Delinquent Property Tax Bureau 

The Delinquent Property Tax Bureau (DPTB) pursues the collection of delinquent property tax obligations for New Mexico‘s counties at the end of the third full year of tax delinquency. Our role is to notify delinquent taxpayers about the taxes due and planned sales of their delinquent property. We do this by telephone, certified mail, site visits, affixing courtesy notices to the property and advertising in regional newspapers.

Working to help taxpayers meet their property tax obligations and avoid sale of their property at auction, DPTB monitors the performance of those agreements until the obligation is paid. Only as a last resort do we conduct public auctions to sell the taxpayer‘s interest in the delinquent property for unpaid taxes. After the property is sold and the past-due taxes, penalties and interest are satisfied, any remaining amount is sent to the taxpayer who owned the property.

Frequently Asked Questions

Q. Where are delinquent property tax auctions held?

Answer:
Delinquent property tax auctions are held at the county seat (courthouse) or at a place the Taxation and Revenue Department (TRD) designates in the county where the property is located. The Property Tax Division (PTD) strongly urges all potential bidders to inspect the property ahead of time and check the paper history on the chain of title before the auction. Because trespassing is not allowed, site inspections must be from a distance. All property is sold “as is” and is not guaranteed.

Q. When does the Property Tax Division hold delinquent property tax auctions?

Answer:
There is no set schedule for public auctions. They occur in each county as title research is completed, all other collection efforts are exhausted and as PTD moves forward in placing property back on the tax rolls. PTD does not hold sales in all 33 counties each year.

Q. Where can I find copies of sale lists?

Answer:
Upon completion of all preliminary statutory requirements to properly offer delinquent property for sale, a list of eligible properties is available at PTD in the Wendell Chino Bldg, 1220 St. Francis Dr., 2nd Floor, Rm. 207, Santa Fe, NM 87505.

Q. Is there a mailing list to notify prospective buyers about upcoming sales?

Answer:
PTD does not mail sale lists.

Q. What determines the minimum bid on real property?

Answer:
The minimum bid is based on the total of taxes, penalty, interest and costs due. The owner’s interest in the real property is also taken into consideration.
  • Message from the Secretary
    Thank you again for making the 2012 tax-filing season a success. Largely because of your efforts, we were able to process nearly $260 million in personal income tax refunds in a timely and efficient fashion with very few errors. Read More     ​

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