LOCAL GOVERNMENT
Sandoval County Commission requests assessor’s resignation
Tax official argues all county officials should be scrutinized under commission’s reasoning
BERNALILLO — The hot topic at the Sandoval County Commission meeting was County Assessor Linda Gallegos’ refusal to resign despite holding another full-time position with the state in Santa Fe.
Linda Gallegos
Commissioners voted 4-1 Wednesday to call for Gallegos' resignation. However, under the New Mexico Constitution, cannot force it. The commission can initiate state removal proceedings, a process similar to impeachment.
Gallegos used her two minutes during public comment to explain her position and said she supported the resolution calling for her resignation.
"There are two reasons why I support this resolution, which will set a precedent for Sandoval County," she said. "First, this commission has no oversight or authority over my office or any other elected official in Sandoval County. However, this resolution is an attempt to exercise oversight of the Assessor's Office because you are aware that this Republican-majority commission would appoint my successor upon my resignation. Second, I'm requesting badge-access records for all elected county officials in Sandoval County, which I have already notified you about, Mr. Chairman."
Gallegos argued that the badge-access system, which tracks employees entering and leaving county facilities, would show that other elected officials spend less time in their offices than she does.
"Then you'll introduce similar resolutions seeking their resignation, including your own as commissioners, because, by your reasoning, each of you should physically be in the office at least 20 hours per week since elected officials earn $40,000 a year from county taxpayers," she said.
She urged the commission to investigate other elected officials who work outside their county positions.
Gallegos left the meeting after making her comments and did not remain for the discussion. When commissioners later requested that she return to answer questions, she declined, saying her responses to questions from the Rio Rancho Observer — which had been provided to the commission and entered into the public record — were sufficient.
Two residents also spoke in favor of Gallegos' resignation during public comment.
"I'm here to demand the resignation of Linda Gallegos and (Deputy Assessor) Richard Shanks. Both have disgraced their offices in this county and must resign immediately," Thomas Taylor said. "This blatant, unapologetic corruption has no place in this county."
Taylor accused Gallegos and Shanks of abusing taxpayer dollars and exploiting county resources.
Sandoval County Republican Chair Beth Dowling said she was disappointed that Gallegos did not remain in the chambers to hear public comment. She criticized Gallegos for collecting two taxpayer-funded salaries.
"She needs to do the right thing. This is an embarrassment," Dowling said. "It's taking up not only your time and resources but the rest of the department's, and that's shameful."
The most recent salary report on the Sandoval County website shows Gallegos earned $86,625 during fiscal year 2024-25. The New Mexico Sunshine Portal, which lists salaries for state employees, shows the state cash manager position carries a midpoint salary of $82,170. The portal does not list Gallegos as a current employee, and no final salary is posted because the position is listed as vacant. However, she remains listed on the state Treasury Department's executive team contact page.
In response to questions about holding both positions, Gallegos said she "runs a tight ship."
"I am focused on preparing this office for a smooth transition," she said. "Similarly to any other individual who works two jobs, I plan my time accordingly and avoid overlap in duties."
She added that she continues to fulfill her statutory obligations as assessor by working nights and weekends. She said she remained in office through the primary election because of the tax protest period, the candidacies of three staff members and the need to ensure a smooth transition without disrupting services to the public.
Now that the primary election is over, she said, the review of property-value protests is underway. She is required to present a report on those reviews to the commission.
Commissioner Katherine Bruch cast the lone vote against the resolution. She said she had not heard from enough constituents to form a definitive opinion on the matter.
Before the vote, Bruch argued that the effort to seek Gallegos' resignation was politically motivated and said the commission was acting like a court.
Commissioner Mike Meek said that while nothing legally prevents Gallegos from holding both positions, he believes doing so is "just morally wrong."
Commissioner Jon Herr, who introduced the resolution, rejected claims that the measure was politically motivated. He also noted that any appointee would serve only a few months, limiting any advantage they might gain before running for office.
The discussion also turned to badge-access records, which showed Gallegos entered her office approximately six times during the previous 30 days, primarily outside normal business hours.
Commission Chair Jordan Juarez questioned whether Gallegos' after-hours presence created liability concerns for the county. He echoed Meek's criticism, describing the simultaneous holding of two taxpayer-funded positions as "unethical behavior."
Michaela Helean is a reporter for the Rio Rancho Observer, an ϼ sister newspaper.