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.

On April 26 the Albuquerque Journal released a poll on the June 2  New Mexico contested primary for Governor. The Journal released its poll results only for the contested race in the Democratic Party primary between former Biden Cabinet Interior Secretary Deb Haaland and Bernalillo County District Attorney Sam Bregman. The Journal announced that on Sunday, May 2, it would release the poll results  in the highly contested Republican primary between Republicans Greg Hull, Duke Rodriquez and Doug Turner.

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 was taken of 470 registered Democrats and 64 Independents or unaffiliated voters likely to vote in the June 2 Democratic primary.

The sole question asked of the 470 Democrats and 64 independents who said they were likely to vote in the Democratic primary was this:

“If the Democratic primary election for Governor was held today, and the candidates were Deb Haaland and Sam Bregman, who would you vote for?”

THE DEMOCRATIC CANDIDATES FOR GOVERNOR

Debra Haaland is the former U.S. Interior Cabinet Secretary under President Joe Biden and the  former Congresswoman for the Albuquerque area. She is considered to have a national base of financial support having raised $11.1 million  in her bid to succeed outgoing Democratic Governor Michelle Lujan Grisham. Haaland’s  run for New Mexico Governor is historic in that if elected, she would be the first Native American female governor ever elected in the nation.

Bernalillo County District Attorney Sam Bregman, like Haaland, is a former Democratic State Party Chair. Bregman was appointed Bernalillo County District Attorney by Governor Michelle Lujan Grisham in 2023 to fill the unexpired term of Raul Torrez who was elected Attorney General in 2022. Bregman was elected to a four-year term as DA in 2024. Prior to becoming DA, Bregman was a prominent criminal defense attorney and trial attorney and also served many years ago  as a Bernalillo County Assistant District Attorney. According to information on the New Mexico Secretary of State’s website, Bregman’s overall campaign fundraising  this election cycle is upwards of $4 million.

ALBUQUERQUE JOURNAL POLL RESULTS

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.

According to the poll, the key to Haaland  securing 52% of those surveyed was her strong support among woman, Anglos and self-reported liberal or progressive voters and with highly educated voters.

Haaland’s  support was particularly strong among women, who preferred her over Bregman by a 2-to-1 margin.

According to the Journal poll, Anglo voters were much more likely to back Haaland than were Hispanic voters, who were more narrowly divided in their views.

There was a very  notable difference among surveyed voters by education level. 59% of voters with a college or graduate degree said they planned to vote for Haaland as compared to just 25% who expressed support for Bregman.

Bregman’s support levels were higher among voters without a college degree, though he still trailed behind Haaland among such voters.

When it came to voters’ political ideology, Haaland had a commanding lead among self-described progressive and liberal voters, with the support of 65% of such voters as compared to just 24% for Bregman.

Bregman has tried to position himself as a far more moderate candidate statewide  to Haaland and he has struggled to make inroads among the Democratic Party Progressives. Bregman, who has touted his crime-fighting credentials in his TV ads, fared better among self-described moderates and conservatives who plan to vote in the Democratic primary.

According to the poll, Bregman led Haaland among voters surveyed in New Mexico’s east side which is considered far more conservative.  According to the poll, Bregman trailed behind Haaland in the more highly populated Albuquerque Metropolitan Area as well as the traditional Democratic stronghold of northern New Mexico.

Bregman, who has touted his crime-fighting credentials in his TV ads, has fared better among self-described moderates and conservatives who plan to vote in the Democratic primary.

POLL METHODOLOGY IN “SEMI-OPEN” PRIMARY ELECTION

The Journal Poll was conducted from April 17 to April 24. It is based on a statewide random sample of 470 registered Democrats who cast ballots in the 2020, 2022, and/or 2024 Democratic Primary elections, and a sample of Democrats who registered to vote since January 2025, who said they are very likely to vote in the upcoming election.

Democrats made up 88% of the Journal Poll’s sample size, with Independents who said they planned to cast a ballot in the Democratic primary making up the remaining 12% of the sample.  The Journal polled a total of 534 and included  64 independent or unaffiliated voters with proven voter history, who said they are very likely to vote in the upcoming Democratic Primary election.

Brian Sanderoff, the President of Research and Polling who does political polling exclusively for the Albuquerque Journal, said this:

“When it comes to adding independent voters for the Primary poll, we are entering a new and unknown world, due to the statutory changes. For the Democratic Primary in the Governor’s race, 12% of the sample is among unaffiliated voters who said they will vote in the Democratic Primary. Of this group, 31% said they are undecided in the Governor’s race. “

It’s unclear how many independent voters will cast ballots in the June 2 primary race, as their turnout has lagged behind Democrats and Republicans in recent election cycles. The race will likely tighten if more independents vote.

The total polling sample is 534, with a margin of error of plus or minus 4.2 percentage points. The margin of error grows for subsamples.

The sample was stratified by race/ethnicity and county and weighted by education level, 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 Journal polling relied on more expensive but also more accurate professional cell phone interviews.

The links to quoted or relied upon news sources are here:

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

https://www.pressreader.com/usa/albuquerque-journal/20260426/281479283011420

https://www.joemonahan.com/

KRQE EMERSON COLLEGE POLL  RECALLED

On April 22, with less than six weeks before the June 4 primary for Governor,  KRQE News 13 reported on an independent poll it commissioned and taken by Emerson College. The poll results are as follows:

KRQE’s Emerson College poll revealed that Deb Haaland has 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/

EMERSON COLLEGE POLL METHODOLOGY

The Emerson College  poll of 1,000 likely primary voters including 250 independents who for the first time are able to vote in state party primary elections. The 250 or 25% of those polled reflects their state wide registration. Bregman does best with men and independent voters in the Emerson College poll.

