 1978 § 3-38-16 A. (1) exempts taxation of a vendee whom, “has been a permanent resident of the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary.”   The effect of this legislation is to extend lodgers taxation to residences used primarily for a commercial lodging use, which is the criteria the Assessor applied in this Property Tax context.  There is simply no legislative limit placed on the Assessor to identify commercial uses of property and tax them accordingly.

THE EXCLUSIVE REMEDY FOR A PROPERTY OWNER TO CHALLENGE A VALUATION OR CLASSIFICATION CHANGE IS BY FILING A PROTEST OR ACTION IN DISTRICT COURT.

In this matter, the Assessor exercised his statutory duty to determine how to assess properties that he discovered were being used as short term rental properties as their primary use.

If a property owner is aggrieved by such revaluation and reclassification, they may file a protest of the classification and valuation changes to a protest board or file a direct action in State District Court for a refund. (State statutes NMSA 1978 §§ 7-38-21 and 7-38-40.)   If a protest is unsuccessful a property owner may appeal to State District Court. (State statutes NMSA 1978 § 7-38-28 referring to §39-3-1.1.)

There is no  remedy provided in Statute for a property owner to request the Treasurer to alter their valuation or classification.  

TREASURER EICHENBERG HAS USURPED THE ASSESSOR’S AUTHORITY TO VALUE AND CLASSIFY PROPERTY.

Treasurer Eichenberg  has usurped the authority of the property owners to have their rights legally adjudicated to reduce their valuation or to reverse the reclassification of their property as commercial.  The Treasurer acted  beyond his legal power and authority (ultra vires) and acted illegally to subvert the authority of the Assessor, the County, the property owners and the Court.

THE ASSESSOR HAS AN ANNUAL DUTY TO MAINTAIN PROPER PROPERTY VALUATIONS.

The Treasurer argues that only the State Legislature may determine how the Assessor should exercise his statutory authority to classify properties that had historically been residences, if they change their primary use to commercial short term rental use. No such limitation is provided for in State Statute, nor could it be.

In our ever-changing world, it is the Assessor that has  the duty  to recognize when any property fallen out of residential use and become used primarily commercially. Annual maintenance of current and correct value of properties is the Assessor’s statutory duty. ( State statute NMSA 1978 § 7-36-16.)  Specifically, the statute provides Assessors “shall also implement a program of updating property values so that current and correct values of property are maintained and shall have the sole responsibility and authority at the county level for property valuation maintenance, subject only to the general supervisory powers of the Director.”

There has been no direction from the State Director of Taxation and Revenue as of the date of filing of the motion that the Assessor has a duty to reclassify a property to non-residential from residential if, by a change in use, it has become a commercial property.  In fact, the Assessor would be in direct violation of his duty to annually maintain correct values of property with such changes in use.

THE COUNTY AND THE ASSESSOR  WILL SUFFER IRREPARABLE HARM ABSENT INJUNCTIVE RELIEF.

The 2025 record of Treasurer Eichenberg’s actions demonstrates the harm that occurred when the Treasurer altered the certified roll. The 2026 announcement guarantees those harms will reoccur unless the Court intervenes.

UNLAWFUL AMENDMENT OF THE CERTIFIED 2026 TAX SCHEDULE.

The 2026 Tax Schedule will be delivered by the Assessor to the Treasurer on October 1, 2026 as required by statute. (State statute NMSA 1978, § 7-38-36.)  The Press Release commits to change that Schedule based on his classification disagreement. Once altered, the Schedule cannot be made whole by money damages. Tax bills will be issued based on an incorrect schedule and affected members of the public will rely on the incorrect bills. The harm to the accuracy of the official record of taxable property is inherently irreparable.

UNDERMINING THE PROTEST PROCESS.

The Property Tax Code creates two avenues to dispute property classifications. New Mexico state statute  §7-38-21 creates a protest process and state statute  §7-38-25 a refund action. The Treasurer’s  proposed correction to the tax schedule in 2026 circumvents both.

By inviting taxpayers in a press release  to contact the Treasurer’s Office for relief, the Treasurer encourages owners to skip the statutory protest process and engage an extra-statutory remedy that the Treasurer has no authority to create. In 2025 similar actions transpired as owners withdrew protests in apparent reliance on the Treasurer’s representations that he could “correct” their bills unilaterally.

Without injunctive relief, the 2026 protest process will be undermined the same way, and 2026 owners will lose timely administrative remedies they may not be able to recover after the fact.  This usurpation of power effects the legal rights of effected tax payers to get legal remedies available, and divests the judicial branch from exercising its authority for judicial review of administrative acts.

CONTINUED USURPATION OF THE ASSESSOR’S STATUTORY DUTIES.

The Assessor’s exclusive authority over classification is itself a protected interest. An elected officer’s ability to perform the duties of office cannot be quantified in dollars, and the Treasurer continuing to act  beyond his legal power and authority (ultra vires) interference inflicts ongoing institutional harm.

LOSS OF COUNTY REVENUE.

The 2025 reclassifications by Treasurer Eichenberg projected County revenue reductions  by approximately $1.8 million. A Similar revenue loss for 2026 can be anticipated based on the Treasurer’s Press Release. Although revenue can in principle be quantified, the Treasurer’s Office does not have the funds to make up for any shortfalls.  Additionally, the harm is not just enumerated in dollars it also is the distortion of the tax process upon which County operations depend.

THE BALANCE OF EQUITIES FAVORS THE ASSESSOR.

The injunction the Assessor seeks would require the Treasurer to do nothing more than comply with the law. The Treasurer would retain all authority NMSA 1978, §7-38-77 grants him. Further, affected property owners retain the lawful remedies the Code provides them.  They can protest under State statute NMSA 1978, §7-38-21 or seek refund action under state statute NMSA 1978, §7-38-25.

The injunction sought  in no way interferes with the rights of property owners. A failure to grant an injunction however would undermine the Assessor’s duly elected position and the authority granted by the legislature to maintain a program of updating property values.  As the New Mexico Supreme Court succinctly said, “[s]imply put, the county assessor is in charge; it is the responsibility of that office to get the job done. (Robinson v. Bd. of Comm’rs of Cnty. of Eddy, 2015-NMSC-035, ¶ 11, 360 P.3d 1186, 1189).

The status quo is clearly to uphold the law as it is written.  The relief requested here would simply keep the current law in place until the Court can rule on the merits of this case.

THE PUBLIC INTEREST STRONGLY FAVORS INJUNCTIVE RELIEF.

The public interest is served by the lawful and uniform administration of the property tax system. The public interest is disserved by an elected officer, acting outside of his statutory authority, seeking to overrule the lawful actions of the County Assessor.

The Treasure’s Press Release’s invitation to taxpayers to bypass the Code’s protest mechanisms and seek relief directly from the Treasurer’s Office … magnifies the public-interest concern because it misinforms the public to participate in an extra-statutory remedy the Treasurer has invented wholesale.

THE PUBLIC ALSO HAS AN INTEREST IN PREVENTING THE USE OF PUBLIC OFFICE FOR PRIVATE BENEFIT.  

The conflict-of-interest concerns set forth in the civil complaint filed by the Assessor  persist into 2026. The same official who has a financial interest in NM Property Tax, Inc., a private tax appeals firm, has now committed to apply his “correct errors” theory to 2026 bills. The public interest in preventing that conduct, and in restoring the lawful allocation of authority between Assessor and Treasurer, is at its highest.

