N.M. Const. art. VIII, § 16
The legislature shall exempt from taxation the property of a veterans' organization chartered by the United States congress and used primarily for veterans and their families. The burden of proving eligibility for the exemption in this section is on the person claiming the exemption. (As added November 2, 2010.)
The 2010 amendment to Article VIII, proposed by S.J.R. No. 7 (Laws 2010) and adopted at the general election held on November 2, 2010, by a vote of 299,345 for and 217,045 against, added this section.