Property Tax F.A.Q.
- Tax Bills & Payments
- Mortgage Company Payments
- Penalty & Interest
- Partial Payment
- Delinquent Taxes
- Lands Splits & Combinations
- Tax Protests
- Other Facts
- Treasurer's Critical Date Calendar
For general information on property taxes within the state of New Mexico, click on the link below.
State of New Mexico Taxation and Revenue: http://www.tax.state.nm.us
COUNTY TREASURER: This elected official is the ex-officio collector for all taxing authorities in Doņa Ana County. Taxing authorities include such organizations as the State of New Mexico, school districts, community colleges, municipalities and flood control authorities. The County Treasurer also is responsible for reconciling all other money due to other county departments such as fees for services, licenses, and revenues from bond issues and special assessments.
The Treasurer assures the legality and propriety of deposits and disbursements and invests surplus moneys until they are needed for county operations. The Treasurer also maintains the Official Books of Account for Doņa Ana County and is the Chief Financial Officer of the county. The Treasurer is elected by the county voters at large as an independent office. The Treasurer is subject to guidance from the Department of Finance and Administration. Neither the Board of County commissioners nor the Board of Finance has superintending management or supervisory authority over the Treasurers Office. All investment actions are by advice and consent. The Treasurer's Office is a public office. The staff is available to assist residents with property-tax matters and to provide scheduled tours with briefings on state-mandated services. For further information, please contact the Doņa Ana County Treasurer's Office at (575) 647-7433.
TAX BILLS AND PAYMENTS
- Can the Treasurers Office change the mailing address on my account?
- Do you want to save 5 percent off your tax bill? Are you a personal property owner of a mobile or manufactured home?
- When are property tax bills mailed and when are taxes due?
- When do I receive notice of my second half taxes?
- How can I pay my property taxes?
- What is the last day to mail my taxes to avoid paying penalty and interest?
- I do not have my payment coupons. May I mail in my check for the correct amount anyway?
- Can I use my income tax refund check to pay my taxes?
- My tax payment check was returned marked NSF (non sufficient funds). What should I do?
- Can I use a check from a friend or relative to pay my taxes if the check is made out to me?
- What is the distinction between real and personal property?
- How is the amount of taxes I owe determined? Is there a way for me to estimate what my taxes will be for the upcoming tax year?
- I am not sure what district I live in, how do I find this out?
- What will my property-tax bill look like? Sample Tax Bill 2008
- Who decides on the tax rate that will be used for the current tax year and locations?
- Which department is responsible for appraising my land/building/home/mobile home?
- When I receive my bill in November, what tax year am I being billed for?
No. Your address must be changed through the Assessors office. Click on the link below for a form to change your address.Change of Address Form
If the answer to both of these questions is yes, you must render your mobile/manufactured home to the Assessors Office by March 31. This will prevent you from being charged and having to pay an additional 5 percent in taxes.
Tax bills are mailed about Nov. 1 of every year as required by state law. Taxes are due in two equal installments. The first half payment is due Nov. 10 and must be paid by Dec. 10 to avoid penalty and interest charges. Second half payments are due by April 10 of the following calendar year and must be made by May 10. If Dec.10 or May 10 falls on a Sunday, the date will be extended to the next business day.
The statutes do not require the Doņa Ana County Treasurer's Office to mail an additional notice for second-half taxes. Doņa Ana County Treasurer's Office does provide taxpayers with a reminder notice, sent about April 1, to avoid delinquencies. For taxpayer convenience, the Treasurer publishes a notification of the second-half delinquency date in a newspaper of general circulation within the county.
You may mail your tax payment to the County Treasurer, using a personal check, or money order. Please do NOT mail cash. The address for the Doņa Ana County Treasurer's Office is: 845 N. Motel Blvd., Las Cruces, N.M. 88007. Payments also are accepted in person at the same address. The Treasurer's Office strongly recommends payment by mail to avoid long lines and unnecessary delays.
ayments must be postmarked on Dec. 10. for payments in full or first half payments and on May 10 for second-half payments. The treasurer's office uses the postmark as its validation date. If Dec. 10 or May 10 falls on a Sunday, the date will be extended to the next business day.
Yes. Be certain to write the tax bill number or the Uniform Property Code number on the check to ensure proper crediting of your payment. If you do not have either number for your property, please call the Treasurer's Office for help (647-7433).
No. The Doņa Ana County Treasurer's Office will not accept three-party checks or post-dated checks.
Call the Doņa Ana County Treasurer's Office to set up a payment.
No. The Treasurer's Office will not accept any third-party checks. We do accept checks if properly endorsed to the Doņa Ana County Treasurer. If the check is not honored (i.e., non sufficient funds), tax payment will be voided, plus your property-tax account will be subject to delinquent penalty and interest charges.