SWEEPING RELIEF SOUGHT. County Assessor Damion Lara seeks the following sweeping  preliminary injunction relief from the court against County Treasurer Tim Eichenberg:

1. Enjoining Treasurer Tim Eichenberg and his staff from altering, modifying, or reversing the classification, valuation, or assessment of any property on the 2026 property tax schedule, or any subsequent tax year’s schedule, except as expressly authorized by NMSA 1978, § 7-38-77 and allowing only the narrow category of clerical and ministerial errors that subsection (B) of that statute permits.
2. Enjoining the Treasurer Tim Eichenberg from invoking, or directing his office to invoke, to “correct errors” to reverse, modify, or override any classification or valuation determination made by the Assessor or any final determination of the County Valuation Protest Board.
3. Enjoining the Treasurer Tim Eichenberg from issuing further communications, in his official capacity, that represents that he possesses the authority to reclassify and revalue property or to override such determinations of the Assessor or the Protest Board.
4. Directing the Treasurer Tim Eichenberg and Assessor Damon Lara to take the necessary legal steps to restore to the County’s tax database the nonresidential classifications of the approximately 1,047 properties unilaterally reverted to residential for tax year 2025.

HEARING ON MOTION YET TO BE SCHEDULED

Attorneys representing Bernalillo County Assessor Damian Lara have submitted a request for hearing on the Motion for Preliminary Injunction. A hearing has yet to be scheduled by the District Court.

COMMENTARYN AND ANALYSIS

Bernalillo County Assessor Damian Lara was correct and stands on solid legal authority to reclassify short-term rental property as commercial property for purposes of taxation. Bernalillo County Assessor Damian Lara and the Assessor’s Office did its due diligence and undertook the lengthy and exhaustive annual process of reclassification of properties that was fair and reasonable.

Treasurer Tim Eichenberg’s has said that under state law he is allowed as Bernalillo County Treasurer to “correct obvious errors” to the property tax schedule, including errors of property classification. Eichenberg’s position  is a very warped interpretation of the law and not based in reality.

Eichenberg’s actions, if proven true by the civil  litigation, were a clear attempt to usurp the legal authority of County Assessor Damian Lara  and nothing more than political interference with the duties and responsibilities of the County Assessor.

County Assessor Damian Lara had no choice but to go to court to prohibit Eichenberg from interfering with Lara’s duties and responsibilities as County Assessor and seeking injunctive relief.

On April 27, Bernalillo County Assessor Damian Lara filed a formal complaint with the New Mexico State Ethics Commission requesting an investigation into suspected violations of the New Mexico Government Conduct Act (GCA)  by Bernalillo County Treasurer Tim Eichenberg. The ethics complaint takes the form of a letter to New Mexico Ethics Commission Director Jeremy Farris.

Following is the ethics complaint:

EEDITOR’S NOTE: Some legal citations and all attachment references have  been deleted with bold highlights added by the editor for the sake of clarity and brevity for  readers.

“Dear Director Farris:

 I request that the State Ethics Commission investigate potential violations of   the New Mexico  Government Conduct Act (“GCA”). Specifically, I am concerned that Bernalillo County Treasurer Tim Eichenberg … violated his fiduciary duty as a public servant by taking official government action for personal gain. The GCA  …  prohibits taking official acts that directly and disproportionately benefit the financial interest of the employee, their immediate family, or a business they represent.

 It appears Bernalillo County Treasurer Tim Eichenberg acted in his official capacity to benefit his family’s private business named NM Property Tax (“NMPT”). From NMPT’s website and New Mexico Secretary of State records, it appears Treasurer Eichenberg and/or his family possess a substantial interest in NMPT.  Attachments 1-3 … prominently display Treasurer Eichenberg’s photograph and credentials with the phrase, “Odds are you are paying too much in property taxes!”.  … Attachment 4  lists Sandra Eichenberg as an Officer of NMPT and Katy Fugate is listed as a Director of NMPT. My understanding is that Officer Sandra Eichenberg is Treasurer Eichenberg’s wife, and Director Fugate is Treasurer Eichenberg’s daughter.

NMPT is in the business of contesting property tax assessments in Bernalillo County and throughout New Mexico. Its website advertises as such stating:

We Can Save You Money!

Not all property taxes are created equal. You may very well be

Paying more than you need to. The good news is New Mexico Property Tax (NMPT)-the qualified property tax firm in New Mexico-can protest those taxes for you!

ODDS ARE YOU ARE PAYING TOO MUCH

IN PROPERTY TAXES!

There’s No Risk to You!

If we don’t save you money, it won’t cost you a dime! Our No-Savings No-Fee program guarantees no Hidden costs or upfront fees.

In 2025, NMPT represented at least seven clients before the Bernalillo County Valuation Protest Board … .The Board was created by statute as an administrative body to determine property tax protests. Board members hear and decide property tax protests submitted by property owners who dispute the valuation of their property set by the County Assessor’s Office. [State statute: NMSA 1978  7-38-2 IA(I).]

NMPT represented eight property owners on protest, and seven of those owners in front of the Board.  … .

Treasurer Eichenberg’s name was listed on the signature line of several agent authorization agreements between property owners and NMPT, submitted to the Board, which also indicates his critical role with NMPT.  …  In all eight cases, the Assessor’s Office determined that the properties operated as full-time, short-term rental properties and should be classified as non-residential properties (i.e. commercial properties),rather than residential. This is significant because tax assessments of non-residential properties can be adjusted annually to reflect the value of the property, whereas residential property assessment may only be increased by up to 3% per year unless there is a change of ownership or other limited circumstance.

NMPT appealed a total of eight assessments by filing a protest, ultimately withdrawing one.  NMPT argued these properties should not have been classified as nonresidential properties. …  In all seven cases that proceeded to the Board, the Board affirmed the determination of the County Assessor and denied NMPT’s appeal that the properties be reassessed as residential. In the eighth case, Treasurer Eichenberg altered the property’s classification, receiving a financial benefit from the tax savings. Anyone who disagrees with a decision of the Board may file an appeal of that decision in the district court. NMPT failed to file any appeals to the district court. Treasurer Eichenberg …  ignored the decision and orders of the Board to uphold the values and non-residential classification of the properties as determined by the Office of the Bernalillo County Assessor.

Instead, on October 27, 2025, Treasurer Eichenberg published a press release from his office indicating that he corrected “the classification of short-term rental properties on this year’s tax bill after they were reclassified as nonresidential by the county assessor.” …  In a related document titled “Affidavit” and signed by him, Treasurer Eichenberg states in pertinent part that “I am aware that the Bernalillo County assessor has reclassified 2,000 single family homes as nonresidential and removed the 3% cap assessed values.”  …  He further states that “[i]n my current role as county treasurer and with authority given to me by state statute, I have attempted to correct the classification of nonresidential properties described as short term rentals by the county assessor, to residential.” Worth noting, I believe most other counties in the state classify properties used primarily as short-term rentals as none residential properties.

Contrary to state law, Treasurer Eichenberg changed the value and reclassified 1,047 non-residential properties back to residential status, which usurped the role and duties of the Assessor, and adversely impacted the County’s projected revenue by approximately $1.8 million. Attached [as an exhibit] …  is the list of the 1,047 altered properties. There appears to be no statutory authority for his actions, and the statute upon which Treasurer Eichenberg relies explicitly notes that a difference of opinion is not grounds to alter the tax schedule.