A few political analysts are predicting that Independent’s turnout for the primary will be much lower at 5% to 10% of the voters but that is questionable given the amount of money being spent in campaign ads and the attention the race has generated.

The Emerson College Polling New Mexico survey was conducted April 18-19, 2026. The sample of New Mexico likely primary voters, n=1,000, has a credibility interval, similar to a poll’s margin of error (MOE), of +/- 3 percent. The Democratic Primary consists of n=564 likely primary voters with a credibility interval of +/-4.1%. The Republican Primary consists of n=436 likely primary voters with a credibility interval of +/-4.7%

RACE  HEATS UP BETWEEN HAALAND AND BREGMAN

DA Sam Bregman began his television ad campaign with highly aggressive TV ads promoting his pledge to prosecute ICE agents who violate state law.  Bregman has also repeatedly criticized Haaland for her refusal to participate in in televised debates.

Bregman has substantially increased his attacks against Haaland highlighting Haaland’s appearance in the Epstein files due to a private flight she took in 2014 while running on the Democratic gubernatorial ticket with Gary King. Haaland’s campaign has dismissed the insinuations as a “false attack,” insisting she did not know the plane was chartered by Epstein and had no relationship with the disgraced financier, who died in 2019.

Bregman has substantially  increased his criticism of  Haaland for posting information on her campaign website about properties owned by Bregman where he and members of  his family live. Bregman  confronted Haaland personally at an event asserting that Haaland endangered his life and his family lives for politcal gain, and in particular  his 88 year old mother and his daughter who live in the homes he owns. Haaland for her part denied the accusation proclaiming the information was public record, but her campaign took down the information soon after being confronted by Bregman

Haaland has vowed to push back against President Donald Trump’s policies if elected governor, with her campaign’s first TV ad saying she would “stand up to the billionaires rigging the system against us” proclaiming Bregman would not given his own wealth.

HAALAND’S COMMANDING LEAD OVER BREGMAN IN 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 earnings this election cycle are around $11 million, with Bregman’s 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 since launching his campaign for governor. More than 80% of his contributions came from New Mexico residents.  Most of Haaland’s donations came from out of state.

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

It is abundantly clear that the manner, method and the number of Democrats and Independents polled that explains the major difference between the Emerson Poll (Deb Haaland 40%, Sam Bregman 24%, Undecided, 36%) and the Albuquerque Journal Poll (Haaland 52%, Bregman 30%, Undecided 18%). Both polls were conducted essentially at the same time. The  KRQE Emerson College Poll was conducted April 18-19, 2026 while the Journal poll was was conducted from April 17 to April 24. The Albuquerque Journal is not expected to do any more polling, but it is more likely than not others will.

Emerson college polled a total of 1,000 likely primary voters, including 250 independents,  which was almost double of the total  polled by the Journal. The Journal polled a total of 534 and included only 64 independent or unaffiliated voters while Emerson polled 250 Independents. The Journal poll relied on more expensive but also more accurate professional cell phone interviews which explains the Journal poll smaller sample. The biggest question is which of  polls is to believed? The answer to the question is both and each must be considered in their own context.

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.

The two conclusions that can be made from both polls is that Haaland is leading Bregman, she is on a trajectory to win the Democratic Party primary, and there still remains a high percentage of undecided voters.  (Emerson poll undecideds 36%, Journal Poll 18% total poll undecides and 36% Independent undecided per Sanderoff)

The Journal poll is the first poll in the race 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 April 15 Emerson College poll released  showed Deb Haaland with a commanding 49% to Bregman’s 24%, but with a whopping 36% of Democrats  saying  they were undecided on who they will vote for Democratic primary on June 2. The April 26 Journal poll release found Haaland 52%, Bregman 30% and the Undecided still  at 18%.

The three major factors that  will decide the final outcome in the Democratic primary for Governor are:

1. The extent of independents voting and breaking for Bregman or Haaland.
2. Campaign money spent over the next four weeks.
3. Unexpected campaign mistakes.

What must be emphasized is that not a single vote has been cast. Heavy in person-early voting is over two weeks away. Sam Bregman still has time, 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. 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.

DA Sam Bregman has initiated aggressive TV ads promoting his pledge to prosecute ICE agents who violate state law, criticising Haaland’s refusal to debate him and pointing out he was not in the Jeffry Epstein files while Haaland was for taking a trip to a fundraiser on a plane owned by Epstein.

Bregman is now running ads promoting his policy positions on crime, health care and education. Haaland for her part has increased her media buys considerably promoting her policies and refuting Bregman’s accusations.

The bottom line is that well over a month remains in a hotly contested race. A full month in a politcal race is an eternity in politics and anything can happen that changes the trajectory of the race.

In the final analysis, the only poll that matters is the final vote in the June 2 primary election.

PLEASE VOTE!!!

 

On April 22, with less than six weeks before the June 4 primary for Governor,  KRQE News 13 reported on an independent poll it commissioned taken by Emerson College. The poll results are as follows:

DEMOCRATS

KRQE’s Emerson College poll revealed that Deb Haaland has 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 leads 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

TRUMP AND OTHER ISSUES

The  KRQE Emerson College poll found that 56% of respondents disapprove of the job the President Trump is doing, something that will no doubt affect the Republican nominee in the November general election should he endorse. Quoting the Emerson College Poll:

“Healthcare is the top issue for both Democrats (29%) and Republicans (21%), while the economy is the top issue for independents at 23%, followed by education and healthcare at 15%, respectively.

