---
type: "Bill"
title: "TAX PROTESTS & ADMIN HEARINGS OFFICE"
description: "TAX PROTESTS & ADMIN HEARINGS OFFICE"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2019"
identifier: "SB 129"
citation: "New Mexico SB 129 (2019)"
classification: ["bill"]
subjects: ["TAXATION", "INCOME", "TAXATION ADMINISTRATION"]
status: "enacted"
primary_sponsors: ["Candelaria, Jacob R.", "Harper, Jason C.", "Ivey-Soto, Daniel A."]
version_count: 5
action_count: 12
vote_count: 1
first_action: "2018-12-20"
last_action: "2019-04-03"
source: "openstates"
source_identifier: "ocd-bill/34346db9-0ed7-4f53-8c37-f0cbcfabe336"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=129&year=19"
source_hash: "de651fb5165d8d0218ef525031db1aa156283d02bd3f3f39d032eb730609c4bb"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nm"]
---

# New Mexico SB 129 (2019) — TAX PROTESTS & ADMIN HEARINGS OFFICE

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Amendments in Context** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/19%20Regular/Amendments_In_Context/SB0129.pdf)
2. **CT substitute** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/19%20Regular/bills/senate/SB0129CTS.HTML)
3. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/19%20Regular/final/SB0129.PDF)
4. **JU substitute** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/19%20Regular/bills/senate/SB0129JUS.HTML)
5. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/19%20Regular/bills/senate/SB0129.HTML)

## Votes

- senate passage — **40–0** (pass) · upper

## Sponsors

- Candelaria, Jacob R. — primary (person)
- Harper, Jason C. — primary (person)
- Ivey-Soto, Daniel A. — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-12-20** Sent to Senate Pre-file `introduction, referral-committee`
- **2019-01-17** Sent to Senate Corporations and Transportation Committee & Senate Judiciary Committee `introduction, referral-committee`
- **2019-02-11** DO NOT PASS, replaced with committee substitute `committee-passage`
- **2019-02-26** DO NOT PASS, replaced with committee substitute `committee-passage`
- **2019-02-28** floor substitute adopted (1 amendment)
- **2019-02-28** passed Senate `passage`
- **2019-03-01** Sent to House State Government, Elections & Indian Affairs Committee & House Taxation & Revenue Committee `introduction, referral-committee`
- **2019-03-09** DO PASS committee report adopted `committee-passage-favorable`
- **2019-03-14** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2019-03-15** passed House `passage`
- **2019-03-15** Senate concurred in House amendments
- **2019-04-03** Signed `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/34346db9-0ed7-4f53-8c37-f0cbcfabe336`. Confidence: reported (aggregated from official New Mexico legislature records).