Treasurer Eichenberg …  also affirmatively stated in a press release on April 24, 2026 that “[i]f similar [changes in classification] are discovered on 2026 property tax bills, [the Treasurer] will exercise that same [alleged] statutory authority to resolve them.”  The Bernalillo County Code of Conduct determines that an elected official “shall treat their position as a public trust, with a fiduciary duty to use the powers and resources of public office only to advance the public interest and not to obtain personal benefits or pursue private interests.”  …

Treasurer Eichenberg or his family appear to have a financial interest in NMPT, a business whose main objective is reducing the property tax obligations of its clients. NMPT advertises that its fees are contingent on reducing its clients’ taxes.

 Of the eight cases referenced above, Treasurer Eichenberg’s official action as County Treasurer reduced the combined tax obligations of those eight clients by almost $16,000, which, according to NMPT, likely resulted in fees from those property owners going to Treasurer Eichenberg or his family.

Even more troubling, Eichenberg’s family’s business model—fighting the County Assessor on property valuation—seems to be a walking conflict of interest to his potentially illegal actions as County Treasurer to change property classification and their valuations.

I believe Tim Eichenberg, in his official capacity as Bernalillo County Treasurer, personally intervened to reduce his clients’ tax burdens, to benefit his family’s own business. In doing so, he abandoned his public duty for private gain in direct violation of the Government Conduct Act.  …

If the State Ethic’s Commission substantiates the violations I believe have occurred, I respectfully request the matter be referred to the New Mexico Department of Justice for further action. I stand ready to provide additional information or answer any questions the State Ethics Commission may have.

Respectfully,

Damian R. Lara

Bernalillo County Assessor

ADDITIONAL EVIDENCE SUBMITTED BY LARA TO ETHICS COMMISSION

On May 1, Bernalillo County Assessor Damian sent a letter to Jeremy Farris,  the Executive Director of State Ethics Commission submitting further evidence of  potential violations of the New Mexico Government Conduct Act (“GCA”) by Bernalillo County Treasurer Tim Eichenberg.  The letter notes Treasurer Tim Eichenberg has made public comments that he and his family members sold their interest in the family business named NM Property Tax (“NMPT”) to avoid a conflict of interest once he became the Bernalillo County Treasurer.

The letter from County Assessor Lara to  Director Farris of the New Mexico Ethics Commission states in part:

“… Treasurer Eichenberg became the Bernalillo County Treasurer on January 1, 2025. With this understanding, the enclosed document provides evidence which contradicts his assertion [that he and his family members sold their interest in the family business named NM Property Tax (“NMPT”).]  

Specifically, on January 15, 2025, the Sandoval County Valuation Protest Board (“Sandoval Board”) heard a protest from Presbyterian Healthcare Services. The Sandoval Board made a ruling on February 10, 2025. For purposes of this matter, the following is relevant and contained in the Sandoval Board’s Decision and Order:

All applicable Statutes, Property Tax Division regulations, arguments and all the evidence presented at the hearing were fully considered by the Board and the Board being fully informed on the premise finds as follows:

    … .

4. The property owner (referred to herein as “Property Owner” or “Protestant”), was represented by Tim Eichenberg and Carolyn Winter from New Mexico Property Tax, appeared in person and were informed with respect to relevant statutes and Property Tax Division regulations governing proceedings before the Board.

                 … .

On August 1 1, 2025, Treasurer Eichenberg again appeared before the Sandoval Board, this time on behalf of Presbyterian Healthcare Services. In a recording of the proceeding, Treasurer Eichenberg can be heard saying that he negotiated a fee with Carolyn Winter, implying that he is now working for her. Carolyn Winter is purportedly the new owner of NMPT. Treasurer Eichenberg can further be heard saying that “Presbyterian has been wronged … .” In essence, it appears that Treasurer Eichenberg still had a business relationship with NMPT on this date and was advocating on behalf of Presbyterian Healthcare Services.

This information …  provides evidence that Treasurer Eichenberg continued to be a part of NMPT after January 1, 2025. On information and belief, this was not the only tax matter in which Treasurer Eichenberg represented parties in protest hearings for NMPT.

 … [T]his information raises the question whether Treasurer Eichenberg has recused himself from all matters involving Presbyterian Healthcare Services in Bernalillo County.

…

COMMENTARY AND ANALYSIS

The additional information provided in the May 1 letter to the State Ethics Commission  by Assessor Lara regarding  the  Sandoval County Protest Board is a “smoking gun” revealing  that Treasurer Eichenberg remained involved with the private consulting firm NM Property Tax in two separate Sandoval County Protest Board hearings, one on January 15, 2025 and the other on August 11, 2025.

FINDINGS OF FACT BY SANDOVAL COUNTY PROTEST BOARD

The  decision and order dated February 17, 2025, makes the specific finding of fact that “the property owner was represented by Tim Eichenberg and Carolyn Winter from New Mexico Property Tax.”  The decision and order was in relation to a January 15, 2025 hearing.

In the audio recording from an August 11, 2025 hearing, Treasurer Eichenberg states that he negotiated a fee with Carolyn Winter, alleged to be the  owner of NM Property Tax, indicating an ongoing business relationship. Eichenberg’s statement suggests he maintained a business connection with Winter after taking office as Bernalillo County Treasuer when he was required to sever any ties that could create a conflict of interest.

LEGAL ACTION BY LARA

Bernalillo County Assessor Daman Lara was correct and stood on legal ground to reclassify short-term rental property as commercial property for purposes of taxation. The Assessor’s Office did its due diligence and undertook the lengthy and exhaustive annual process of reclassification of properties that was fair and reasonable.

Treasurer Tim Eichenberg’s has said that under state law he is allowed as Bernalillo County Treasurer to “correct obvious errors” to the property tax schedule, including errors of property classification. Eichenberg’s position  is a very warped interpretation of the law and not based in reality.

Eichenberg’s actions, if proven true by the civil  litigation, were a clear attempt to usurp the legal authority of County Assessor Damion Lara  and nothing more than political interference with the duties and responsibilities of the County Assessor. County Assessor Damion Lara had no choice but to go to court to prohibit Eichenberg from interfering with Lara’s duties and responsibilities as County Assessor.

The most  troubling accusation in the ethics complaint filed by Assessor Lara against Treasurer Eichenberg is the allegation Eichenberg  misused  his position as Treasurer for his own personal financial gain. Eichenberg proclaiming it was nothing more than an “embarassing” mistake that he was still listed as an owner of  NM Property Tax  stretches his credibility to the breaking point.

SMOKING GUN

The audio recordings from the  August 11, 2025 hearing  of two Sandoval County Protest Board hearings revealing that the property owners were represented by Tim Eichenberg and Carolyn Winter from the firm New Mexico Property Tax are the “smoking gun” proving the allegation that he remained involved with the business NM Property Tax after he was elected Bernalillo County Treasurer.

It’s difficult to accept Treasurer Tim Eichenbergs’s explanation that he was not aware that he was still listed as an owner of  NM Property Tax with the company paid to be involved with appeals before the Bernalillo County Valuation Protest Board. Over many decades, Eichenberg has been an elected official and  a real estate broker and property tax consultant. He has served three terms as Bernalillo County Treasurer, two terms as the New Mexico State Treasurer as well as serving as a New Mexico State Senator. Echenberg knows or should know the ethical rules imposed on elected officials, both state and county, and knows the need to avoid even the appearance of impropriety when it comes to elected officials conduct while in office and conflicts of interest. Eichenberg has also been a realtor and in the property management business for decades and has dealt with over the years in property tax appeals. He knows or should know the ethical rules imposed on realtors.