One in two likely voters (50%) say they feel less safe today than they did one year ago, 13% feel more safe, and 37% report no difference. 

President Trump holds a 37% approval rating among likely primary voters, while 56% disapprove of the job he is doing in office.

Governor Michelle Lujan Grisham holds a 40% approval rating, while 42% disapprove of the job she is doing. 

Nearly half of voters (49%) disapprove of the job Governor Lujan Grisham is doing running the Children Youth and Families Department (CYFD), while 18% approve, and 28% are neutral.

A plurality of voters (46%) would vote yes on a constitutional amendment revoking the governor’s power to appoint the head of the CYFD, while 22% would vote no, and 32% are not sure.”

The link to review the full Emerson College poll can be found in the postscript.

METHODOLOGY

The Emerson poll of 1,000 likely primary voters including 250 independents who for the first time are able to vote in state party primary elections. The 250 or 25% of those polled reflects their state wide registration. Bregman does best with men and independent voters.

A few political gossip analysts are predicting that Independent’s turnout for the primary will be much lower at 5%  to 10%  of the voters but that is questionable given the amount of money being spent in campaign ads.

The Emerson College Polling New Mexico survey was conducted April 18-19, 2026. The sample of New Mexico likely primary voters, n=1,000, has a credibility interval, similar to a poll’s margin of error (MOE), of +/- 3 percent. The Democratic Primary consists of n=564 likely primary voters with a credibility interval of +/-4.1%. The Republican Primary consists of n=436 likely primary voters with a credibility interval of +/-4.7%

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 earnings this election cycle are around $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 since launching his campaign for governor. More than 80% of his 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 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 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

There has been a dramatic decline is support amongst Democrats for Deb Haaland over Sam Bregman, however she still has a commanding lead and the advantage in fundraising. Notwithstanding, the 36% of “undecided” Democrats is exceptionally high given the fact the primary is less than 6 weeks away.

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 April 2026 Emerson  poll  now shows Deb Haaland with a commanding 49% to Bregman’s 24% with political analysists now suggesting  that the race will be a lot closer than originally thought. The fact that Haaland is now  below the magical 50% when at first she was at 63% and with 36% of Democrats still undecided dictates that the race is far from over and Bregman is gaining traction but to what extend he will close the gap remains to be seen.

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

DA Sam Bregman has initiated aggressive TV ads promoting his pledge to prosecute ICE agents who violate state law, criticising Haaland’s refusal to debate him and pointing out he was not in the Jeffry Epstein files while Haaland was for taking a trip to a fundraiser on a plane owned by Epstein. Bregman is now running ads  promoting his policy positions on crime, health care and education.

Haaland for her part has increased her media buys considerably promoting her policies.

With respect to the Republicans in the race, there has been very little in the way money spent to promote their candidacies.

POSTSCRIPT

The link to review the Emerson College poll is here:

New Mexico 2026 Poll: Deb Haaland Leads Sam Bregman in Primary for Governor; Majority of Republicans Undecided

 

 

 

This article is an in depth review of affordable housing projects that have broken ground or expected to break ground that are designed to address the city’s affordable housing shortage. Once all the projects are completed, they will go a long way to negate the need to change the city’s zoning laws to double or triple density in established neighborhoods.

UPZONING CONTROVERSY

It was on February 18, 2026 that the Albuquerque City Council voted 5 to 4 to reject a series of sweeping amendments that Mayor Tim Keller sought to the city’s zoning laws mandating upzoning in all established residential areas of the city. The debate exposed tensions between affordable housing activists, investors and developers on one side and on the other side were existing homeowners, property owners and neighborhood associations.

Supporters wanted to double or triple density to boost housing supply in all existing neighborhoods, eliminating rights to object or appeal by adjoining or affected property owners arguing  that “flooding the market” with more housing would result in making more affordable housing available for sale or rent.

Opposing homeowners, property owners and neighborhood associations argued there was a need to preserve historical areas of the city, to preserve existing neighborhood character, tranquility and livability and to prevent gentrification and no property tax increases brought on by change in zoning, improvements or a new purchaser.

Supporters of the dramatic changes  to the city’s zoning laws did not mention and essentially ignored the millions being spent on affordable housing projects that will have impact on the city affordable housing shortage.

EXTENT  OF CITY’S  HOUSING SHORTAGE

A recent study by Root Policy Research found that Albuquerque has a significant shortage of units for low-income renters. It is  estimated that on the low side Albuquerque needs 13,000 housing units and on the high side 28,000 housing units to meet the demand. Estimates rely on the city’s growth rate which reduces affordable housing availability. The higher the population growth rate is results in the need for more affordable housing. Three years ago Mayor Keller proclaimed that the city had an immediate 55,000 housing unit shortage but he failed to disclose that figure was based on a 2% growth rate over 20 years or until 2045. The reality is that for the last 3 years the city  has lost population and that trend is expected to continue with Keller’s figure of 55,000 housing units being grossly inflated.

Albuquerque is struggling with being able to provide sufficient “affordable housing” which is a major contributor to homelessness. A 2024 Denver-based Root Policy Research report, entitled “Albuquerque Region Housing Needs Assessment” found a significant shortage of units for low-income renters. The report found that residents are spending more than a third of their monthly income on housing and that occupied units, such as apartments and single-family homes, often had more residents than rooms available.

