N.M. Admin. Code § 3.6.7.21
The statement of decrease in value provided for in Section 7-38-13 NMSA 1978 must be on a standard preprinted form, prepared and paid for by the county assessor and in form and content prescribed by the director. The standard, preprinted form shall be mailed to each person to whom the notice of value is mailed pursuant to Subsection A of Section 7-38-20 NMSA 1978 at the time of the mailing of the notice of value. Any form other than the standard form prescribed by the director and any method of making the form available to property owners other than the method directed by this section must be approved in writing by the director prior to such use. A request must be in writing and include the reason for the proposed use.
N.M. Admin. Code § 3.6.7.21