Lincoln County Assessor’s Office Public Access and Notices of Value Update

Due to COVID-19, public access to the Lincoln County Courthouse is prohibited until further notice. Described below are the procedures that the Assessor’s Office will be taking to accommodate all property owners during this difficult time.

All correspondence must now be handled by phone, e-mail, fax, or mail. The Lincoln County website has been updated to include this information. You can access all necessary forms and contact information by going to and clicking on the Assessor’s site under Elected Officials. The Assessor’s maps are also located on this site under parcel maps.

2020 Notices of Valuation will be mailed on 4/1/2020, with the statutorily mandated 30-day protest period ending on 4/30/2020. Protest and exemption applications received after this date, but POSTMARKED on or before 4/30/2020, will still be accepted. As noted above, all protest and exemption correspondence will be handled strictly by email, phone, fax or postal mail. We encourage all taxpayers to visit our website: for updated information, pertinent forms, and, up-to-the-minute COVID-19 updates.

I encourage all local property owners who are not receiving their exemptions to apply for them. The exemptions include, family exemption, veteran’s exemption, 100% disabled veteran’s exemption, or the Low Income/Disabled Exemption.



Walter Hill

Lincoln County Assessor


Public Health Order COVID-19

Per the directive from Governor Lujan Grisham, our offices will be closed to the public beginning at 8:00 AM tomorrow, Tuesday March 24, 2020.

Lincoln County has been monitoring the global concerns from the novel coronavirus (COVID-19) and how it relates to county business. Lincoln County would like to offer some alternatives to in-person transactions conducted at the Lincoln County Courthouse to maximize the health and safety of our residents and staff.

Alternatives to in-person transactions:

  • Please mail, email or fax any necessary documentation or inquiries to our office. Notice of values will be mailed April 1st. All protests, applications for exemptions & changes of address should be submitted within 30 days of said mailing date. Call our office @ 1(575) 648-2306 ext. 116 for questions or concerns.
  • For all email inquiries: All email addresses can be found on the Assessor’s Office website:
  • GIS/Mapping information can be accessed on our website by clicking on the “Parcel Map” option.

We here at the County recognize that these measures may present an inconvenience. Please understand due to the gravity of the circumstances we have implemented these recommendations after great reflection and consideration of our residents and staff. We hope to return to standard practices as soon as we can. May everybody stay healthy!