The link to a quoted or relied upon news source is here:

https://www.abqjournal.com/news/article_84d10e4c-b9a9-4c5c-8929-39740d6c09d7.html#tncms-source=home-featured-7-block

 The most recent  Point-In-Time (PIT) Report for the number of unhoused PERSONS experiencing homelessness in Albuquerque is 2,960 broken down in 3 categories:

• Emergency Shelters: 1,327
• Transitional Housing: 266
• Unsheltered: 1,367

       Total:   2,960

The link to review the entire 62-page 2024 PIT report is here:

https://568ac5c8-a616-4ffa-987e-7f77d5d1e6aa.filesusr.com/ugd/ad7ad8_0b3a57c7ce914d7f9bc94b6ea37be15c.pdf

Notwithstanding the “Point In Time” finding that the city has 2,960 unhoused, the Mayor Keller Administration estimates that there are upwards 5,000 people who are unhoused and who are living on the streets in Albuquerque.

Over the past two decades, rent and house prices have risen faster than income nationwide, meaning low-income Americans are getting priced out and spending, at times, more than 30% of their paycheck to keep a roof over their heads, according to the U.S. Treasury Department.

MAJOR AFFORDABLE HOUSING PROJECTS IDENTIFIED

Following are the major affordable housing projects approved over the last two years that once completed will reduce the city’s affordable housing shortage:

WEST MESA RIDGE APARTMENTS

On April 21, 2026, it was reported that a new kind of affordable housing broke ground which is  focused on providing more financial help for families with children. The West Mesa Ridge apartments by Coors and Fortuna on the west side will be a 128-unit affordable housing complex, with a preschool on site. The whole project will be built on a 12.5-acre plot of land, with one acre of that going to the early childhood center. The project is  a partnership between the city, county, nonprofits, and state agencies.  Construction is currently in progress after breaking ground last week, with an opening date of August 2027. Following the opening of this phase, a second phase will begin, which will have an additional 144 affordable units.

https://www.krqe.com/news/albuquerque-metro/unique-kind-of-affordable-housing-coming-to-albuquerque-westside-with-preschool-on-site/

“CASITAS DEL CAMINO”

On March 26, 2026 a ground breaking ceremony was held on the $38 million affordable housing project known as “Casitas del Camino”. The project is a prime example of  combining  millions of dollars in federal, state, city and county government funds The project is located one  block off West Central.

Over the next year, construction crews will renovate defunct public housing off West Central and 60th NW and build additional units, ultimately providing 88 new or refurbished apartments for low-income families. The project  combines  millions in federal, state, city and county government funds in an attempt to address what politicians and activists are calling a housing crisis.

Linda Bridge, the  executive director of the Albuquerque Housing Authority said Casitas del Camino will provide what she  called “truly affordable” housing for families.  Families who make 60% of the Area Median Income (AMI) or less are eligible to live at Casitas del Camino. That amounts to a maximum of $49,000 a year for a family of three.

Forty-four units will be reserved for families earning 60% AMI or less, while 17 units are limited to families making 50% AMI or less. Twenty-seven units will be for the lowest-income residents who make 30% AMI or less. That’s approximately $24,700 a year for a family of three.  The site will also include a playground, basketball court and community building.

https://www.abqjournal.com/news/local-leaders-break-ground-on-38-million-west-central-affordable-housing-project/3010196

THE STATE FAIR REDVELOPMENT DISTRICT INCLUDES $30 Million For AFFORDABLE HOUSING

The “State Fairgrounds District” is a 7 member board created by the legislature and chaired by the Governor that has redevelopment funding authority over the existing State Fair grounds for repurposing the 236-acre tract of land. On March 14, the State Fairgrounds District Board  voted 6-1 to approve Phase 1 of the Master Plan giving  their approval  for the state to spend $114 million in appropriations from the Legislature once the fiscal year begins on July 1. The Phase 1 price tag is upwards of $200 million when combined with previously approved bonds. Phase 1 includes infrastructure maintenance for the State Fair and to add permanent retail space and housing.  The investment is expected to generate $5.7 million a year in tax earnings which is double what the State Fair currently produces. At least $30 million of the $200 million approved funding is dedicated specifically for affordable housing.

HOUSING PROJECTS FUNDED BY CITY

On August 4, 2025,  the Albuquerque City Council passed R-25-177, a measure to appropriate $7,562,000 in State Capital Outlay funding to three specific affordable housing projects in City Council District 2 represented by District 2 City Councilor Joaquín Baca. The funding, appropriated during the 2025 legislative session through House Bill 450, aims to  expand housing options for low- to moderate-income residents.

The resolution allocates Capital Outlay funding from the State to projects that are designed to increase the number of “affordable, transitional, and supportive housing” units. The projects are contingent upon being formally designated as “Qualifying Grantees” and receiving final approval from the Mortgage Finance Authority (MFA) and the New Mexico Department of Finance/Local Government Division.

R-25-177, directs the funding toward three distinct projects in the Downtown and Barelas areas of the city. The largest portion, $5 million, will be used to convert the old Wells Fargo building located third and Lomas into the  Lomas Towers.  The adaptive reuse projects are expected to create between 100 and 120 rental units for residents earning up to 80% of the area median income. The conversion also includes plans for new commercial space to help revitalize downtown Albuquerque.

