A manufactured home may be classified as a permanent structure by the assessor when: The owner of a manufactured home has requested the mobile home to be taxed as real property The tongue and axle have been removed from the manufactured home, and the manufactured home...
Property Tax Appraisal Bureau
What must I do if I wish to move my mobile home to another location?
Section 66-7-413 NMSA 1978 requires a permit from the Motor Vehicle Division before relocating the vehicle. Before a permit can be issued, however, the owner must obtain a certificate from the county treasurer or assessor of the county in which the manufactured home...
What must I do to change the name on the title or transfer the title on my mobile home?
When a title transfer or change of name on a title occurs, the Motor Vehicle Division issues the new title. As per Section 66-3-110 NMSA 1978, the Motor Vehicle Division issues a new title under the following guidelines: The Motor Vehicle Division needs a properly...
Why are County Treasurers selling mobile homes?
To collect delinquent taxes, the County Treasurer is authorized to seize a mobile home and sell it for taxes under authority of a demand warrant according to Section 7-38-53 NMSA 1978 of the Property Tax Code.
How many years of delinquent taxes must be owed before the county treasurer can sell a mobile home?
Once the property taxes on a mobile home has become 30 days delinquent, the county treasurer may seize a mobile home and sell it for taxes under authority of a demand warrant.
What gives the County Treasurer’s Office the authority to cross into private property to serve a demand warrant for the delinquent taxes when the property owner is not home?
Section 7-38-53 NMSA 1978 of the Property Tax Code, a county treasurer has authority to collect delinquent property taxes on a mobile home (a/k/a personal property) by asserting a claim against the owner's personal property for which taxes are delinquent. To properly...
If I did not receive a tax bill, how do I know that I owe taxes on my mobile home?
The State of New Mexico is a self rendering state. According to Section 7-38-47 NMSA 1978, property taxes are a personal obligation of the property owner. The owner is still responsible for finding out about the tax and paying it. A personal judgment may be rendered...
What determines the amount of the minimum bid on a mobile home?
The minimum bid is based on the amount of taxes, penalty, interest and costs due. The owner’s interest in the mobile home is also taken into consideration.
Where are the delinquent mobile home tax auctions held?
Delinquent mobile home tax auctions are held at the county seat (courthouse) or another place designated by the county treasurer's offices in counties where the properties are located.
When does the county treasurer’s office conduct delinquent mobile home tax sales?
There is no set schedule for public auctions; public auctions occur as all research is completed and all other collection efforts are exhausted in each county. For information on when a sale may take place in a given county, please contact the specific county treasurer.