Real Property is land and improvements
Personal Property is livestock (as defined by 7-36-21 NMSA Special Methods of Valuation-Livestock), manufactured homes, and business equipment For more information, use the link below.
Assessor's FAQ: http://www.donaanacounty.org/assessor/taxfaq
The amount of taxes owed is determined by using the following formula:
[(Assessed value of home ÷ 3) any exemptions ] x (district tax rate) = tax due for the current year
The Doņa Ana County Assessor's Office appraises your home. One third of the appraised value is the figure that is used to calculate taxes. Any exemptions are subtracted and the remaining value is multiplied by the tax rate in the area in which the taxpayer lives. This equals the amount of tax due.
Your home (residential), which is located in Las Cruces, is appraised at $100,000. One third is $33,333.33 (100,000 ÷ 3). You qualify for the head of household deduction, which is $2,000. This is subtracted from $33,333.33, which equals $31,333.33. ($33,333.33 $2,000) $31,333.33 is multiplied by 0.026801(tax rate for 2007 IN Las Cruces) and equals $839.76. $839.76 is the amount of property tax due.
$100,000 ÷ 3 = $33,333.33
$33,333.33 $2,000 = $31,333.33
$31,333.33 x 0.026801 = $839.76
Estimate property taxes using our Property Tax Estimator
For further information regarding the amount of taxes you will pay or the values of your property see the Doņa Ana County Assessor's Office website, which can be reached by clicking on the link below.
Assessor's FAQ: http://www.donaanacounty.org/assessor/taxfaq/#gen
Click on the link below to bring up a map of Doņa Ana County separated into school districts. Locate your residence and you will be able to determine the corresponding district.
The total net taxable value is determined by adding one third of the value of the land and one third the value of any improvements and subtracting any exemptions. Improvements include any permanent addition to the land, such as a home, rock wall, swimming pool, etc. The distribution column shows which taxing agency the money is going to. The tax rate is the percent by which the total net taxable value is multiplied. The amount due is the tax rate multiplied by the total net taxable value. Total tax due is the amount of taxes due for the current tax year. Prior taxes include the tax balance from any previous years, including interest and penalty. First half and prior taxes include half of the current years taxes, plus any taxes from prior years. On the sample bill, $726.64 is the first half amount that is due. This is $419.88, which is half of the 2007 amount due (+) $306.76, the past due amount. Total current and prior taxes are $1,146.52. This includes the total amount due in 2007 ($839.76) plus $306.76, which is the amount due for the previous year. $743.14 is the amount due by Nov. 10, which becomes delinquent after Dec. 10. The second-half payment of $419.88 ($1,146.52 minus $726.64) is due April 10 and becomes delinquent after May 10.
Depending upon your location, you may have incur an additional flood-levy tax. For more information, view the tax rates on the Doņa Ana County Assessor's Office site.
The Department of Finance is responsible for regulating the mil rate for each of the seven districts within Doņa Ana County. This rate is determined by the amount needed in each district to continue operations. For further information contact the Doņa Ana County Assessor's Office or the Doņa Ana CountyFinancial Services Department: http://www.donaanacounty.org/finance/
The Doņa Ana County Assessor's Office is responsible for all appraisals. Please see the Doņa Ana County Assessor's Office web page for further information pertaining to the appraisal of your real and/or personal property.Assessor Office: http://www.donaanacounty.org/assessor/
The bill that comes out in November is for that year. For example: The bill sent in November of 2007 is for the year 2007. It can be paid in a single payment for the year 2007 or it can be paid in two payments. If you elect to make two payments, the reminder for second-half taxes is mailed in April 2008 for the remaining tax due from 2007
MORTGAGE COMPANY PAYMENTS
- My property is mortgaged. Do I pay the taxes?
- How can I determine if my taxes have been paid by the mortgage company?
By state law, the property owner is responsible to make sure that the mortgage company has paid the property taxes owed. Under a new federal law, mortgage companies can now pay in two installments. Please call us ar (575) 647-7433 if your mortgage company has changed.
Call the Doņa Ana County Treasurer's Office at (575) 647-7433 and a staff member will verify payment information for you. The Treasurer's staff will need one of the following in order to give you the necessary payment information: the tax bill number, the name of the owner, or the property address. If payment has not yet been posted (prior to Dec. 10), verification can only be made as to which mortgage company requested billing. The best time to call to verify receipt of payment is on or before the Dec. 10 deadline. The majority of mortgage companies mail or Federal Express their tax payments on the deadline date. The Treasurer's Office requires several days to post payments to each individual account.
- If I paid my property taxes and my mortgage company paid my taxes, who will receive the refund for the duplicate payment?
- I think I have overpaid my taxes. Will I receive a refund?
The Doņa Ana County Treasurer's Office records payments as they are received (first in, first paid). Properties for which mortgage companies are scheduled to pay are annotated in our computer system. The mortgage specialist will research overpayments to determine where the refund check is to be sent. In the event that there is an overpayment, the refunded amount will be mailed to the property owner or the mortgage company who issued the check.