All three  projects required final approval by the New Mexico Mortgage Finance Authority and Department of Finance.

The three projects identified to receive the $7.5 Million in  funding are:

1. WELLS FARGO BUILDING CONVERSION INTOLOMAS TOWERS APARTMENTS.

A $5 million appropriation for a major adaptive reuse project that will convert approximately 85% of the 14-story former Wells Fargo Building, situated at Third Street and Lomas, into the  Lomas Towers Apartments. It will be a 100-120 workforce housing apartment complex. The project aims to address the city’s housing shortage by creating attainable housing for households earning 80% or less of the area median income while also revitalizing the downtown area with new residential and commercial spaces.

On December 19, 2025  it was reported that the sale of the Wells Fargo building, has gone through.  The acquisition closed on December 5, marking a significant step in allowing the tower’s new owners to begin their plans to redevelop the structure into mixed-use housing.  The new owners are local real estate firm Geltmore LLC and California-based affordable housing developer Lincoln Avenue Communities, a subsidiary of Lincoln Avenue Capital.

The finalized acquisition allowed the developers to access the building, seal off the ground floor and begin some interior demolition and asbestos abatement work as they secure funding and tax credits over the next several months. The structure is expected to be prepped and ready for construction by early summer 2026.

The prep work is the first tangible step in the transformation of the 13-story banking and office building into roughly 100 workforce affordable housing units.  Half of the one- and two-bedroom apartments will be priced for those who make 70% or below Albuquerque’s median income and the other half will go to those who make 50% or below the area’s median income, according to Snow.

Twelve stories of the building are dedicated to affordable housing, which will include 60 one-bedroom apartments and 40 two-bedroom apartments. The ground floor will be renovated into office and retail space.

The apartments will be priced for those who make 70% of Albuquerque’s median income and capped at 80%, which for one person stands at $51,200 a year, according to the U.S. Department of Housing and Urban Development guidelines for 2025.

The second floor will include community amenity rooms and a fitness room for residents, while the ground floor will feature publicly accessible commercial, retail and office uses.  Lincoln owns and will handle the residential portion of the project, while Geltmore owns the ground floor and land and will handle the commercial components,

2. THE ROMERO

This is a  $1,931,249 appropriation for a community-driven development in Barelas. The Portland-based developer, Palindrome Communities, estimates the total project cost to be $20.8 million. The project overlooks the Railyards at Second and Santa Fe.  A three-story apartment complex  is planned that will provide 69 units at varying rates of affordability, ranging from 30% to 80% of the city’s median income. That range means that a person who makes around $18,000 a year and a person who makes nearly three times that will be living side by side. The development will also include 7,521 square feet of commercial space and several live-work units, fostering local entrepreneurship and creating a new mixed-use hub.

3. GIZMO ARTSPACE:

The resolution allocates $630,751 for the GIZMO Artspace project.  The Gizmo building has historical significance. The building  was once a J.C. Penney, which had its grand reopening in 1949. The $630,751 appropriated is not  enough to renovate the upper floor into housing, but it’s the first step to getting the decades long-vacant building operable again.  Plans are to renovate the vacant Gizmo building on Central into a hub for artists from all walks of life.   The 53,000-square-foot, four-story building will house two galleries, 24 artist studios, a library, an art supply store, a print shop and six apartments.

Links to relied upon or quoted news sources are here:

https://www.cabq.gov/council/find-your-councilor/district-2/news/albuquerque-city-council-appropriates-over-7-5-million-for-affordable-housing-projects-in-downtown-and-barelas

https://www.abqjournal.com/business/redevelopment-of-wells-fargo-building-inches-forward-with-sale-finalized/2950837

https://www.koat.com/article/albuquerque-city-council-affordable-housing-projects/65601263

https://www.youtube.com/watch?v=lKTQqlUC9ak

https://www.youtube.com/watch?v=lKTQqlUC9ak

https://www.krqe.com/news/albuquerque-metro/over-7-5-million-appropriated-to-affordable-housing-projects-in-downtown-albuquerque-barelas/

https://www.youtube.com/watch?v=lKTQqlUC9ak

UPTOWN CONNECT

On August 19, 2025 the Bernalillo County Commission approved $46 million in revenue bonds to help subsidize the construction of two apartment buildings that will bring more than 200 affordable housing units to Uptown. The project is intended to draw low-to-middle-income residents to the Uptown area immediately South of Coronado Center that is already filled with jobs, amenities and public transit.

The Uptown Connect project is estimated to cost $115 million in total, and through a combination of federal, state, municipal and private dollars, the project is almost fully funded. Palindrome Communities development company is the firm behind the project. Palindrome hopes to break ground in the first half of 2026  and be move-in ready by mid-2028, pending funding from the state.

The Uptown Connect apartment complex will include a four-story tower and a six-story tower. It is planned around ABQ Ride’s preexisting Uptown Transit Center at Indian School and Louisiana NE. The project is expected to increase ridership on city buses and lower single-person car ownership among residents.  The neighborhood offers multiple grocery stores, banks, shopping centers and office buildings within a half mile, making it highly walkable  for those who can afford it.

When completed, Uptown Connect will be the first affordable housing complex in the neighborhood. The new complex will feature primarily affordable housing. Fifty percent will be reserved for people who make $32,000 a year or less. There will also be 36 apartments that are not income restricted and that will be rented out at market rate. In addition to housing, Uptown Connect will revamp the transit center and add 11,000 and 8,000 square feet of commercial and office space.

