NM Taxation & Revenue Department
MVD New Mexico
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  1. All NM Taxes
  2. Frequently Asked Questions
  3. Which sections of the Taxation and Revenue Department Selected Laws and Regulations contain the property tax statutes?

Which sections of the Taxation and Revenue Department Selected Laws and Regulations contain the property tax statutes?

Delinquent Property Tax

Interest in real property is “perfected” when the deed or lien is recorded with the County Clerk’s Office in the county where the property is located.

Property Tax

Sections 7-35-1 through 7-39-10 NMSA 1978 are the property tax statutes.