---
type: "Bill"
title: "WATERSHED DISTRICT TAXES AND DIRECTORS"
description: "WATERSHED DISTRICT TAXES AND DIRECTORS"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2026"
identifier: "HB 108"
citation: "New Mexico HB 108 (2026)"
classification: ["bill"]
subjects: ["TAXATION", "OTHER (gas", "cigarettes", "etc.)", "WATER & WATER RIGHTS (acequias", "irrigation", "rivers)"]
status: "enacted"
primary_sponsors: ["Dow, Rebecca", "Herrera, Susan K."]
version_count: 3
action_count: 11
vote_count: 2
first_action: "2026-01-16"
last_action: "2026-03-05"
source: "openstates"
source_identifier: "ocd-bill/0e4f738b-ce0c-4710-b6a5-896fa0c991e2"
source_url: "https://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=108&year=26"
source_hash: "1ef2b31badea7b784b9b54e43745c59c5adc17b2aa1257b1eb153de5cb7b67fa"
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 HB 108 (2026) — WATERSHED DISTRICT TAXES AND DIRECTORS

## Version chain

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

1. **Amendments in Context** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/Amendments_In_Context/HB0108.pdf)
2. **Final Version** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/final/HB0108.PDF)
3. **introduced version** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/bills/house/HB0108.HTML)

## Votes

- senate passage — **35–0** (pass) · upper
- house passage — **63–1** (pass) · lower

## Sponsors

- Dow, Rebecca — primary (person)
- Herrera, Susan K. — primary (person)

## Timeline

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

- **2026-02-18** DO PASS committee report adopted `committee-passage-favorable`
- **2026-01-16** Sent to House Pre-file `introduction, referral-committee`
- **2026-03-05** Signed `executive-signature`
- **2026-01-22** not printed House Rules and Order of Business Committee
- **2026-01-26** withdrawn printed germane prefile `withdrawal`
- **2026-01-26** Sent to House Agriculture, Acequias & Water Resources Committee & House Taxation & Revenue Committee `introduction, referral-committee`
- **2026-02-09** DO PASS committee report adopted `committee-passage-favorable`
- **2026-01-29** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2026-02-19** passed Senate `passage`
- **2026-02-12** passed House `passage`
- **2026-02-13** Sent to Senate Tax, Business and Transportation Committee `introduction, referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0e4f738b-ce0c-4710-b6a5-896fa0c991e2`. Confidence: reported (aggregated from official New Mexico legislature records).