The Bernalillo County commission will voted on final approval for the bonds in January 2026.

The link to the quoted or relied upon news source is here:

https://www.abqjournal.com/business/article_260971e7-5496-4884-aa59-083ff29936f3.html#tncms-source=home-featured-7-block

THE CALLE CUARTA PROJECT

On June 2, 2025, the Albuquerque City Council appropriated $2 million dollars for a transformative affordable housing development in Albuquerque’s North Valley known as the Calle Cuarta project. Located at Fourth and Candelaria, Calle Cuarta will deliver 61 affordable rental units for low-income individuals and families, ranging from studios to three-bedroom apartments. The development will also include ground-level retail space and four live-work units to support neighborhood vibrancy. The project is currently under construction and is expected to be completed this fall. City Councilors said that the project is now fully funded for enhancements like solar, EV charging, and landscaping.

The $2 Million investment ensures the addition of sustainability upgrades and community-focused features to benefit future residents. This includes $1.6 million in ARPA Emergency Rental Assistance funding and $380,000 in State Capital Outlay Funding. The funding  builds on a prior $3.5 million investment from the City’s Workforce Housing Trust Fund and the donation of five acres of City-owned land to make this project a reality.

Links to relied upon or quoted news sources are here:

https://www.cabq.gov/health-housing-homelessness/news/city-boosts-calle-cuarta-with-final-funding-for-sustainability-and-community-enhancements

https://www.krqe.com/news/politics-government/albuquerque-city-councilors-approve-nearly-2m-for-affordable-housing-development/

141 UNIT DOWNTOWN “SENDERO” AFFORDABLE HOUSING POJECT MOVES FORWARD

On January 8, 2026, it was reported that construction on a stalled housing project in Downtown Albuquerque will continue with a new developer. The project, called Sendero, was announced in 2022 under the name the Downtowner and was originally slated for completion in late 2025, though city officials said the project was delayed due to rising construction costs, financing challenges and market conditions. The Nonprofit affordable housing developer Sol Housing has now taken over the project, slated for a vacant lot on First and Silver SW, from Rembe Urban Design + Development.

The building will reserve some of its proposed 141 units for income-restricted affordable housing.  City officials hope the project will be completed in 2027.  The original development, Downtowner, had a budget of $30.1 million. City officials at the time had said the development would include 207 rental units, 11 work units and a coffee shop on its bottom floor.

Some of the units will be available for rent based on affordable housing standards set by the U.S. Department of Housing and Urban Development, Brunner said, though income restrictions have not yet been decided. The city had provided the land, a $1.8 million gap financing grant and a tax abatement valued at roughly $1.5 million over seven years for the previous project overseen by Rembe. Once complete, Sendero will include a ground-floor community space, bicycle parking, rooftop amenities and connections to the under-construction Albuquerque Rail Trail, a 7-mile loop connecting core parts of the city to pedestrians and bikers.

The link to the quoted or relied upon news source is here:

https://www.abqjournal.com/business/downtown-affordable-housing-project-to-move-forward-with-new-developer-and-name/2954713

COMMERCIAL PROPERTY CONVERSIONS INTO HOUSING

There are two commercial office building being converted in to housing with city subsidized funding. Those conversions are as follows:

TWO PARK CENTRAL TOWER

On December 7, 2025,  it was reported that the City has  reached a development deal with the Houston company Silverstone Equity Partners that owns the vacant 10-story tower in the International District, a key step toward turning the building into housing.  The 10-story, 101,000-square-foot Two Park Central Tower sold in August 2023 for just under $2 million. The Two Park Central Tower property tax bill is currently $87,090, but is expected to increase to $205,238 after the apartments are developed. On  September 4, the City Council  approved a seven-year tax abatement will save the developer a total of $744,332 on its property tax bills.

The development agreement between the city of Albuquerque and Silverstone Equity Partners follows the approval of a building permit for the development in October. The company plans to renovate the property into housing, bringing 110 studios and one-bedroom apartments to the tower that sits at San Mateo and Central NE.  A groundbreaking is expected in January, 2026 with the project completion targeted for the first quarter of 2027.

The city has agreed to put $2 million into the project, which is expected to cost $23 million. The project, located at 300 San Mateo NE, will also benefit from a tax abatement the city approved in June, providing more than seven years of tax breaks valued at nearly $750,000.

As part of Silverstone’s plans for the building, 41 of the 110 units will be affordably priced for families making at or below 80% of the area’s median income. The remaining units will be market rate.

On January 8, a groundbreaking ceremony took place on the building as the  start of the Serenade at Park Central project. Preparations are being made  for full construction to begin in February. The development will feature over 100 new affordable housing units, market-rate apartments, commercial space and landscaping. City leaders believe this project will address Albuquerque’s housing shortage and safety concerns.

https://www.kob.com/new-mexico/__city_invests_2m_for_san_mateo_towers/

https://www.msn.com/en-us/money/realestate/city-of-albuquerque-finalizes-agreement-to-convert-tower-at-san-mateo-and-central-to-housing/ar-AA1RRq29

https://www.abqjournal.com/business/article_e799fed7-667d-4499-8384-da3823b8e242.html

BANK OF THE WEST TOWER

Another affordable housing development project is the old Bank of the West tower located at Central and San Mateo. Silverstone Equity Partners also owns the larger tower at the intersection. Decades ago it was originally a branch of the First National Bank. It is a 17 story a high-rise office building completed in 1963.  When it was built it was the tallest building in the city. It is now the fifth tallest building in the state, and the tallest outside of Downtown Albuquerque. The developer intends to convert the 17-story tower into 160 apartments with “high-end” features like a roof deck, a pool and pickleball court.

