Translation Disclaimer
NM Taxation & Revenue Department
MVD New Mexico
Taxation & Revenue New Mexico Logo
Close
  1. All NM Taxes
  2. Frequently Asked Questions
  3. Who is responsible for property taxes when a mobile home owner rents the property or the lot?

Who is responsible for property taxes when a mobile home owner rents the property or the lot?

The owner of the mobile home is responsible for property taxes on the mobile home. The owner of the real property where the mobile home is situated is responsible for property taxes on the land. Payment of the property taxes on the land is ultimately the responsibility of the landowner.