Behind on Property Taxes in New Mexico?

Back Taxes in New Mexico: Your Options

This page explains what happens in New Mexico when property taxes on land go unpaid. Your county treasurer bills and collects. After three full years of delinquency, the state Taxation and Revenue Department's Property Tax Division takes over collection and can sell the land at auction.

New Mexico has no right of redemption after an auction sale, so the time to act is before the sale. This page is general information, not legal or tax advice. For your own parcel, ask your county treasurer or the Property Tax Division.

When New Mexico property taxes go delinquent

Your county treasurer sends the bill and lists the due dates. Taxes not paid by the due date are delinquent, and penalties and interest are added. Ask the treasurer for your parcel's balance.

What happens next: the Property Tax Division

The Delinquent Property Tax Bureau of the Property Tax Division pursues collection at the end of the third full year of delinquency. It contacts owners by phone, certified mail, site visits, notices on the property and newspaper ads. It can set up installment agreements and treats a public auction as a last resort (NM Property Tax Division).

The auction

Auctions are held once title research is done and other collection efforts have failed. Not every county has an auction every year. The minimum bid is the total taxes, penalty, interest and costs due (NM delinquent property tax auctions).

A proper sale counts as full payment of the delinquent taxes, penalties and interest and ends the state's tax lien. It does not clear other liens (Terms of Property Tax Division auction sales).

No redemption after the sale

New Mexico does not give former owners a right of redemption after an auction sale. A former owner has two years to challenge the sale in court under Section 7-38-70 NMSA 1978 (NM delinquent property tax auctions). So the real deadline is the auction date. Pay, agree to an installment plan or sell before then.

Leftover money after a sale

After the land is sold and the past-due taxes, penalties and interest are paid, the Property Tax Division sends any remaining amount to the former taxpayer (NM Property Tax Division). Keep your mailing address current with the county assessor so it reaches you.

Your options if you are behind

Your best choice depends on the land, the amount owed and whether an auction is scheduled.

• Pay the full amount owed, with penalties, interest and costs, before the next step in the process.
• Ask the tax office whether it offers a payment plan, and get the terms in writing.
• Ask the Property Tax Division about an installment agreement once your account is with the state.
• Sell the land before the deadline. The back taxes are paid from the sale at closing.
• If the land was inherited, gather the death certificate and any will or probate papers early, because a sale needs someone with authority to sign.
• If the numbers are large or a deadline is close, talk to a real estate attorney.

Selling land with back taxes in New Mexico

You can sell land with delinquent taxes before an auction. At closing, the title company gets a payoff from the county treasurer or the Property Tax Division and pays it from the sale price. The buyer gets title free of the tax lien.

EasyLotBuyer buys vacant land in New Mexico for cash, including lots with back taxes, liens, title issues or no road access, and land from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, and pay the closing costs. We can close in as few as 7 days. Back taxes are paid at closing from the sale.

Where to check your tax status

For the first three years of delinquency, your county treasurer. After that, the Property Tax Division of the Taxation and Revenue Department, which posts auction notices and property lists on its auction page.