Are you leaving Tax Credits on the table?

11/25/2025

by Glenn Mallory

La Luz del Oeste is listed on the state Register of Cultural Properties and on the National Register of Historic Places. These designations honor the architectural significance of La Luz as a uniquely designed and planned community.

The State of New Mexico designation offers La Luz homeowners a 50% income tax credit for major repairs including roof replacement, stucco work, HVAC replacement, electrical panel replacements and brick floor restoration. The Historic Preservation Division will also consider some interior remodeling proposals, drywall repair, interior door replacement, original cabinet restoration and other efforts to maintain the integrity of La Luz units.

Photos by Jim See.

The New Mexico Historic Preservation Division is making
two changes in their application protocols:

Steven Moffson, DCA; Mayor Tim Keller, Matt Saionz, DCA | Photo by Jim See

Matt Saionz, DCA; Steven Moffson, DCA | Photo by Jim See

1.

Applications for tax credit (Part 1 Applications) must now be submitted 30 days (instead of 14 days) prior to the Division’s bimonthly meeting dates. Applications are reviewed every other month, on even numbered months (February, April, June, August, October and December). It is recommended that Part 1 Applications be submitted by the first of the month prior in order to ensure review in the next upcoming meeting. The meeting schedule can be found here.

2.	The Division is instituting an appeal process should an application not be approved. This offers applicants an opportunity to have a rejected application reconsidered.

Application Process

The application process is simple and straight forward although it can seem complicated.

PART 1 :

Prior to beginning your project, download the Part 1 Application.

1. The La Luz del Oeste State Register Number is 539.
2. Include photographs of the existing condition.
3. Attach estimates.

PART 2 :

Once your project is complete, download the Part 2 Application.

1. Attach photographs of the completed work.
2. Attach invoices and proof of payment for work completed.

La Luz is privileged to be acknowledged as a historic property. Owners are encouraged to take advantage of the tax credits offered by the State of New Mexico to support our collective stewardship of La Luz del Oeste.

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The View: Volume 1, Issue 1

about the author:

Glenn Mallory is an exporter of architectural products to Latin American and Middle Eastern markets. Glenn is a longtime resident of La Luz and has remodeled and restored several La Luz units. He has a background in adobe construction having built and commissioned houses in New Mexico and South America. Glenn grew up in Albuquerque and has undergraduate degrees in Latin American Affairs and Spanish from the University of New Mexico and holds a Master’s Degree in International Management from The Thunderbird School of Global Management at Arizona State University. Glenn’s knowledge of adobe construction and architecture make him a spokesman for La Luz and its history. In his world travels he has seen many adobe variations, and he brings this knowledge to the Foundation Board.