New Mexico

Recreational Use/Recreational Trespass Laws

N.M.S.A. 17-4-7

§ 17-4-7. Liability of landowner permitting persons to hunt, fish or use lands for recreation; duty of care; exceptions

(a) Any owner, lessee or person in control of lands who, without charge or other consideration, other than a consideration paid to said landowner by the state, the federal government or any other governmental agency, grants permission to any person or group to use his lands for the purpose of hunting, fishing, trapping, camping, hiking, sightseeing or any other recreational use does not thereby:
(1) extend any assurance that the premises are safe for each purpose; or
(2) assume any duty of care to keep such lands safe for entry or use; or
(3) assume responsibility or liability for any injury or damage to, or caused by, such person or group;
(4) assume any greater responsibility, duty of care or liability to such person or group, than if such permission had not been granted and such person or group were trespassers.

(b) This section shall not limit the liability of any landowner, lessee or person in control of lands which may otherwise exist by law for injuries to any person granted permission to hunt, fish, trap, camp, hike, sightsee or use the land for recreation in exchange for a consideration, other than a consideration paid to said landowner by the state, the federal government or any other governmental agency.

Financial Incentives for Public Access

Property Tax Incentives:
Current Use Programs: 

Statute: N.M. STAT. ANN. § 7-36-20.

Method of Assessment: Current use based on the agriculture capacity of the parcel.

Application: Required

Plan Requirements: N/A

Penalties: Whenever the use of the land changes from being used primarily for agricultural purposes, the landowner must report the change. Any person who is required to make a report and who fails to do so is personally liable for a civil penalty in an amount equal to the greater of twenty-five dollars ($25.00) or twenty-five percent of the difference between the property taxes ultimately determined to be due and the property taxes originally paid for the tax year or years for which the person failed to make the required report.

Current Use Taxation for open-space land: 

New Mexico has no current use taxation to promote open space or recreation

Tax incentive specifically for providing access: 

New Mexico has no tax incentives to provide hunter access.

Tax Incentive when land is subject to Conservation Easement: 

New Mexico has no tax incentives for land subject to conservation easements.

View all states with no tax incentives when land is subject to conservation easementHide all states with no tax incentives when land is subject to conservation easement
Income Tax: 

New Mexico does provide a tax credit for the donation of conservation property.

Statute: Taxation – 1978 § 7-2-18.10 – Tax credit; certain conveyances of real property.

Program: Landowners can receive a tax credit of 50% of the appraised fair market value of land donated for the conservation of open space. Donations made before 2008 may not exceed a maximum of $100,000 per year, and donation made on or after January 1, 2008 may not exceed $250,000 per year. Credits used in any year cannot exceed state income tax owed for that year. The credit may carry over for 20 years. A developer may not make such a donation to fulfill density requirements. Land donations must be certified by the Department of Energy, Minerals and Natural Resources. Donations cannot adversely affect the rights of contiguous property owners. Credits are transferable only once and can be used by the transferee for no more than 20 years. Credits can be transferred in increments but each increment shall not exceed $10,000 for 1 year.

Tax: 1.7% to 4.9% (depending on income).

Enacted: 2004

View all states with tax incentives for donation of land or conservation easement Hide all states with tax incentives for donation of land or conservation easement
Hunter Access Program: 

Name of Program: Open Gate Hunting and Fishing Access Program

Number of Acres Enrolled: Approximately 82,000 deeded (private) acres.

Landowners receive compensation through a lease agreement with the New Mexico Department of Game and Fish to provide access to public resources on or through their property. Currently, sportsmen use is not being tracked. Conservation benefits are not being collected.

For additional information regarding this state’s hunter access programs or efforts, please view the Hunting Heritage Action Plan Hunter Access Program Assessment Survey Report.

Case Law

Maldonado v. U.S., 1990, 893 F.2d 267

-New Mexico recreational use statute applied to lands owned by federal Government and set aside for recreational purposes.

Lucero v. Richardson & Richardson, Inc., 2001, 131 N.M. 522, 39 P.3d 739

-Phrase “or any other recreational purpose” in recreational use statute, which limits liability of landowners who allow the public to use their land for hunting, fishing, trapping, camping, hiking, sightseeing, or any other recreational use, did not include organized competitive team sports, and thus public school was not immune from personal injury claim by parent injured on school grounds during organized baseball game, where other activities listed in recreational use statute were outdoor recreational activities, not structured contests with rules, uniforms, and coaches, and recreational statute was placed within game and fish acts.