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. Residential and non-residential property taxes are assessed by County Assessors and collected by County Treasurers with oversight from Property Tax Division. 

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 county assessors implement and comply with applicable statutes, rules and regulations;
  • establish evaluation criteria and procedures to monitor each county 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.

For additional information, click counties.

Santiago Chavez


Santiago Chavez has previously served as chief of staff/deputy chief administrative officer to the mayor of Albuquerque, director of Finance and Administrative Services for the New Mexico Association of Counties and municipal treasurer/finance director at the Town of Bernalillo. He also has several years of corporate accounting experience and is an Army veteran who served honorably in the 82nd Airborne. 

Santiago has master’s and bachelor’s degrees in Business Administration and a master’s in Accounting, all from the University of New Mexico.

The strong relationships Santiago has built with county officials around the state is a particularly important asset for the Property Tax Division.

Michael O'Melia

Deputy Director

Before joining Taxation and Revenue in 2005, Michael had more than twenty years of experience in underwriting, lending, risk management and appraisal. He has commercial banking experience at Chemical/Chase Manhattan and at Lehman Brothers, where he was senior vice president for Global Real Estate Finance. Michael has experience with commercial mortgage backed securities, high-yield debt, mortgage repurchase agreements, mezzanine financing and equity investment vehicles. He has worked with property tax issues since 1984.

Michael’s position at Taxation and Revenue is driven by awareness and uniform application of statutes and respect for taxpayers.    

Mr. O’Melia is a New Mexico State Certified Appraiser. He has a BA from Kenyon College in Gambier, Ohio.

Appraisal Bureau

Bureau Chief Phillip Sena

The Appraisal Bureau provides technical assistance to New Mexico‘s counties on valuation of multifamily, commercial, special-use and personal properties. We perform appraisals as requested by Property Tax Division and other New Mexico entities.  We also review appraisals for the State Board of Finance, to use in its consideration of real property sales, trades and leases. 

One member of each county’s Valuation Protest Board must be an employee of the Bureau. We perform annual assessor evaluations and a sales ratio study to ensure that county assessors assess properties at the current and correct value. Collaborating with the International Association of Assessing Officers, we also coordinate training of county assessors and assessor employees for appraiser certification.

Delinquent Property Tax Bureau

Bureau Chief Darrell Lujan

The Delinquent Property Tax Bureau pursues the collection of delinquent property tax obligations at the end of the third full year of tax delinquency. The Delinquent Bureau role is to notify delinquent taxpayers about the taxes due and planned sales of delinquent property. We notify taxpayers by telephone, certified mail, site visits, affixing courtesy notices to the property and advertising in regional newspapers.

The bureau works with taxpayers meet their property tax obligations and avoid sale of their property at auction. The Delinquent Property Tax Bureau monitors the performance of installment 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

Bureau Chief Elaisa Romero

Personal Property of Businesses

State Assessed Property Bureau publishes a Business Personal Property Manual. The BPP manual provides guidelines for valuing personal property of typical business enterprises. The BPP manual is helpful 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 and is a tool that is useful for county assessors, county and state appraisers, tax collectors, county protest boards and taxpayers.

For questions regarding personal property valuation, please contact:

State Assessed Properties Bureau
Bureau Chief Elaisa Romero 
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
Temporary Physical Address
1209 Camino Carlos Rey
Garrey Carruthers Building
1 ST Floor
Santa Fe, NM 87507

Phone: 505-827-0870
Fax: 505-827-0782
Director's Office      
Santiago Chavez Director 505-469-8742
Michael O'Melia Deputy Director 505-476-3092 Michael.O'
Vacant Administrator 505-476-3092  

State Assessed Property Bureau      
Elaisa Romero Bureau Chief 505-827-0717

Jessica V Sena Supervisor 505-827-0896
Juan Andres Trujillo, BBA PTD Auditor III 505-827-0838

Jacklyn Gottlieb
Tax Assessment Specialist 505-827-0897
Vacant Tax Assessment Specialist 505-827-0894  
Vacant Tax Assessment Specialist 505-827-0895  
Maria Francisco Tax Assessment Specialist 505-827-0877
Fax   505-827-0438  

Appraisal Bureau      
Phillip Sena Bureau Chief 505-827-0898
Vacant Administrative
Lisa Wilkens Appraisal Supervisor 505-827-0886
Ron Storey Appraisal Supervisor 505-476-3021
Vacant Appraisal Specialist III 575-528-6120  
Alexandra Perrault Appraisal Specialist III 575-528-6144
VACANT Appraisal Specialist III 575-528-6156  
Celia Dittmaier Appraisal Specialist III 505-827-0889
Claudia Lucero Appraisal Specialist II 505-827-0888
Meri Bustamante Appraisal Specialist II 575-528-6146

Tim Bernal

Appraisal Specialist II



 Delinquent Property Tax Bureau

Darrell Lujan Bureau Chief 505-827-0883
Roy Sandoval In-House Supervisor 505-827-0883
Conrad Montoya Field Supervisor 505-827-0883
Karl Apodaca Field Supervisor 505-231-3568





Santanna Y Ortiz - Lucero
Title Examiner

Juanita R Martinez Title Examiner 505-476-3519
Vacant Title Examiner 505-827-0883
Vacant Title Examiner 505-827-0883  
Vacant Title Examiner 505-827-0883  
Vacant Title Examiner 505-827-0883



Raquel Lopez Title Examiner 505-827-0883

Jacob Portillo Title Examiner 505-827-0883


Maribel Navarete Title Examiner 505-827-0883

Vacant Title Examiner 505-827-0883



Jim Faigle Title Examiner 505-827-0883

Joe Barela Title Examiner 505-827-0883

Alee Bird Title Examiner 505-827-0883
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Santa Fe, NM 87504
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