New Mexico legislation · 2026 Regular Session
New Mexico HB108: WATERSHED DISTRICT TAXES AND DIRECTORS
Status: Signed into law, March 4, 2026
What the bill says
An act relating to special districts; requiring a soil and water conservation district to levy taxes upon request of a watershed district within the soil and water conservation district's boundaries; clarifying definitions; clarifying the procedure for appointing directors of a watershed district's board of directors.
From the enrolled text, March 5, 2026:
AN ACT RELATING TO SPECIAL DISTRICTS; REQUIRING A SOIL AND WATER CONSERVATION DISTRICT TO LEVY TAXES UPON REQUEST OF A WATERSHED DISTRICT WITHIN THE SOIL AND WATER CONSERVATION DISTRICT'S BOUNDARIES; CLARIFYING DEFINITIONS; CLARIFYING THE PROCEDURE FOR APPOINTING DIRECTORS OF A WATERSHED DISTRICT'S BOARD OF DIRECTORS. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO: SECTION 1. Section 73-20-2 NMSA 1978 (being Laws 1957, Chapter 210, Section 2, as amended) is amended to read: "73-20-2. DEFINITIONS.--As used in the Watershed District Act: A. "directors" or "board of directors" means the directors of a watershed district; and B. "supervisors" or "board of supervisors" means the supervisors of a soil and water conservation district in which the watershed district is located." SECTION 2. Section 73-20-12 NMSA 1978 (being Laws 1957, Chapter 210, Section 12, as amended) is amended to read: "73-20-12. DIRECTORS--APPOINTMENT.-- A. A watershed district shall be governed by a board of directors appointed by the board of supervisors for the soil and water conservation district in which the watershed district is located. Except as provided in HB 108/a Page Subsection C of this section, a board of directors shall consist of five directors. B. When appointing the initial directors for a watershed district, the board of supervisors shall appoint two members to serve terms of two years and …
Sponsors
- Rebecca Dow (R, HD-038) · primary sponsor
- Susan Herrera (D, 41)
Latest actions
- : Signed by Governor - Chapter 26 - Mar. 4
- : Passed in the Senate - Y:35 N:0
- : STBTC: Reported by committee with Do Pass recommendation
- : Sent to STBTC - Referrals: STBTC
- : Passed in the House of Representatives - Y:63 N:1
- : HTRC: Reported by committee with Do Pass recommendation
- : HAAWC: Reported by committee with Do Pass recommendation with amendment(s)
- : Sent to HAAWC - Referrals: HAAWC/HTRC
- : Withdrawn from committee or daily calendar, ordered printed and referred to
- : Not Printed
Votes
- Senate Floor Vote (February 19, 2026): 35 yea, 0 nay, passed
- House Floor Vote (February 12, 2026): 63 yea, 1 nay, passed
Subjects: TAXATION, OTHER (gas, cigarettes, etc.), WATER & WATER RIGHTS (acequias, irrigation, rivers)
Common questions
- What is HB108?
- HB108 is a bill in the New Mexico Legislature (2026 Regular Session): WATERSHED DISTRICT TAXES AND DIRECTORS.
- What does HB108 do?
- In its own words: An act relating to special districts; requiring a soil and water conservation district to levy taxes upon request of a watershed district within the soil and water conservation district's boundaries; clarifying definitions; clarifying the procedure for appointing directors of a watershed district's board of directors.
- What is the status of HB108?
- Signed into law as of March 4, 2026. Latest action: Signed by Governor - Chapter 26 - Mar. 4 (March 4, 2026).
- Who sponsored HB108?
- Rebecca Dow (R, HD-038), with 1 co-sponsor.
- Where is the official record for HB108?
- On the New Mexico Legislature website: https://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=108&year=26
Source: official New Mexico record. Tracked by Delilah, AI for legislation across all 50 states and Congress.