TAX ABATEMENTS FOR MAJOR HOUSING DEVELOPMENT PROJECTS

The City of Albuquerque offers tax abatements for projects in the city’s 22 Metropolitan Redevelopment Areas (MRA’s). The majority of MRA’s in the city are in older parts of the city including the  Downtown area or on Broadway.

How  tax abatement works is that for seven years the city  suspends or “freezes” the developer’s taxes at the amount they paid before the property gets any new buildings or upgrades. A  developer might be transforming a vacant lot into new housing, for example, which dramatically increases the value of the property. Without the tax abatement, the property tax would have a corresponding increase.

Technically, the city takes the title of the property and leases it back to the developer, exempting the property from property taxes, and the developer makes a payment in lieu of taxes to Bernalillo County that is equivalent to the pre-development property tax.  The city’s tax abatement program is relatively new, and about 10 properties have been approved for it.

After the seven years are up, the property taxes will be based on the property’s value at that moment and presumably go up. In the long term, the tax abatement program can increase city revenue because it can incentivize developers to build when they might otherwise leave the property vacant. Developers are required to get the tax abatement approved by city council before securing city building permits.

TAX ABATMENT PROJECTS OUTLINED

There are five major tax abatement projects approved by the city council in the last year. Those projects are as follows:

The 10-story Two-Park Central Tower near the corner of San Mateo and Central has been approved for a tax abatement by the City and it will now be converted into housing. Developer Route 66 Multifamily plans to turn the vacant office building into 110 apartments. Some of the apartments will be market value, and some might become affordable housing. The Two Park Central Tower property tax bill is currently $87,090.00  but is expected to increase to $205,238 after the apartments are developed. On September 4, 2024 the city council approved a seven-year tax abatement that could save the developer a total of $744,332 on its property tax bills.

The old Bank of the West Tower located at Central and San Mateo has also been approved for a tax abatement. The 17 story a high-rise office building is the fifth tallest building in the state, and the tallest outside of Downtown Albuquerque. Developer Route 66 plans to turn the commercial building into apartments.

A third and only project dedicated to affordable housing that has been approved for a tax abatement will be built at the corner of Central and Alcazar SE. The land has been vacant for almost 20 years. The 70-unit Somos Affordable Housing complex is being developed by Sol Housing. The nonprofit plans to set aside 84% of the units for income-restricted affordable housing. The tax abatement on this project will save the developer an estimated $514,376. The city already owns the land that the Somos project is being built on and will transfer ownership to Sol Housing after the abatement period ends.  Felipe Rael, the executive director of Sol Housing, said this in a statement: “With the construction of 70 apartment homes and commercial space to support local small businesses, SOMOS can achieve the vision of the international marketplace, providing much needed housing and economic benefits to the International District. … The city’s support furthers this vision as we work to stabilize housing for 70 senior households.”

Another housing development project slated for a tax abatement will be undertaken by Titan Development. Titan Development.  Titan is planning for a new long-term resident inn and food hall at the corner of Central and Cedar NE across from the Presbyterian Hospital complex. It is being proposed that the 126-unit residential development could be used by traveling nurses working across the street at Presbyterian Hospital. The tax abatement should save the developers an estimated $998,128 over seven years.

Sunlight Properties and Garfield Townhomes has also received council approval for a tax abatement for a townhome project in the University Heights neighborhood. The developers plan to build 16 townhomes on a vacant lot on Garfield.  The current property tax bill of $1,509 would increase to an estimated $25,511 after development, so approval of the abatement will save the developer $151,209 over seven years.

NEW MEXICO LEGISLATURE APPROVES  MILLIONS FOR HOUSING PROGRAMS

2024, 2025, 2026 were banner years for state appropriations to expand homeless and housing projects in the City of Albuquerque.  During the 2024 and the 2025 legislative sessions, the New Mexico Legislature dedicated more than $300 million to various housing-related measures at different agencies, including revolving loans for builders, down-payment assistance and anti-homelessness programs.  The Legislature specifically earmarked $110 million in the 2025 year’s budget of the $10.8 billion budget for affordable housing and homelessness assistance programs. During the 2026 legislative session, the New Mexico legislature appropriated $175 million for statewide housing and homelessness initiatives with the lions share going to Albuquerque. 

Last year, the 2025 New Mexico Legislature approved upwards of  $140 million for housing programs during the legislative session. $83 Million of that is earmarked for  projects in the Albuquerque area for housing and the unhoused. On August 26, City, Bernalillo County and State Officials held a press conference to announce that $60 million of the $80  million will be allocated for housing and homelessness projects in the Albuquerque area that will be dedicated to getting 1,000 unhouse people off the streets by July, 2026.

More than $20 million of the funding will be used for expansion of the Gateway network of shelters and services. That includes $5 million for a 204-unit shelter for seniors; $6.5 million for Gateway West, which serves 660 people nightly; and additional funding for Gateway Young Adult.

Another $42.85  million of  funding is earmarked to be spent as follows:

• $17.85 million for the purchase of the Poblana Place apartments in Bernalillo County for an 84-unit workforce housing complex for seniors and displaced youth;
• $1.5 million for a new mixed-income development  Sombra del Oeste in southwest Albuquerque, adding 72 homes;
• $10 million to convert the iconic but vacant Wells Fargo building in downtown Albuquerque into the 13-story Lomas Tower, which will mean 100 residents for 140 people who earn less than 70% of the area median income (in Bernalillo County, that’s $44,800 for a one-person household);
• and$13.5 million for West Mesa Ridge A and B in the 700 block of Coors Boulevard, which will include 128 three-bedroom homes for residents earning from 30% to 80% of the area median income.