The ethics complaint needs to be fully investigated and litigated by the State Ethics Commission as soon as possible so that the Bernalillo County Assessor and Treasurer can resume their duties and responsibilities to the public without going out of their way to destroy each other’s credibility or to destroy each other’s work.

Link to previous News and Commentary article is here:

County Assessor Damian Lara Files Civil Complaint For Injunction And State Ethics Complaint Against County Treasurer Tim Eichenberg Over Unilaterally Reversing Reclassification Of Properties For Tax Assessments; Lara Alleges Eichenberg Had No Authority To Changed Tax Rolls And Did So For His Own Financial Gain; Commentary: Ethics Complaint Most Serious Charges 

On May 3, the Albuquerque Journal released its poll on the June 2  New Mexico contested Republican primary race for Governor between Republicans Greg Hull, Doug Turner and Duke Rodriquez. Greg D. Hull is the former Mayor of Rio Rancho, Doug Turner is a small business owner from Albuquerque and Duke Rodriguez is a cannabis entrepreneur and a former New Mexico  Human Services Cabinet Secretary under then Republican Governor Gary Johnson.

The sole question asked of the 477 Republicans and 51 independents who said they were likely to vote in the Democratic primary was this:

“If the Republican primary election for Governor was held today, and the candidates were Greg D. Hull, Doug W. Turner and Duke Rodriquez  who would you vote for?”

ALBUQUERQUE JOURNAL POLL RESULTS IN REPUBLICAN PRIMARY

The Journal poll found former Rio Rancho Mayor Gregg Hull leading his two Republican rivals with 30%, with Doug Turner at 21% and Duke Rodriguez  at  9% among Republican and Independent voters who plan to cast a ballot in the June 2 election. The Journal poll found that whopping 40% of New Mexico Republicans have not decided who to support in the state’s open race for governor.

Brian Sanderoff, the president of Albuquerque-based Research & Polling Inc., which conducted the poll and that exclusively polls for the Journal, noted that none of the three Republican candidates vying for their party’s nomination have held statewide or congressional office before, which could contribute to their limited name recognition around New Mexico. Sanderoff said this about the poll results:

“Republican voters are still getting to know their three candidates for governor, so the race is up for grabs.”

Thus far, the three Republicans have avoided  attacking one another. They largely agreed on key issues during a televised debate, though they did diverge on the future of the state fairgrounds. Duke Rodriguez  is the only Republican candidate thus far that has been running TV ads promoting his platform and policies.

REGIONAL VIEWS

 The Journal Poll, unlike in the Democratic primary contest poll, did not find big swings in voters’ preferences in the Republican  primary based on their self-described political ideology or education levels.

The Journal poll did find significant differences based on region.  Former Mayor Hull had a commanding lead over his Republican rivals in both the Albuquerque metro area and in the state’s north-central region. The  advantage is more likely than not due to Hull having served as Rio Rancho’s mayor for 12 years before stepping down and not running for reelection as Rio Rancho Mayor to run for Governor.

Notwithstanding, former Rio Rancho Mayor Hull trailed Turner among voters who live in Eastern New Mexico which traditionally is the conservative part of the state where the agriculture and oil industries have extensive political influence.  The poll found that  27% of Eastern New Mexico voters surveyed said they planned to vote for Turner, compared to 19% for Hull.

The poll found that in the Las Cruces and the Southwestern New Mexico region, more than half the voters were still undecided.

The poll found that when it comes to  gender differences, both male and female voters were more likely to support Hull than either Turner or Rodriguez, but women were more narrowly split than were men.

INDEPENDENT VOTERS

This year’s primary election marks New Mexico’s first-ever semi-open primary under a law approved last year that allows independent voters to cast a ballot in either the Democratic or Republican primary without having to change their party affiliation.

While independent voters, or those who decline to affiliate with a political party, have seen their numbers grow in recent months and  now makes up roughly 26% of New Mexico’s total voting population, it’s unclear how many of them will ultimately vote in the June primary election. For that very reason, Republicans made up 90% of the Journal Poll’s sample size, with independents who said they planned to cast a ballot in the GOP primary making up the remaining 10% of the sample.

Rodriguez posted the strongest support  among independent voters than he did among registered Republicans with 14% of such voters surveyed saing they planned to vote for Rodriguez.  In contrast, support levels did not vary for Hull and Turner based on party affiliation.

POLL METHODOLOGY

 The 2026 primary election is New Mexico’s first ever “semi-open” primary under the newly enacted state law that allows independent voters to cast their votes in either the Democratic or Republican primary without having to change their party affiliation.

The Journal Poll of the Republican Primary  was conducted from April 24 to May 1. The Journal poll was taken of 477 registered Republicans who cast ballots in the 2020, 2022, and/or 2024 Republican primary elections, and a sample of Republicans who registered to vote since January 2025, who said they are very likely to vote in the upcoming election.

The poll also included 51 independent (or unaffiliated) voters with proven voter history, who said they are very likely to vote in the upcoming Republican primary election.  The total poll sample was  528, with a margin of error of plus or minus 4.3%. The poll’s margin of error grows for subsamples. The sample was stratified by race/ethnicity, county and age, based on traditional voting patterns to ensure a more representative sample.

All interviews were conducted by live, professional interviewers, based in Albuquerque, with multiple callbacks to those who did not initially answer the phone. Both cellphone numbers (96%) and landlines (4%) of likely primary election voters were used.

The link to read the full Albuquerque Journal article quoted or relied upon is here:

https://www.abqjournal.com/news/journal-poll-hull-leads-in-three-way-gop-primary-race-for-governor-but-many-voters-still-undecided/3034340

https://www.koat.com/article/gubernatorial-race-new-mexico/71206659

RECALLING JOURNAL POLL ON DEMOCRATIC PARTY PRIMARY

On Sunday, April 26,  the Albuquerque Journal released its  poll on the June 2  contested race for Governor in the Democratic Party Primary between former Biden Cabinet Interior Secretary Deb Haaland and Bernalillo County District Attorney Sam Bregman.

The Journal poll found that 52% of proven Democratic and Independent voters surveyed said they planned to vote for Haaland while 30%  said they planned to vote for Sam Bregman. The remaining 18% of the total polled said they were undecided.

https://www.abqjournal.com/news/journal-poll-haaland-holds-solid-lead-over-bregman-in-hotly-contested-gubernatorial-primary-race/3029283

KRQE EMERSON COLLEGE POLL 

On April 22  KRQE News 13 reported on an independent poll it commissioned taken by Emerson College. The Emerson College poll was of 1,000 likely primary voters including 250 independents who for the first time are able to vote in state party primary elections. The Emerson College poll was conducted April 18-19.

