N.M. Stat. § 5-8-3
Authorization of fee.
A. Unless otherwise specifically authorized by the Development Fees Act, no
municipality or county may enact or impose an impact fee.
B. If it complies with the Development Fees Act, a municipality or county may enact
or impose impact fees on land within its respective corporate boundaries.
C. A municipality and county may enter into a joint powers agreement to provide
capital improvements within an area subject to both county and municipal platting and
subdivision jurisdiction or extraterritorial jurisdiction and may charge an impact fee
under the agreement, but if an impact fee is charged in that area, the municipality and
county shall comply with the Development Fees Act.
D. A municipality or county may waive impact fee requirements for affordable
housing projects.