The link to relied upon or quoted news sources are here:

https://sourcenm.com/2025/08/26/albuquerque-area-leaders-tout-arrival-of-more-than-80-million-for-housing-and-homelessness/

https://www.abqjournal.com/news/article_38b5041d-c3e9-4f66-b8e5-660fa8d37a47.html

APARTMENT CONSTRUCTION ON RISE

Albuquerque’s multifamily market will soon face pressure on key fundamentals as new supply continues to enter the market.  In the first three months of 2025, occupancy stood at 95.3%, about 20 basis points below the fourth quarter of 2024, according to a Colliers market report. The occupancy rate remains stable overall: Albuquerque ranked 63rd out of the top 150 U.S. markets and improved by 1.7 percentage points during 2024. The city also holds the 17th highest occupancy rate among Western markets.

However, the influx of new supply is a growing concern. In the first quarter alone, 1,459 new apartments were delivered, increasing existing inventory by 2.6%. Even more multifamily units are expected to come online in the near term, which could further test the market’s ability to absorb new product and may lead to a modest rise in vacancy rates as the market digests this elevated supply.

At the end of the first quarter 2025, 993 units were under construction, of which 911 were  scheduled to  be completed in 2025.   The largest projected development in the city in 2025 was the MultiGreen Properties’ which is 248-unit site in the West Mesa submarket. As more supply enters the market, Colliers projects that occupancy by the first quarter of 2026 will drop to about 94.1 percent.

Another big highlight in the first quarter was that sales volume was nearly cut in half from the previous three months’ almost $200 million in sales. And the amount was down by threefold compared with the first quarter of 2024’s nearly $400 million in volume. One major first-quarter sale was Dominion buying a 288-unit property for $22.8 million.

As far as rents go, they were up 1.5 percent annually, but still well below the city’s five-year average of 7.6 percent. Colliers forecasts that rent growth will remain below five percent at least until the first quarter of 2026.

https://www.kingsbarn.com/news/news-feed-details.asp?id=13439

COMMENTARY AND ANALYSIS

The answer to the city’s affordable housing shortage is not changes to the city’s zoning laws that would  double or triple density in existing neighborhoods. The city neighborhoods are not broken!  The answer to the city’s affordable housing shortage is to allow the development of the city’s commercial corridors into housing.  

A survey of the city’s commercial corridors identified 6,050 properties documented along or adjacent to these corridors the following:

• 3,271 commercial premises, of which 740 (18%) are empty, closed, for lease, or abandoned
• 198 free-standing empty whole buildings with combined enclosed space of 1.9 million square feet
• 287 vacant lots totaling 217 acres
• 140 fast food outlets, 262 restaurants, 81 cannabis shops, but only 31 grocery stores. I can’t count high enough to include massage parlors and car washes.
• Large, paved parking lot areas underused all over the place
• Unhoused people concentrated or dispersed throughout

The survey was conducted by Jaemes Shanley, a Neighborhood Association activist,  with a link to his column and his survey in the postscript.

The term “affordable housing” is very misleading. It is a term way too often used by elected officials and politicians to simply declare a crisis with inflated numbers that shows there is not enough housing that allows the poor or low-income people to rent or buy a home and call their own. Housing prices and rental costs never come down. The more appropriate term that should be used is “subsidized” housing where it’s clear what is needed is subsidized government funding for those who cannot afford to buy outright or rent and need assistance.

The housing shortage crisis  declared is related to economics, the development community’s inability to keep up with supply and demand and the public’s inability to purchase housing or qualify for housing mortgage loans. The shortage of rental properties has resulted in dramatic increases in rents. It is clear that the City of Albuquerque and the state of New Mexico are suffering from a shortage of housing, but that does not mean it is all affordable housing.

The blunt reality is that it is not at all realistic for the City, County nor the State to try and attempt to solve the housing shortage on their own with nothing but government financing and construction. Government’s responsibility is to provide essential services, such as police protection, fire protection and utilities and not to directly compete with the housing industry. It’s the market forces that must be relied upon to get the job done when it comes to  housing of all kinds.

The approach that the City, the County  and the State has taken in the form of tax deferrals, subsidies and low interest loans to the private sector as incentives to construct housing are the reasonable and responsible approach to help solve the current housing shortage in the city and the state.

City, County and State government can further help the private sector to build more  housing by eliminating policies and zoning restrictions that unnecessarily drive-up housing costs so long as there is a preservation and respect for adjoining property owner’s rights and remedies. One area of reform to help the housing industry would be to address and reduce the states gross receipts tax on construction materials in order to bring down construction costs.

The City of Albuquerque needs to allow the redevelopment of its major commercial corridors for housing with the emphasis affordable housing.

The links to a related articles are here:

Click to access Albuquerque_Region_2024_Housing_Needs_Assessment.pdf

Jaemes Shanley Guest Opinion Column: Albuquerque Corridors – Affliction and Opportunity; We Can And Must Fix Albuquerque; Commentary: Shanley Survey Of City’s Corridors Provides Informed, Reasoned Solution To City’s Affordable Housing Crisis That Mayor Keller And City Council Need To Consider