On 29 August 2025, Governor Michelle Lujan Grisham declared a state of emergency in Mora County after heavy rainfall caused widespread flooding.
New Mexico’s Taxation and Revenue Department is allowing an extension for individuals and businesses that are taxpayers affected by the flooding in Mora County that occurred on 26 to 27 August 2025.
This includes affected taxpayers who reside or have a business located in the county. The extension will result in no penalty being imposed for a late filed return or for a late payment.
However, interest will accrue in accordance with state law.
The extension for affected taxpayers includes:
- Gross receipts tax, compensating tax, withholding taxes, oil and gas taxes, combined fuel tax, and other excise taxes — For those returns due 25 August 2025 and 25 September 2025, the extended due date to file is 25 November 2025.
- Estimated payments for income taxes — For estimated payments due on 15 September 2025, for New Mexico personal income tax and corporate income tax, the extended due date is 17 November 2025.
On 29 August 2025, Governor Michelle Lujan Grisham declared a state of emergency in Mora County after heavy rainfall caused widespread flooding.