State law (7-38-38 NMSA 1978) provides that a refund will be issued only if you request it in writing. Otherwise any excess will be held and applied to your second-half taxes. If there are no pending taxes to be paid, a refund will be mailed.
PENALTY & INTEREST
- I did not receive my property tax bill and the taxes are now delinquent. Do I have to pay penalty and interest charges?
Yes. By state law, the property owner is responsible for paying the taxes on time regardless of whether a tax bill was mailed and/or received. If you have not received your tax bill by Nov. 15, call the Doņa Ana County Treasurer's Office for help.
- I cannot pay the first half of my property taxes by December 10. Can I make a partial payment toward the taxes due?
The Treasurer's Office will not refuse partial payments on property-tax bills. Interest and penalty charges will continue to accrue on the unpaid balance of the property tax until the amount due is paid in full.
- What happens if my taxes become delinquent?
- What can I do if my delinquent taxes have been transferred to the Property Tax Division for collection?
- I have been contacted by the New Mexico State Property Tax Division and informed that my property will be sold at public auction. I owe back taxes for prior years; may I just pay the oldest delinquent tax to prevent the sale of the property?
- How can I obtain a listing of properties that may be sold for Delinquent Taxes?
By state law (7-38-15 NMSA 1978), each June the Treasurer's Office will mail a delinquency notice to the assessed property owner for any tax bill 30 or more days delinquent. The notice will inform the owner that if the taxes on real property, including penalty and interest charges, are not paid within three years from the date of delinquency, the property will be sold at public auction. For owners of mobile homes and personal property, the notice will state that the property is subject to seizure and subsequent sale after six months from the date of delinquency.
Once taxes have been transferred to the Taxation and Revenue Department for collection, all delinquent taxes, penalties, interest, and costs must be paid in full or your property will be offered for sale at public auction. If a property owner is unable to pay in full, the owner may prevent the sale of the property by entering into an installment agreement with the New Mexico Property Tax Division for payment of all outstanding liabilities.
Real property owners who owe three or more years of prior taxes will have their property sold by the state unless delinquent taxes, interest and penalty charges for all years are paid in full by the date of the sale of the property (7-38-65 NMSA 1978).
All tax sale lists must be published in a newspaper of general circulation for three weeks preceding the week of the sale. A calendar schedule of property sales or a current property sale list may be purchase at the Doņa Ana County Clerk's Office. Written requests for property sale calendars also can be obtained through the New Mexico Property Tax Division at no charge. Requests should be sent to:
LAND SPLITS AND COMBINATIONS
- Are there any special arrangements I must take before recording a property split or combine survey plat?
- If taxes are owed on a parcel of land that has been split or combined with another parcel, who is responsible for the taxes on the original parcel?
Doña Ana County has an Ordinance which states that taxes owing on the property in question must be paid in full, including the current year's taxes, before the Treasurer's Office will issue a County Certification of Taxes Paid. The Assessor's Office will require the Certificate before a property split or combine will be done.
Under 7-37-7 NMSA 1978, the owner of record on Jan. 1 of each tax year is responsible for taxes assessed for that tax year. A tax lien is attached to the property upon failure to pay taxes, irrespective of ownership changes made after Jan. 1 of each year.
- How can I protest my taxes?
- I protested my property valuation and was told by the Assessor's Office that I should receive another property tax bill with the correct valuation. How long will it be before I receive the new tax bill?
- My valuation protest is still pending. Do I have to pay my taxes by December 10?
- Will I be charged interest and penalty on my amended tax bill if I don't pay by December 10?
By state law (7-38-40 NMSA), property owners may protest their property taxes by filing a claim for refund in District Court no later than the 60th day after the tax due date, Nov. 10. However, the property owner must pay all property taxes due before they become delinquent. The claim for refund must be in a format and contain the information required by state law. If a valuation protest has already been filed for the same tax year for the same problem with the County Assessor (7-38-22 and 7-38-24 NMSA), the owner is prohibited from filing a claim for a refund in District Court.
Check the valuation on your tax bill. If the value is in error and your valuation protest was allowed, check with your appraiser at the Assessor's Office to see if the necessary paperwork has been processed. Once the Treasurer's Office has received the paperwork from the Assessor, it may take up to eight weeks before you receive an amended tax bill or refund. If your valuation protest was disallowed, you will not receive another tax bill. You must pay the amount you were taxed by Dec. 10 and May 10 (first and second halves), or you will incur penalty and interest charges.
Yes. According to state law, you must pay at least the amount of tax due on the value not in dispute by Dec. 10. If your valuation protest is still not resolved by the second-alf due date of May 10, you must also pay the second-half taxes on the value not in dispute.
