The Property Tax Division 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 Property Tax Division: 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 Property Tax Division pages on this website to find out specifically what our bureaus do.

For additional information, click counties.

Information and Services

Learn more about the different services and information of the Property Tax Division below.

Delinquent Property Tax Bureau
State Assessed Bureau
Contact Us


Delinquent Property Tax Bureau

The Delinquent Property Tax Bureau 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, Delinquent Property Tax Bureau 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.

State Assessed Bureau

Personal Property of Businesses

The Taxation and Revenue Department (TRD) publishes a Business Personal Property Manual. In it we provide guidelines for valuing personal property of typical business enterprises. The manual is useful for county assessors, county and state appraisers, tax collectors, county protest boards and taxpayers.

The manual is helpful too for establishing uniformity in the assessment of personal property throughout all New Mexico counties according to the ad valorem tax laws, Articles 36‑38, NMSA 1978.

To order a copy of the Business Personal Property Manual, send a request to:

For questions regarding personal property valuation, please contact:

Bureau Chief

State Assessed Properties Bureau
Property Tax Division
P.O. Box 25126
Santa Fe, New Mexico 87504-5126
Phone: (505) 827-0895

See maps of counties and districts in the state.


Contact Us

If you don’t have a specific contact person’s name, please call the main Property Tax Division number. The person who answers the phone can direct your call.

Property Tax Division

P.O. Box 25126
1220 S. St. Francis Drive
Wendell Chino Bldg.
2nd Floor, Room 225
Santa Fe, NM 87504-5126

Phone: 505-827-0870
Fax: 505-827-0782

Director's Office      
Cesario S Quintana Director 505-476-3092  
Michael O'Melia Deputy Director 505-476-3092 Michael.O'Melia@state.nm.us
Pamela Chavez Administrator 505-476-3092 Pamela.Chavez@state.nm.us

 

State Assessed Property Bureau      
Mitch Bonney Bureau Chief 505-827-0895 Mitch.Bonney@state.nm.us
Elaisa Romero Tax Compliance Supervisor 505-827-0717 Elaisa.Romero@state.nm.us
Vacant Tax Compliance Specialist 505-827-0877  
Melissa Esquibel Tax Compliance Specialist 505-827-0897 Melissa.Esquibel@state.nm.us
Jessica V Sena Tax Compliance Specialist 505-827-0896 JessicaV.Sena@state.nm.us
Anna Montoya Tax Compliance Specialist 505-827-0894 Anna.Montoya@state.nm.us
Fax   505-827-0438  

 

Appraisal Bureau      
David Ortiz Bureau Chief 505-827-0888 David.Ortiz@state.nm.us
Ronda Orchard Administrative
Assistant
505-827-0885 Ronda.Orchard@state.nm.us
Lisa Wilkens Appraisal Supervisor 505-827-0886 Lisa.Wilkens@state.nm.us
Phillip Sena Appraisal Supervisor 505-827-0898 Phillip.Sena@state.nm.us
Rick Jenkins Appraisal Specialist III 505-827-0707 Rickey.Jenkins@state.nm.us
Joe Behnke Appraisal Specialist III 575-528-6144 Joe.Behnke@state.nm.us
Randall J. Kincaid Appraisal Specialist II 575-528-6156 Randallj.Kincaid@state.nm.us
Susan Baca Appraisal Specialist II 505-827-0889 SusanN.Baca@state.nm.us
John Hubert Appraisal Specialist II 505-476-3021 John.Hubert@state.nm.us
James Bordegaray Appraisal Specialist II 505-827-0891 James.Bordegaray@state.nm.us
Zane Clayshulte Appraisal Specialist III 575-528-6146 Zane.Clayshulte@state.nm.us
Fax   505-827-1645  

 

Delinquent Property Tax Bureau      
Darrell Lujan Bureau Chief 505-827-0883  
Roy Sandoval In-House Supervisor 505-827-0883  
Vacant Field Supervisor 505-827-0883  
Tim Martinez Title Examiner 505-827-0883 Tim.Martinez@state.nm.us
Vacant

Administrative
Assistant

505-827-0883  
Gregory Alyassin Title Examiner 505-827-0883 Greg.Alyassin@state.nm.us
Karl Apodaca Title Examiner 505-827-0883 Karl.Apodaca@state.nm.us
Conrad Montoya Title Examiner 505-827-0883 Conrad.Montoya@state.nm.us
David P Vielma Title Examiner 505-827-0883 David.Vielma@state.nm.us
Raquel Lopez Title Examiner 505-827-0883 Raquel.Lopez@state.nm.us
Mike Money Title Examiner 505-827-0883 Michael.Money@state.nm.us
Jacob Portillo Title Examiner 505-827-0883 Jacob.Portillo@state.nm.us
John Campbell Title Examiner 505-827-0883 John.Campbell@state.nm.us
Sharon Hayne Title Examiner 505-827-0883 Sharon.Hayne@state.nm.us
Jim Faigle Title Examiner 505-827-0883 JamesC.Faigle@state.nm.us
Tim Vega Title Examiner 505-827-0883 Tim.Vega@state.nm.us
Vacant Title Examiner 505-827-0883  
       
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1100 South St. Francis Drive
Santa Fe, NM 87504
(505) 827-0700

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