{"id":839,"date":"2020-10-20T16:12:00","date_gmt":"2020-10-20T22:12:00","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?p=839"},"modified":"2026-04-11T13:15:46","modified_gmt":"2026-04-11T19:15:46","slug":"liens-levies","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/10\/20\/liens-levies\/","title":{"rendered":"Liens &#038; Levies"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogItem\">\n<p>A notice of lien provides public notice of our interest in a taxpayer\u2019s property or rights to property. It establishes the state\u2019s priority among creditors.<\/p>\n<p>A levy authorizes us to seize taxpayer property.<\/p>\n<h4>Lien<\/h4>\n<p>When any person neglects or refuses to pay taxes after assessment and demand for payment has been made, a lien automatically exists, and we may file a notice of the lien in favor of the state on all taxpayer property under<span>\u00a0<\/span><a href=\"https:\/\/nmonesource.com\/nmos\/nmsa\/en\/nav_date.do\">Section 7-1-37 NMSA 1978<\/a>.\u00a0\u00a0A notice of lien is prepared and filed with the appropriate county clerk\u2019s office.<\/p>\n<p>To obtain a pay-off amount of a lien currently filed against you, please contact the<span>\u00a0<\/span><a href=\"\/contact-us\/\">Audit and Compliance Division District Office<\/a>.<\/p>\n<h4>Release of Lien<\/h4>\n<p>When you pay the amount of tax due, we prepare and file a document releasing the lien. This document is filed with the same county clerk\u2019s office in which the notice of lien was filed.<\/p>\n<h4>Levy<\/h4>\n<p>A levy is made by taking possession of property upon service of a warrant of levy on a person who is in possession of any property of a taxpayer. Pursuant to<span>\u00a0<\/span><a href=\"https:\/\/nmonesource.com\/nmos\/nmsa\/en\/nav_date.do\">Section 7-1-31 NMSA 1978<\/a>,\u00a0 the Department\u2019s Secretary or the Secretary\u2019s delegate may proceed to collect delinquent tax by seizure of property. All of the taxpayer\u2019s property or rights to property may be seized by the state. A warrant of levy may also be served upon the taxpayer\u2019s employer for wages or upon any person who owes money to or holds funds that belong to the taxpayer.<\/p>\n<p>A levy may be stopped by posting security or by paying the liability in full.<\/p>\n<\/div>\n<div class=\"blogClearBoth\"><\/div>\n<p><a href=\"\/businesses\/collections\/\">back to list<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A notice of lien provides public notice of our interest in a taxpayer\u2019s property or rights to property. It establishes the state\u2019s priority among creditors. A levy authorizes us to seize taxpayer property. Lien When any person neglects or refuses to pay taxes after assessment and demand for payment has been made, a lien automatically [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"960","footnotes":""},"categories":[18],"tags":[],"class_list":["post-839","post","type-post","status-publish","format-standard","hentry","category-collections"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Liens &amp; Levies : Tax Professionals<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/10\/20\/liens-levies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Liens &amp; Levies : Tax Professionals\" \/>\n<meta property=\"og:description\" content=\"A notice of lien provides public notice of our interest in a taxpayer\u2019s property or rights to property. 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