Rep. Cristina Parajón

Maddy summarySB 217 modifies New Mexico's liquor excise tax system. It imposes a new surtax on liquor retailers and redirects the revenue to create a dedicated Tribal Alcohol Harms Alleviation Fund, which will receive 5% of liquor excise tax revenue starting July 2019. The bill also amends definitions to exclude liquor excise taxes from the calculation of "gross receipts" for other state taxes. This directly affects liquor retailers (through the surtax), tribal governments (receiving new funding), and local governments (which will see adjusted allocations for alcohol treatment services and drug courts). The changes are purely procedural, reallocating existing tax revenue streams rather than creating new taxes or services.

Maddy summaryHB 280 creates a three-year pilot program in New Mexico that provides grants to nonprofit organizations, schools, and tribal entities to fund paid internships for youth aged 14-22. The grants supplement internship pay (requiring shared funding from host organizations), cover support services like career counseling, and must collect data on outcomes such as internship completion and post-internship employment. The Workforce Solutions Department will administer the program, requiring grantees to have complaint systems and report annually to the legislature. The bill appropriates $250,000 (2027-2029) for this initiative, with unspent funds reverting to the general fund by 2029.

Maddy summaryHB 296 increases New Mexico's Working Families Tax Credit to 50% of the federal Earned Income Tax Credit (EITC) for eligible residents, up from previous rates of 20-25%. It directly affects low-to-moderate income New Mexico residents who file individual state tax returns and qualify for the federal EITC, including those aged 18-24 who previously faced age-based barriers. The bill allows the credit to reduce state tax liability, with any excess refunded to taxpayers. This change takes effect for tax years beginning January 1, 2026, as specified in Section 7-2-18.15 of New Mexico's tax code.

Maddy summaryHB 102 would tie New Mexico legislators' pay to the state's median household income, setting initial compensation based on the 2027 median income (to be reported in 2028) and adjusting it every four years using the latest available data. Legislators could choose to refuse their compensation or any future increases by submitting a written notice to the chief clerk, and they could later withdraw that refusal without retroactive pay. The bill clarifies that legislators receiving this compensation are not considered state employees for any purpose.

Maddy summaryThis bill expands New Mexico's Crime Victims Reparation Act to include victims of assault, battery, criminal sexual contact, and armed robbery. It amends the law to explicitly list these offenses as qualifying for financial reparation, ensuring victims of these crimes can access compensation. The change modifies existing law (Section 31-22-8 NMSA 1978) by adding these specific crimes to the enumerated list of qualifying offenses. It does not cover property damage, as clarified in the current law.

Maddy summarySB 92 creates a tax deduction for businesses selling construction materials and labor used in affordable multifamily housing projects in New Mexico. It directly affects developers and contractors building housing that qualifies as "affordable" (defined as units for households earning ≤80% of the area median income) and sold to qualifying grant recipients under the Affordable Housing Act. The deduction reduces taxable gross receipts for these specific sales until July 1, 2033, and requires the tax cost to be tracked in the state budget. The bill takes effect on July 1, 2026.

Maddy summaryHB 167 requires mobile home park owners in New Mexico to give residents written notice (via certified mail and posted on doors) before selling the park to a third party. This notice must include the sale terms and residents' right to purchase the park within 75 days if they can gather 51% support and match the third-party offer's price and conditions. Owners must negotiate in good faith if residents submit a comparable offer, and residents can assign their purchase rights to nonprofits or governments. Violations carry penalties of $100,000 or 20% of the park’s appraised value, whichever is greater. The bill excludes sales from foreclosures, family transfers, or government takings.

Maddy summaryHB 251 creates the New Homes Development Program under New Mexico's Mortgage Finance Authority to provide homebuyer assistance. It offers up to $10,000 per qualifying homebuyer to purchase a newly occupied home (with a certificate of occupancy issued within 12 months) through direct disbursement at the time of purchase. The program requires annual reporting starting in 2027 on grants awarded and program recommendations, and appropriates $30 million from the general fund for fiscal years 2027-2029, with unused funds reverting to the general fund by 2029. This directly affects first-time homebuyers meeting eligibility criteria who purchase recently built homes in New Mexico.

Maddy summaryHB 194 expands New Mexico's Metropolitan Redevelopment Program to include areas with housing shortages, defined as locations experiencing affordable housing scarcity, rising costs, or low vacancy rates. The bill allows redevelopment projects in these areas to include qualifying multifamily housing and exempts such properties from property taxation for up to 20 years. This directly affects developers and property owners building or maintaining affordable housing in designated shortage areas. The policy aims to increase housing supply by reducing financial barriers for developers in regions with critical housing needs.

Maddy summaryHB 103 caps annual increases in residential property tax assessments at 103% of the prior year's value or 106.1% of the value from two years prior, whichever is higher. This limit does not apply if a property's zoning changed or if ownership transferred in the year before the tax year. The bill also requires counties with low property sales ratios to reassess properties to meet a minimum threshold before the cap applies. It takes effect for tax years beginning January 1, 2026.