The Emerson College poll results were  as follows:

DEMOCRATS

KRQE’s Emerson College poll revealed that Deb Haaland had a commanding lead of 16% over Sam Bregman with Haaland securing  40% to Bregman’s 24%. According to the poll, 40% of Democrats and Independents polled said they plan to vote for Haaland, while 24% say they will vote for Bregman.  A whopping 36% of Democrats  say they are undecided on who they will vote for Democratic primary on June 2.

https://www.krqe.com/news/politics-government/elections/deb-haaland-takes-commanding-lead-in-latest-new-mexico-gov-primary-race-poll/

REPUBLICANS

KRQE’s Emerson College  poll revealed that Rio Rancho Mayor Gregg Hull lead s with 21%, former New Mexico Human Services Secretary and Ultra Health CEO Duke Rodriguez secured 10%, former New Mexico Judicial Standards Commission Chair Doug Turner secured  9%. A whopping 61% of Republican voters in the poll are undecided.

https://www.krqe.com/news/politics-government/hull-takes-early-lead-in-race-for-republican-primary-for-new-mexico-governor-poll-shows/?ipid=promo-link-block1

MILLIONS RAISED BY DEMOCRATS, REPUBLICAN FUNDRASING LAGS WAY BEHIND

HAALAND vs. BREGMAN FUNDRAISING

On April 15, campaign finance reports were released that showed Haaland had raised around $4.18 million in the previous six months, outpacing the $1.21 million in contributions for Bregman in the same time period from early October of last year to early April this year.

According to information on the New Mexico Secretary of State’s website, Haaland’s overall campaign fundraising this election cycle has been upwards of $11 million, with Bregman under $4 million.

Former Secretary of the Interior and congresswoman Deb Haaland  released a report that was 12,882 pages long, filled with tens of thousands of reported donations from all over the country suggesting that she is a national figure within the Democratic party.

Bernalillo County District Attorney Sam Bregman released a report that was 353 pages long, covering the last six months of campaign contributions. Bregman reported raising more than $1.2 million during the reporting period. He has now received nearly $3.7 million in contributions since launching his campaign for governor.

More than 80% of Bregman’s  contributions came from New Mexico residents.  Most of Haaland’s donations came from out of state.

RODRIGUEZ vs. TURNER vs. HULL FUNDRAISING

Among the three Republicans running for governor, cannabis entrepreneur Duke Rodriguez is attempting to self-finance his campaign  and reported making a $500,000 contribution to his own campaign and said he would likely make another similar donation before the June primary election. The $500,000 donation made up roughly 99% of Rodriguez’s total contributions.

Small business owner Doug Turner of Albuquerque also reported raising slightly more than $500,000 in campaign contributions, though in his case the money did not come from his own bank account.  Turner’s largest donors included former state GOP chairwoman Debbie Maestas and several oil industry officials, including state Rep. Mark Murphy of Roswell and the Jalapeno Corp. that is owned by former party chairman Harvey Yates Jr.

Gregg Hull received the most support from state Republican Party delegates at the GOP’s pre-primary convention held in Ruidoso in March. Hull  reported getting nearly $145,000 in contributions. That brought his total contribution amount since launching his campaign last year to more than $474,000. Hull, who is stepping down as Rio Rancho’s mayor this year, has spent roughly half that amount, primarily on campaign consultants and TV ads.

Links to quoted or relied upon news sources are here:

https://www.kob.com/new-mexico/deb-haaland-leads-sam-bregman-in-new-mexico-governor-race-fundraising/

https://www.abqjournal.com/news/nm-governor-candidates-have-already-spent-10-million-on-race-with-haaland-still-outraising-rivals/3021934

COMMENTARY AND ANALYSIS

What cannot be over  emphasized is that not a single vote has been cast. Heavy in person-early voting is one  week away. As is the case with any and all political polls they are only a  “snapshot in time” subject to rapid change and events that unfold. What polls people choose to believe must always be questioned as to accuracy. Exclusive reliance on any one poll is a mistake often made by those running for office and their supporters.

REPUBLICLAN CANDIDATES

The conclusions that can be drawn from the Journal poll on the Republican side is that Mayor Hull thus far has a solid lead with 30% over his opponents Turner with 21% and Rodriguez with 9%. However, the race is still wide open given the whopping 40% of undecided voters.

DEMOCRATIC CANDIDATES

The conclusions that can be drawn from the Journal Poll on the Democratic side is that Haaland is on a trajectory to win the Democratic Party primary  leading with 52% to Bregman’s 30% but there still remains a high percentage of undecided voters at 18% in the Journal poll and as high as 36% undecided if you believe the KRQE Emerson College poll.

The Journal poll is the first poll in the race for governor the Journal has taken. It does not take into account the decline in support amongst Democrats for Deb Haaland over Sam Bregman over the course of many months of campaigning. Review of other polls known to have been taken  reflect that in  March  2025, Deb Haaland polled at 63% over Sam Bregman’s 14%. In October 2025, Deb Haaland polled at 54% to Sam Bregman at 22%. In February, 2026, Deb Haaland polled at 56% to Bregman’s 26%. Again in February, 2026 Deb Haaland polled at 46% to Bregman’s 25%. The KRQ Emerson College poll released on  April 22 had Haalan securing  40% to Bregman’s 24% and 36% of Democrats saying they are undecided

Sam Bregman still has upwards of month,  although short as it is, to make inroads with Democrats and Independents statewide and perhaps retool and become even more aggressive to chip away Haaland’s statewide lead for an upset.

Deb Haaland for her part needs to avoid at all cost making serious campaign mistakes which she seems to be prone to do as was the case with posting information on her campaign website about properties owned by Bregman where he and members of  his family live.

FINAL COMMENTS

Simply put, it will be a steep climb for any one of  the three Republicans running to win the general election in November. The two biggest problems for any one of the 3 Republicans who is nominated to run in the November 4 general election for Governor against either Haaland or Bregman are history and lack of campaign fundraising.

In the last 30 years, New Mexicans have only elected Republicans Gary Johnson and Susana Martinez to the Governor’s Office each serving two four year terms for a total of 16 years. Today, New Mexico is considered “solid blue” Democratic state.

Currently,  Democrats have large majorities in both the New Mexico State Senate and House of Representatives. There are  26 Democrats, 16 Republicans in the NM Senate.  In the NM House of Representative there are 44 Democrats and 26 Republicans.

All New Mexico courts are solidly majority Democratic.

All 5 of New Mexico’s federal congressional delegation of 2 United States Senators and 3 Representatives are Democrats.

In the last 3 Presidential elections, Donald Trump lost New Mexico to Democrats.  In  2016 Donald  Trump lost to Hillary Clinton, in 2020  Trump lost to Joe Biden and in 2024 Trump lost to Kamala Harris.

All three Republican gubernatorial candidates have lagged behind their Democratic counterparts when it comes to campaign fundraising. The three Republican  candidates combined have raised roughly $1.5 million as of last month which is a mere fraction of the nearly $11 million raised by Democratic frontrunner Deb Haaland and the $3.7 million raised by Sam Bregman.

Please ignore the polls and vote your conscience for the candidate you believe is best for New Mexico. The only poll that really matters will be taken on June 2. Please vote!

Links to related News and Commentary articles are here:

https://www.petedinelli.com/2026/04/27/abq-journal-poll-in-democratic-party-governors-race-haaland-52-bregman-30-undecided-18-krqe-emerson-college-poll-deb-haaland-40-sam-bregman-24-undecided-36-commentary-dramatic/

https://www.petedinelli.com/2026/04/24/krqe-releases-emerson-college-poll-on-nm-governors-race-undecided-exceptionally-high-democrats-deb-haaland-40-sam-bregman-24-undecided-36-republican/

On April 18, the Albuquerque Journal published the following opinion column written by Bernalillo County Assessor Damian Lara  who was  elected Bernalillo County assessor in 2022 and who is  now running for reelection in the June 2 Democratic Party primary.

EDITOR’S DISCLAIMER: The News and Commentary blog www.petedinelli.com was not compensated for publication of this announcement. The announcement is published as a public service to voters.

