近距离内射合集

The courtroom clash between Bernalillo County鈥檚 assessor and treasurer is far from over, with new filings and purported evidence adding fuel to a dispute over the way local short-term rentals should be taxed.

Bernalillo County Assessor Damian Lara has submitted evidence to the State Ethics Commission that he believes shows a conflict of interest by County Treasurer Tim Eichenberg.

Lara asked the commission to launch an investigation into Eichenberg鈥檚 conduct because he believes the conflict of interest may have motivated the treasurer's decision to reverse Lara鈥檚 controversial classification of short-term rentals from residential to commercial late last year, essentially lowering their property taxes.

The evidence, Lara said, allegedly shows Eichenberg鈥檚 continued involvement in the private tax consulting business New Mexico Property Tax after he assumed office on Jan. 1, 2025. Eichenberg told the Journal that he sold the business, which he started more than 40 years ago, to a longtime employee before taking office.

But Lara, who is running for reelection against current Bernalillo County Deputy Treasurer Linda Stover, said the evidence his office has collected tells a different story.

The first piece, a news release from the Assessor鈥檚 Office said, is a document from the Sandoval County Valuation Protest Board stating that Eichenberg and New Mexico Property Tax owner Carolyn Winter jointly represented a property owner during a January 2025 tax protest hearing. The second, an audio recording from August 2025, includes Eichenberg speaking in another Sandoval County Valuation Protest Board hearing, saying he negotiated a fee with Winter to assist in the case.

Lara said these hearings suggest 鈥渁n ongoing working relationship鈥� with Winter and the tax business after Eichenberg took office 鈥� a public role he said required Eichenberg to sever ties that could create a conflict of interest. 

Lara said his office received confirmation that the commission received his complaint and evidence but no word yet on whether an investigation will be launched. The commission's did not list a 2026 case against Eichenberg on its list of public complaints as of Friday.

Eichenberg rebutted Lara鈥檚 evidence in a Friday interview, saying the January 2025 hearing was the continuation of a protest Eichenberg was involved with from 2024, and that he was not present at the hearing. He was present at the August 2025 hearing, he said, adding that he made the board aware of the potential conflict.

鈥淚 was there representing Presbyterian Hospital because they were so wronged by the protest from the prior year, and I negotiated a fee with Carolyn,鈥� Eichenberg said, adding Winter had asked Eichenberg to appear at the hearing and that the negotiated fee was for $1.

Before the hearing officially began, he said he told the board, for the record: 鈥淚鈥檝e been compensated by New Mexico Property Tax, but I have no interest in the outcome. I鈥檓 compensated for doing the protest.鈥�

Eichenberg also said that he did not feel there was a conflict of interest in those cases because they were not in Bernalillo County.

鈥淭here鈥檚 no conflict of interest with my job in Bernalillo County if I鈥檓 doing any work outside of Bernalillo County,鈥� Eichenberg said.

Lara disagreed, emphasizing New Mexico Property Tax鈥檚 statewide reach.

鈥淗e said he had nothing to do with New Mexico Property Tax, and he has,鈥� Lara said in an interview. 鈥淭he success of that business (and) for him to be paid is a conflict of interest.鈥�

Lara added that Eichenberg鈥檚 photo and name are still listed on the New Mexico Property Tax and that several documents spelling out New Mexico Property Tax鈥檚 agreement to represent short-term rental property owners whose properties were reclassified last year have Eichenberg鈥檚 name on them, next to Winter鈥檚.

Lara submitted an ethics complaint about the treasurer earlier this month. At the same time, he also filed a lawsuit against Eichenberg in 2nd Judicial District Court, saying that the treasurer abused his authority by altering the classifications and valuations of roughly 1,047 short-term rental properties last year.

Lara said the state鈥檚 property tax code allowed him to classify the properties as commercial, thus removing the 3% cap on valuation increases that residential properties receive and significantly elevating property taxes for these properties.

