Property Tax 

The Property Tax Division (PTD) helps local governments in the administration and collection of ad valorem taxes in the State of New Mexico. Property taxes contribute a large portion of revenue to New Mexico’s local governments and schools annually.

Three bureaus make up PTD: Appraisal Bureau, State Assessed Property Bureau and Delinquent Property Tax Bureau. Our main responsibilities are to:  


  • assure that the county assessors implement and comply with applicable statutes, rules and regulations;
  • establish evaluation criteria and procedures to monitor each assessor's performance;
  • appraise and review estimates of real property values in transactions for counties, schools, municipalities and other state agencies;
  • appraise and issue notices of valuation for state-assessed properties, and
  • collect delinquent real property taxes, penalties, interest and costs by working with delinquent taxpayers through installment agreements and ultimately listing properties for public auction sales.

We also promote equity and uniformity in assessments through education and training.

Visit the other PTD pages on this website to find out specifically what our bureaus do.


For additional information, click counties 

Frequently Asked Questions

Q. Does the taxpayer have the right to appeal from the hearing officer’s decision?

Answer:
Yes.  If either the taxpayer or the Department disagrees with the factual findings or legal conclusions of the hearing officer, that party may file an appeal with the New Mexico Court of Appeals within 30 days after the date of the decision.  Appeals are decided based solely on the evidence and arguments presented at the administrative hearing.  All administrative tax hearings are hearings “of record,” which means that a tape recording or transcript is made of the proceedings.  This record is then used by the New Mexico Court of Appeals if either party decides to appeal from the hearing officer’s decision.

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 Department designates in the county where the property is located. The Property Tax Division 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 sales?

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 the Division moves forward in placing property back on the tax rolls. The Division does not hold sales in all 33 counties each year. For information about when a sale may occur in a given county that is not listed on our current sale schedule, please contact the Property Tax Division at (505) 827-0883 or check our website.

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 the Property Tax Division office at the Wendell Chino Bldg, 1220 St. Francis Dr., 2nd Floor, Rm. 207, Santa Fe, NM 87505. The Property Tax Division does not mail sale lists. You can sign up to be notified of sales or any changes that occur in the Property Tax Delinquent Bureau. You can find copies of the sale lists through the county treasurer, the county assessor or you can check our website .

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     ​

E-File for accurate returns and faster refunds.
Federal automatic extensions also extend New Mexico income tax returns.
E-File and E-Pay and extend your income tax due date.
Get your refund faster when you E-File.
Low-income residents may qualify for income tax credits.
You may qualify for the Working Family Income Tax Credit.
You may qualify for the Earned Income Tax credits.
Estimated tax payments may be required if you withhold too little.
Manage your account online using Taxpayer Access Point.
Business closed? Update your CRS account online.
Gross receipts tax rates are subject to change in January and July.
NTTCs may be required to support tax-deductible sales.
Changing your address? Update your tax records online.
View payments and returns using Taxpayer Access Point.
Keep up with recent tax changes. See the instructions.
Keep accurate tax records for up to 10 years.
Double-check your figures. Errors will delay your return.
Get your money faster using refund express direct deposit.
Pay online by electronic check or credit card.
Avoid delays, submit a complete return.
Tax Fraud in New Mexico, call 1-800-457-6789.
Check the status of your refund, visit Taxpayer Access Point.
Pay your property taxes to your county treasurer.
Delinquent property taxes? See your local county treasurer’s office.
Find out who is managing your county government.
Property tax auctions are often held at the county treasurer’s office.
April property tax valuation determines your November tax bill.
Property taxes pay for schools, police, and hospitals.
Property was sold at auction? We may have your money.
Stop penalty and interest by paying your principal tax quickly.
Make sure you use correct tax ID numbers.
Refund express? Double-check your bank account and routing numbers.
Include your phone number and e-mail address when filing.
Secure your tax records from identity theft.
Generally, both spouses are responsible for liability on a joint return.
Sign and date your return.
Avoid preparers who base their fee on a percentage of the refund.
Tax fraud is the responsibility of the taxpayer
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