Damian Lara is the current Bernalillo County Assessor and is seeking a second  four year term. Mr. Lara earned a bachelor’s degree in political science and philosophy from Brown University and a law degree from the University of New Mexico.  He has been a New Mexico State Certified Appraiser since 2013. His public service career began as congressional staffer with the U.S. House of Representatives and includes service as deputy assessor for Bernalillo County and leadership roles with the Assessor’s Affiliate of New Mexico Counties the and deputy director for economic development, City of Albuquerque.  County Assessor  Damian Lara holds various positions at the State, National and International stage, including as the first New Mexican ever elected to serve on the International Association of Assessing Officers.  Assessor Lara works to establish industry standards for all assessing offices, which will help housing affordability and corporate accountability.

JOURNAL HEADLINE: “A clear choice for Bernalillo County assessor”

If you walk up to someone on the street and ask them what the Bernalillo County assessor does, you’d probably get a lot of blank stares. For good reason too — not many people are knowledgeable about all of the work that goes into assessing the value of properties and property taxes. 

Having served as Bernalillo County assessor since 2023, I can confirm that it is a lot of work. I am blessed to have amazing staff members who work tirelessly each day to ensure our assessments are fair, equitable and transparent. We are striving to make the county’s property tax system as progressive as possible. Our motto in our office is, “When everyone pays their fair share, the tax burden is shared, not shifted.”

Here’s what I’ve learned: What county residents most want and deserve is trust and confidence that their assessor is ethical. And that is a big point of differentiation between me and my opponent, Linda Stover.

My mother brought my siblings and me to the United States when I was just 6 years old, with nothing but four boxes of clothes. We all worked the potato and onion fields of southeastern New Mexico as migrant farmworkers. My mom sacrificed everything for us. She taught us to welcome the stranger, feed the hungry and poor, and heal the sick. Simple but true words. She also told us how important education was. After graduating high school, I attended Brown University and then earned my law degree at the University of New Mexico. In private practice, I represented immigrant victims of domestic violence. Working hard and working ethically is in my blood, and I’ve brought this work ethic to the Assessor’s Office.

That is why I was so surprised to see Stover attacking my ethics … . First she had a Republican supporter file a complaint with Bernalillo County, alleging that my office placed public service ads from the Assessor’s Office in the Journal to advance my reelection campaign. She then repeated these charges (and others) in an op-ed in the Journal …  .

Here’s the truth: The Assessor’s Office has placed these public service announcements in the Journal every year, to coincide with the annual mailing of Notice of Value letters. This year’s ads also alerted veterans of their new property tax exemptions, passed recently by the New Mexico Legislature.

When Stover’s ally was informed by the county’s compliance officer that she had to swear by her complaint, she withdrew it. Why? Because it was frivolous and she knew it. 

Here’s another thing I have learned. Voters see through a politician’s hypocrisy 100% of the time. 

Stover was found to have violated the county’s code of conduct less than a year ago, when she violated Bernalillo County’s “revolving door” rule by accepting a $160,000 deputy treasurer county job — a position that was created just for her. After the ruling, she went on the attack, filing a frivolous counter-claim against Commissioners Barbara Baca and Eric Olivas. Her case was dismissed.

But it gets even more ridiculous. Stover herself is featured in ads playing around the clock right now, paid for by the Treasurer’s Office with taxpayer dollars — at the very moment she is accusing me of doing the same. Why is the newly hired deputy treasurer featured in multiple ads for the Treasurer’s Office during her primary election instead of the treasurer himself — is it because she’s now running for office?

I was raised to know that if you committed a wrong, you took responsibility, apologized and tried to do better next time. Instead, my opponent refused to take responsibility and instead, went on the attack. To me, that’s not ethical behavior at all. 

There will undoubtedly be more attacks forthcoming. I will continue to defend my office and character.

COMMENTARY AND ANALYSIS

The June 2, 2026 primary election is New Mexico’s first ever “semi-open” primary under the newly enacted state law that allows independent voters to cast their votes in either the Democratic or Republican primary without having to change their party affiliation.

On June 2, Democrats and Independents are encouraged to vote in the primary to nominate Damian Lara for a second term as Bernalillo County Assessor. The general election is on November 3, 2026.

On April 27,  Bernalillo County Assessor Damian Lara  filed a 15 page, 5 count civil Complaint for Declaratory Judgment and Injunctive Relief against Bernalillo County Treasurer Tim Eichenberg in State District Court. The civil complaint  alleges:

• Eichenberg willfully and knowingly violated his obligations of his office as Treasurer.
• Eichenberg usurped the authority and duties of County Assessor Damian Lara.
• Eichenberg placed his own personal interests for financial gain above his duty to the public.

At the core of the  legal battle and the ethics charges is how short-term rental properties should be classified for property tax purposes. The lawsuit alleges Treasurer Eichenberg changed property reclassifications of properties to commercial property made by Assessor Lara back to residential property for tax purposes. The civil complaint seeks to prevent Eichenberg’s unilateral altering of property values and classifications which resulted in lost revenues of nearly $1.8 million in taxpayer dollars.

The lawsuit is asking the District Court to declare that the conduct and actions of Defendant Eichenberg in changing property classifications from commercial to residential were beyond his legal power and authority. The lawsuit  seeks a declaratory judgment that Eichenberg has a “conflict of interest” that precludes him from taking any official act for any property represented by a company known as “NM Property Tax” (NMPT) which he or family members have an interest in.

The lawsuit is asking the court to issue a preliminary and then a permanent injunction allowing Plaintiff Lara to restore the nonresidential classifications and values of all properties improperly reclassified and improperly valued by Defendant Eichenberg and enjoining Defendant Eichenberg from making further unauthorized and illegal alterations to the certified tax schedule.

FACTUAL BASIS OF CIVIL  COMPLAINT

Following are the  factual allegations gleaned from the civil complaint:

In 2025, following a lengthy and systematic review of properties operating as short term rentals within the county, including properties listed on platforms such as Airbnb, County Assessor Lara determined that approximately one thousand forty-seven (1,047) such properties were being used as commercial enterprises rather than as owner-occupied or as long-term residential rental dwellings. Pursuant to the exclusive authority vested in the Assessor under the Property Tax Code, the Bernalillo County Assessor’s Office undertook the annual assessment of property in 2025.  As part of the property assessment, Assessor Lara reclassified approximately 1,047 properties from residential to nonresidential classification for tax year 2025 because the primary use of the property was the commercial use as a short-term rental.  The change was consistent with the properties’ actual use and applicable classification standards.

Properties classified as nonresidential do not receive the statutory three percent  (3%) cap on annual increases in taxable value applicable to certain residential properties under state statute. The Assessor’s nonresidential classifications were lawful, based upon a change in use of the property, and within the Assessor’s exclusive statutory authority. All properties are presumed under state statutes to be nonresidential. It is the burden of the property owner to establish a residential use of their property. The Assessor’s valuation and classification carry a statutory presumption of correctness.

Once the Assessor has completed his duty to classify properties by their use, and establish a valuation of those properties, the process for any owner disagreeing with the classification of their property or the valuation is to either file an appeal to a tax protest board or file a claim for refund with the District Court.