When Eichenberg received the tax roll in October, he restored residential classifications for these properties and reverted the increased valuations back to values set by Lara in 2024, citing a state statute that allows treasurers to 鈥渃orrect obvious errors,鈥� including errors of classification, Eichenberg said.

That same statute also says that 鈥渙bvious errors鈥� do not include 鈥渢he method used to determine the valuation for, or a difference of opinion in the value of, the property subject to property taxation.鈥�

In his lawsuit, Lara argued that Eichenberg鈥檚 recent critique of the assessor鈥檚 reclassification of the properties demonstrated that the basis for his interference last year was a difference of opinion, rather than believing there was an error. But Eichenberg told the Journal his motivation was 鈥渁bsolutely correcting the error.鈥�

Of the 1,047 short-term rentals that were classified as commercial last year, 138 submitted protests to the Bernalillo County Valuation Protest Board. Eight were represented by New Mexico Property Tax, according to the Assessor鈥檚 Office. One of the properties withdrew its protest before it went to the board.

Lara said the board ruled in favor of the Assessor鈥檚 Office for the remaining seven cases, but after Eichenberg鈥檚 actions in October, those seven properties saw their property tax valuations drop by between $1,184 and $2,748, overruling the board鈥檚 decisions for those properties.

In Winter鈥檚 view, seven of 138 properties are not enough to show Eichenberg was motivated by personal interests.

鈥淚 had seven of these short-term rentals. Seven out of over 1,000, and you mean to tell me you鈥檙e going to complain over seven that I did as opposed to the (138) that different agents did?鈥� Winter said.

Winter said Lara鈥檚 lawsuit has cast a negative light on the business, saying she鈥檚 received multiple calls from clients inquiring about the issue. Winter, who said she took over the business before 2025, was elated when Eichenberg chose her as his successor. She called Lara鈥檚 allegations and suggestion that Winter is the business鈥� 鈥渁lleged owner鈥� in a recent news release 鈥渋nsulting, to be perfectly honest with you.鈥�

鈥淭im is no longer part of this business,鈥� Winter said.

Winter said she understands how Eichenberg鈥檚 presence on the business website and agency agreements looks but said she just hasn鈥檛 gotten to updating those materials.

鈥淵ou need to understand that I am new to owning a business鈥� and I鈥檓 having to learn as I go,鈥� Winter said.

She added that Eichenberg鈥檚 actual signature is not on any of the agency agreements and that updating those business materials is on her to-do list, but not currently her top priority.

Altogether, Lara said Eichenberg鈥檚 actions cost the county nearly $1.8 million in projected tax revenue. Eichenberg views it a little differently, saying $1.8 million is how much taxpayers saved.

Eichenberg said in a recent news release that he would correct short-term rental reclassifications again this year, prompting Lara to file for a preliminary injunction earlier this month.

The filing asked the court to declare that Eichenberg lacked authority to alter the 2025 classifications and values, void the lower valuations and residential classifications for the 1,047 properties, and stop the treasurer from doing the same this year. The judge, Erin O鈥機onnell, had not issued a ruling in response to Lara鈥檚 motion as of Friday.

For 2026, Lara said he has classified 904 short-term rental properties as commercial, down 143 properties from last year, which Lara said could be due to some deciding to convert their properties to long-term rentals.

If the judge overseeing Lara鈥檚 lawsuit decides to void Eichenberg鈥檚 October actions, those property owners could end up paying the high taxes after all, Lara said.

Lara said he hopes the judge鈥檚 ruling on the issue brings 鈥渃onfirmation of what state statute is, confirmation that everybody should be treated fairly and equitably, and confirmation of what the separation of powers is between the assessor and treasurer.鈥�

Eichenberg said he hopes for greater awareness of this issue among taxpayers, and Winter said she鈥檚 hoping for as quick a resolution as possible.

鈥淭his has just been awful,鈥� she said.

Kylie Garcia covers retail and real estate for the Journal. You can reach her at kgarcia@abqjournal.com.