No. Your corrected tax bill will have a new delinquency date and you will receive your new bill at least 30 days before the date the taxes must be paid.
- What agencies and services are provided for by my property taxes?
- Who pays property taxes?
- What happens to my taxes after they are collected?
- Is there a limit to the amount my property taxes can increase?
- I recently purchased my new house. What must I do to get the property tax bill in my name?
The following agencies and services are funded by property taxes: State of New Mexico, Doņa Ana County, City Governments: (Las Cruces, Hatch, Mesilla and Sunland Park), Doņa Ana Branch Community College, Public School Districts (Las Cruces, Hatch and Gadsden) and Flood Districts (Lower Rio Grande and Hueco). Each property owner pays taxes based on the value of the property owned. The exact distribution of your tax depends on where you live within the county. Your tax bill will indicate what taxes you pay.
Only 13 percent of the land in Doņa Ana County is non-governmental. The state and federal governments hold 87 percent of the county land, and neither entity pays property taxes. However, they pay PLIT taxes (payment in lieu of taxes).The 13 percent of county land that is privately or corporately held pays the property taxes that fund county government and the entities listed in the answer to the previous question.
These taxes are disbursed to the agencies for which we collect in the month following collection. Until that time, the County Treasurer invests these funds in time deposits with approved banks and savings and loan companies within the county, and participates in the states investment pool. The Treasurer also is authorized by state statute to invest in securities backed by the full faith and credit of the U.S. government.
Tax increases are subject to yield control, which applies to county valuation as a whole, not to individual parcels. Yield control places a 6.1 percent increase limit on the amount of taxes local governments may receive from reappraisal over any two-year period of time. It does not place a cap on how much a particular property's value may increase. It does place a cap on how much property tax local taxing agencies may receive. By limiting the annual amount of property taxes that can be collected, yield control limits the amount individual property owners will pay. Taxes assessed to retire voter-approved bonded debt are not subject to yield control. The law limits the overall tax increase for the operational budgets of most local governments. If the property-tax base increases, then the average rate should decrease.
You should ensure that your transfer deed is recorded at the County Clerk's Office and at the Assessor's Office. By contacting the Assessor's Office you will take care of changing the name on the property, thereby helping ensure you will receive your valuation notice and property-tax bill when they are mailed. If you have an address change, you should notify or come in to the Assessor's Office to make sure you continue to get your property-tax bill on time. You may file for any exemptions to which you are entitled at that time (Head of Household, Veterans, etc.). These exemptions must be claimed before the assessment of value is finalized in the year you will be paying taxes. Non-reporting (rendering) of your mobile home and/or personal property to the Assessors is subject to a 5 percent penalty.
TREASURER'S CRITICAL DATE CALENDAR
Jan. 1: Date by which all property subject to valuation for property taxation purposes shall be valued each tax year (7-38-7 NMSA).
Jan. 1: Liens are placed on real and personal property that have delinquent taxes. For further information, see statute (7-38-48 NMSA).
Jan. 10: Deadline for filing Claims for Refunds in District Court (7-38-40 NMSA).
Apr. 9: Tax Bills mailed about April 9 (7-38-36 NMSA). For your convenience, Well Fargo Bank branches will take payments for second-half taxes.
Apr. 10: Due date for second half taxes (7-38-28 NMSA).
Apr. 19: Treasurer publishes the notice of the second half delinquency date of May 10 (7-38-46 NMSA) in the paper for three consecutive weeks.
May 10: Second half taxes become delinquent (7-38-46 NMSA).
May 11: Apply delinquency charges to second half taxes (7-38-49/50 NMSA).
Jun. 10: Treasurer mails notices of delinquency and notices of transfer to state (7-31-51/60 NMSA).
June 30: Notification to Department of Motor Vehicles of unpaid taxes on mobile homes (7-38-52A NMSA).
Jul. 1: Treasurer transfers delinquent tax roll to the state (7-38-61 NMSA).
Sept. 1: State DFA issues mil rates for current tax year (7-38-33 NMSA).
Sept. 1: Last date for County Commission to suspend the minimum penalty requirements on delinquent taxes (7-38-50 NMSA).
Oct. 1: Treasurer receives tax roll from the Assessor (7-38-36 NMSA).
Nov. 1: Tax Bills mailed about Nov. 1 (7-38-36 NMSA). For your convenience, alternate locations such as selected local banks will take payments for first-half taxes.
Nov. 10: Due date for first half taxes (7-38-38 NMSA).
Nov. 19: Treasurer publishes for three consecutive weeks the notice of the first-half or full delinquency date of Dec. 10 (7-38-46 NMSA).
Dec. 10: Delinquency date for first half taxes (7-38-46 NMSA). Last day for banks to collect first half taxes.
Dec. 11: Apply delinquency charges to first half taxes (7-38-49/50 NMSA.)