The complaint alleges that following the Assessor’s transmittal of the certified tax schedule to the Treasurer’s office, Eichenberg unilaterally accessed a confidential county database and altered the valuation and classification of the approximately 1,047 properties that  Assessor Lara had classified as nonresidential, reverting them to a residential classification and changing their valuation to their 2024 value.  Eichenberg’s alteration of the tax schedule had the direct effect of reinstating the affected properties’ assessment at the 2024 taxable value and applying a residential tax rate to those properties. This substantially reduced the assessed values and the property tax obligations of the affected owners, adversely affecting and reducing the Treasurer’s projected tax revenue collections by nearly $1.8 million.

The complaint alleges that Eichenberg’s subversion of the statutory protest process began prior to the dissemination of the 2025 tax bills. The complaint alleges that during the Bernalillo County Protest Board hearings on October 17, 2025, Eichenberg sat outside of the hearing room and distributed a document entitled “Affidavit,” which attested that he had already identified those properties reclassified by the Assessor and “attempted to correct the classification…to residential.”  This interference in the protest process had a chilling effect on subsequent protests, whereby property owners withdrew their protests in reliance on the Treasurer’s unlawful assertion that he had the ability and authority to “correct” their tax bills unilaterally.

The complaint alleges that Eichenberg performed his valuation change and reclassification without any administrative proceeding, without authority under any provision of the Property Tax Code and without order of any court or the New Mexico Taxation and Revenue Department (“TRD”). New Mexico statute explicitly enumerates the circumstances in which the County Treasurer may correct the property tax schedule after its delivery to him by the Assessor. Those circumstances are narrowly defined and ministerial in nature.

State law does not grant the Treasurer authority to change values nor reclassify a property’s use category to override the Assessor’s determinations of classification and value. The statute specifically states that, “obvious errors” does not include the method used to determine the valuation for, or a difference of opinion in the value of, the property subject to property taxation.  Defendant Eichenberg’s actions therefor exceeded  his authority under the law and his changes to value and classification were void by operation of law.

EICHENBERG’S CONFLICT OF INTEREST REPRESENTED BY NMPT PROPERTY TAX APPEALS BUSINESS

The civil complaint alleges that Eichenberg has a financial interest in the firm known as  NM Property Tax, Inc. (“NMPT”).  The firm is a private for-profit enterprise that represents property owners in appealing their property tax assessments in Bernalillo County and statewide. NMPT’s website at www.nmpropertytax.com identifies Defendant Tim Eichenberg as an owner and lists his credentials, including his time as former Bernalillo County Treasurer and his prior service as New Mexico State Treasurer and Bernalillo County Deputy Assessor.

EDITOR’S NOTE:  It has been reported that NM Property Tax, Inc. (“NMPT”) website proclaims:“We can save you money. Odds are you are paying too much in property taxes, and if we don’t save you money, it won’t cost you a dime.” The website was copyrighted in 2026 and states that Carolyn Winter and Tim Eichenberg are the owners of the firm. Documents submitted to the Bernalillo County Valuation Protest Board also identify Eichenberg and Winter’s as owners.

The civil complaint alleges that among the properties whose values and classifications were unilaterally changed by Eichenberg to residential, eight were clients of NMPT who retained NMPT specifically to challenge or reduce their property tax assessments.  These eight NMPT clients pursued formal protests of the County Assessor’s commercial classification through the administrative appeals process before the Bernalillo County Assessor’s Protest Board. One of these clients withdrew their protest prior to formal hearing with the Board. The remaining seven of these property protests were adjudicated and the appeals were denied, resulting in final administrative determinations upholding the nonresidential classification and increased valuation to reflect current and correct value pursuant to state statute.  Despite those final adverse administrative rulings, Defendant Eichenberg failed to correct the county database he had altered, effectively overruling final administrative decisions without statutory authority or court order.

The civil complaint alleges Eichenberg directly and personally benefited financially from the reduced tax assessments obtained for NMPT’s clients, whether through contingency fees, percentage-of-savings compensation, or other financial benefits derived from those clients’ reduced tax obligations. Such an arrangement caused Defendant Eichenberg to reap financial benefits from securing the lowest possible assessments for NMPT clients, including through the abuse, in this instance, of his official powers as Treasurer.

The complaint alleges that Eichenberg did not recuse himself from taking official action with respect to properties in which he held a financial interest through NMPT client relationships, in violation of his mandatory disqualification obligations under the Governmental Conduct Act and the Bernalillo County Code of Conduct. According to the complaint Eichenberg did not disclose his financial interest in NMPT to the Bernalillo County Assessor’s Protest Board  nor to any other governmental authority prior to taking official acts affecting NMPT clients’ properties.

ETHICS COMPLAINT FILED

Separately, Assessor Lara  filed a formal complaint with the State Ethics Commission requesting an investigation into suspected violations of the New Mexico Government Conduct Act (GCA)  and the Bernalillo County Code of Conduct by Bernalillo County Treasurer Tim Eichenberg. The ethics complaint contains essentially the identical allegations contained in the District Court civil complaint’s allegations of violations of the Governmental Conduct Act and the Bernalillo County Code of Conduct.

Assessor Lara said this about the ethics complaint:

“I believe Treasurer Eichenberg violated his fiduciary duty as a public servant by taking official government action for personal gain.  … Part of my responsibility as a steward of taxpayer funds is to report violations of self-dealing and conflicts of interest.”

The letter sent to the ethics board specifically cites Bernalillo County Treasurer Tim Eichenberg’s involvement the business named “NM Property Tax” (NMPT), which property owners hire to help lower their tax bills.  NMPT represented at least seven properties that were reclassified before the Bernalillo County Valuation Protest Board.

The Ethics Complaint alleges that Eichenberg personally gained financially from his alteration of the property classification. The Bernalillo County Valuation Protest Board upheld Assessor Lara’s non-residential classification of the properties. Bernalillo County Treasurer Eichenberg ignored the Protest Board’s ruling and order and went into the  tax roll and changed the classification back to “residential” for short-term rentals . Assessor Lara said this:

“I believe Tim Eichenberg, in his official capacity as Bernalillo County Treasurer, personally intervened in this matter to his benefit.  In doing so, he abandoned his public duty for personal gain in direct violation of the Government Conduct Act.”

EICHENBERG PROCLAIMS “EMBARASSING” MISTAKE

Eichenberg maintains that his name appearing as a principal of “NM Property Tax” is nothing more than an “embarrassing mistake.” Eichenberg has acknowledged that he owned the company for 40 years but that he sold the company right after his election as Treasurer in 2024 to his  longtime employee Carolyn Winter. Eichenberger said this:

“I have no interest in NM Property Tax since I was County Treasurer.”

The ethics complaint alleges Eichenber’s  wife and daughter are part of “NM Property Tax”. Eichenberg says the company has just fallen behind on taking his name off all the documents. Eichenberg said this:

“I didn’t know, and I will make a call to Carolyn to change the website.”

EVOLUTION OF A  CHANGE IN POLICY AND THE FUED BETWEEN OFFICIALS

County Assessor Damian Lara, who is also an attorney, concluded that under state statute property tax law, properties with short-term rentals need to be reclassified from “residential”  to “commercial”  since the property owners make money off of them as a business. Residential properties are taxed at a lower rate than commercial  properties.

The property tax code says a residential property is a dwelling “used primarily for permanent human habitation,” but not “temporary or transient human habitation such as hotels, motels and similar structures.” Short-term rentals are  defined by the county as houses, condos or apartments rented out for fewer than 29 consecutive nights. The reclassification of short-term rentals as commercial property is permitted by state statute.

The  Bernalillo County assessor is responsible for identifying properties that operate as full-time, income-generating ventures and classifying them as businesses instead of residences. Under New Mexico tax law, businesses pay a slightly higher tax rate than residences. When owners generate income by renting property on a short-term basis, that property becomes nonresidential.

Residential property has a 3% cap on how much their property valuations can increase per year. Commercial properties are subject to higher tax increases than residential properties. Changing a property classification from residential to commercial removes the 3% cap resulting in an increase in property taxes.

Bernalillo County Assessor Damian Lara said that for years the state’s assessors did not reclassify short-term rentals, largely due to a lack of resources to identify them. That started to change 10 years ago, with rental platforms like Airbnb and Vrbo on the rise, as well as improved technology and access to data firms capable of identifying short-term rentals. Counties where tourism is prominent, like Lincoln County, were the first to begin reclassifying short-term rentals.

Others, like Santa Fe County, have since followed suit. According to Lara, it was when he was elected in 2023 that the New Mexico Department of Taxation and Revenue’s Property Tax Division, the quasi-supervisory agency overseeing the state’s county assessors, started probing him on what he was doing to identify short-term rentals and follow state statute.

Lara said he started reaching out to stakeholders in 2024 to get feedback. Lara said the primary response he received from the short-term rental owner community was this:

“You’re going to put us out of business.  And I said, ‘Well, that really doesn’t help your case. If you’re telling me you’re running a business, the law says I have to treat you as a business.’”

Assessor Lara has said that fairness matters when it comes to property classifications and property taxes assessed and has said business owners must pay their fair share of the tax burden. When businesses are undervalued or improperly classified, local entities, including the city, county, school districts and hospitals, must raise tax rates to meet their budgets. As a result, residential property owners absorb the shortfall.

Lara has noted and believes that other businesses in our community pay their fair share when they charge for sleeping accommodations. Hotels, for example, pay lodgers’ taxes, gross receipts taxes, property taxes and licensing fees. According to Lara, when short-term rental owners avoid a nonresidential/business classification, they gain an unfair advantage.

https://www.abqjournal.com/opinion/opinion-closing-the-loophole-bernalillo-countys-new-short-term-rental-policy/3004498

Lara said the Assessor’s Office identified approximately 4,000 properties for possible reclassification. After careful analysis, the Assessor’s Office  determined that about 3,000 properties should remain classified as residences. Some of those became long-term permanent rentals, like apartments. However, the office  reclassified roughly 1,000 properties as nonresidential because their owners use them as full-time, revenue-generating enterprises. Profit is defined as returns, proceeds or revenue generated from properties or investments,

After sending letters and questionnaires to identified short-term rental owners, Bernalillo County Assessor Lara reclassified 1,047 short-term rental properties as commercial last year.  Lara’s decision to reclassify the properties  drew sharp criticism from the short-term rental community and produced the ongoing feud with County Treasurer Tim Eichenberg.

Assessor Lara  said  this about Treasurer Tim Eichenberg’s actions:

“After we delivered that tax schedule, the county treasurer changed the valuations, or the classifications, for approximately 1,047 properties that resulted in a loss of tax revenue of almost $2 million. … I have never seen a treasurer after the delivery of the tax schedule has been delivered, go in and change the  tax liability for a select group of people.”

“Lowering the tax liability for these businesses means that the average homeowner has to pick up that cost, and that’s unfair to all homeowners who have played by the rules. … The law is clear on this issue: if you operate as a business, you are classified as a business. … Every other county assessor across New Mexico has also implemented this law.”

When Lara became aware of Eichenberg’s actions to change the property classifications and valuations, he locked down their shared computer system and informed both the county manager and the Taxation and Revenue Department that “there was a breach.” According to Eichenberg, he was locked out of the system for 10 days.

SHORT TERM RENTAL’S ECONOMIC IMPACT

According to the New Mexico Short-Term Rental Association 2023 economic impact report, statewide, short-term rentals are generating an economic impact of more than $1 billion per year. While short-term rentals are often associated with tourists, they often cater to people living in the state for work assignments, from tradesmen to traveling nurses and film crews.

Commercial Realtor Todd Clarke said he is conflicted. Clarke serves as a property tax consultant and handled many of the short-term rental tax protest cases the county heard last year, but also specializes in apartment investments. He said he recognizes the city’s need for housing and that using properties as short-term rentals does deprive the market of needed housing units. Clarke also said that reclassifying short-term rentals is “not going to move the needle a lot,” adding that short-term rentals make up less than 5% of the local housing market.

Realtor Carl Vidal, a short-term rental owner and board member of the New Mexico Short-Term Rental Association said  for many property owners, these properties are a small business. Vidal said he feels that taxing them like a commercial enterprise is “improper.” Vidal said many short-term renters will be priced out of the market and go out of business if this policy persists.

Links to quoted or relied upon news sources are here:

https://www.krqe.com/news/new-mexico/assessor-lara-files-ethics-complaint-against-treasurer/

https://www.abqjournal.com/news/bernco-officials-spar-property-owners-decry-short-term-rental-tax-policy/3029092

COMMENTARY AND ANALYSIS

Bernalillo County Assessor Daman Lara was correct and stood on legal ground to reclassify short-term rental property as commercial property for purposes of taxation. It’s clear the Assessor’s Office did its due diligence and undertook the lengthy and exhaustive annual process of reclassification of properties that was fair and reasonable. It’s difficult to take serious the argument that many short-term renters will be priced out of the market and go out of business if the policy persists.  The New Mexico Short-Term Rental Association economic impact report found that statewide, short-term rentals are generating an economic impact of more than $1 billion per year and with short-term rentals making up less than 5% of the local housing market.

Treasurer Tim Eichenberg’s remarks that under state law he is allowed as county treasurer to “correct obvious errors” to the property tax schedule, including errors of property classification, is a very warped interpretation of the law and not based in reality. Eichenberg’s actions, if proven true by the litigation, were a clear attempt to usurp the legal authority of County Assessor Damion Lara  and nothing more than political interference with the duties and responsibilities of the County Assessor. County Assessor Damion Lara had no choice but to go to court to prohibit Eichenberg from interfering with Lara’s duties and responsibilities as County Assessor.

What is  more troubling than the civil lawsuit filed is the ethics complaint filed by Assessor Lara against Treasurer Eichenberg alleging misuse of his position as Treasurer for his own personal financial gain. Eichenberg proclaiming it was nothing more than an “embarassing” mistake that he was still listed as an owner of  NM Property Tax  stretches his credibility to the breaking point.

It’s difficult to accept Treasurer Tim Eichenbergs’s explanation that he was not aware that he was still listed as an owner of  NM Property Tax with the company paid to be involved with appeals before the Bernalillo County Valuation Protest Board. Over many decades, Eichenberg has been an elected official and  a real estate broker and property tax consultant. He has served three terms as Bernalillo County Treasurer, two terms as the New Mexico State Treasurer as well as serving as a New Mexico State Senator. Echenberg knows or should know the ethical rules imposed on elected officials, both state and county, and knows the need to avoid even the appearance of impropriety when it comes to elected officials conduct while in office and conflicts of interest. Eichenberg has also been a realtor and in the property management business for decades and has dealt with over the years in property tax appeals. He knows or should know the ethical rules imposed on realtors.

Both the civil complaint and the ethics complaint need to be fully investigated and litigated as soon as possible so that the Bernalillo County Assessor and Treasurer can resume their duties and responsibilities to the public without going out of their way to destroy each other’s credibility or to destroy each others work.