Property Tax FAQ

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For general information on property taxes within the state of New Mexico, see State of New Mexico Taxation and Revenue.

Critical Tax Dates 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).
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).
July 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).
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).
Dec. 11: Apply delinquency charges to first half taxes (7-38-49/50 NMSA.)

Tax Bill and Payments

When are tax bills mailed?
Tax bills are mailed by November 1 of each year, a courtesy second half notice is mailed out by April 1 of each year, and a delinquent notice is mailed by June 10 of each year.
When are the property taxes due?
The First Half Tax payment is due November 10 becomes delinquent after December 10.
Second Half payment is due April 10 becomes delinquent after May 10
What are the fees for delinquent accounts?
1% interest accrues on the base tax each month until paid.
1% penalty accrues on the base tax each month for up to 5 months. Minimum penalty is $5.00.
How can I pay for my taxes?
There are various options to pay. Please visit our payment link for up to date payment options: www.donaanacounty.org/departments/elected-officials/treasurer/pay-taxes/
Can I still mail in my payment without a payment coupon?
Yes. Sure to write down your account number on the check. We also highly encourage you to write a phone number on your payment method.
My check was returned marked NSF (non-sufficient funds). What should I do?
Call the Doña Ana County Treasurer's Office to set up a payment arrangement. There will be a $25 NSF fee applied.
Can the Treasurer’s Office change my mailing address?
No. Your address must be changed through the Assessor’s office. However, you may request an address change through the Treasurer’s payment coupon. Please be sure to also mail in your id. Please contact the Assessor’s office at 647-7400, for more information about address changes.

Tax Calculation

What is the distinction between real and personal property?
Real Property is considered land and improvements.
Personal Property is livestock (as defined by 7-36-21 NMSA Special Methods of Valuation-Livestock), manufactured homes, and business equipment.
How are taxes determined?
Several factors determine how much you pay in property taxes. These include property value and location of property. Tax entities, such as school districts and municipalities, receive a portion of your taxes based on their budgetary needs. The NM Department of Finance and Administration will determine the rate that each taxing entity will receive, also called the Mill Levy. The amount of taxes owed is thus determined using the following formula:
(Taxable Value – exemptions) x (Mill Rate) = Taxes Due

For current Mill Rates visit the County Assessor’s webpage.

Sample:
Your home is located in Las Cruces.
It is appraised at $100,000.
You qualify for the head of household deduction of $2,000.
Your mill levy rate is 0.029269.

$100,000 ÷ 3 = $33,333.33 Taxable Value
$33,333.33 – $2,000 = $31,333.33 Taxable Value – exemptions = Net Taxable Value
$31,333.33 x 0.029269 = $917.10 Net Taxable Value * Mill Rate = Taxes Due
Who determines the tax value of my home?
The Doña Ana County Assessor's Office is responsible for all appraisals. Please contact or see the Assessor's webpage at https://www.donaanacounty.org/assessor for further information pertaining to the appraisal of your real and/or personal property.

Delinquent Taxes

What happens if my taxes become delinquent?
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 two years from the date of delinquency; the property will be sold at state 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.
What can I do if my delinquent taxes have been transferred to the Property Tax Division for collection?
Once taxes have been transferred to the Division for collection, all delinquent taxes, penalties, interest, and costs must be paid in full or your property may 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 State Property Tax Division, for payment of all outstanding liabilities.
I have been contacted by the New Mexico State Property Tax Division and informed that my property will be sold at public auction. May I just pay the oldest delinquent tax to prevent the sale of the property?
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).
How can I obtain a listing of properties that may be sold for Delinquent Taxes?
All tax sale lists must be published in a newspaper of general circulation for three weeks preceding the week of the sale. You may also pick up a calendar of currently scheduled sales and/or current sale lists at the Property Tax Division office in Santa Fe or at the Treasurer's Office of the county where the property is located. There will be a charge for local county lists. Sale calendars will be mailed to you at no charge on written request. Requests should be sent to: Property Tax Division, Box 25126, Santa Fe, NM 87504-5126. Phone (575) 827-0870, Fax (575) 827-0782.

Refunds

If I paid my property taxes and my mortgage company paid my taxes, who will receive the refund for the duplicate payment?
Our office records payments as they are received (first in, first paid). Our office will issue a refund to the party that paid the taxes last. We cannot issue refunds for payments where taxes have already been distributed.
I think I have overpaid my taxes. Will I receive a refund?
Refunds are issued on overpayments of more than $5. We will only apply your overpayment to your account if you have a balance. If you wish to pay for next year’s taxes, you will need to specify that you intend to pre-pay.

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 or not a tax bill was received.
Can you waive penalty and interest?
No. There is no law that allows a County Treasurer to waive penalty and interest for any reason. Furthermore, no other entity nor governing body, including the Governor, can legally remove penalty and interest from an account once it has been accrued.
How is penalty and interest calculated?
1% interest accrues on the base tax each month until paid.
1% penalty accrues on the base tax each month for up to 5 months. Minimum penalty is $5.00.

Exemptions

What are the exemption categories?
Under New Mexico property tax law, NMSA 1978, chapter 7, there are two categories of individual property taxation exemptions and several categories of institutional and governmental exemptions. Individual exemptions are available for head of family and qualifying veterans. Institutional exemption is available for governmental agencies, schools, service organizations (nonprofit) churches and special status exemptions.
How can I find out if my organization warrants an exemption?
If you feel your organization meets the requirements established in the New Mexico Supreme Court decision in Grace Inc. vs. Bernalillo County, which requires that the primary use of the land and/or improvements be for charitable, religious, or educational purposes, then you must apply for an exemption with the Assessor’s Office. The burden of proof is on the property owner to document eligibility each year.
Is there a Homestead Exemption in New Mexico?
No. The New Mexico Legislature has established a Head of Family exemption.
Who is eligible for the Head of Family exemption and how is it applied?
New Mexico residents who are head of family and the property must be the owner’s primary residence in order to qualify for this exemption. Those eligible for this exemption must apply for it only once to receive it in subsequent years. Only one family exemption per household is permitted.
How do I qualify for a veteran’s exemption?
The New Mexico Veteran’s Service Commission determines all eligibility and issues a certificate to all qualifying veterans. Take the certificate of eligibility to the County Assessor and they will process your exemption request. Application for exemptions must be completed during the Notice of Value period.
Who qualifies for a valuation freeze?
You must be 65 years or older OR Disabled (Proof of disability status is required)
You must make less than $35,000 Modified Gross Income.
You must submit an application to the Assessor’s office for three consecutive years. After the third approved consecutive year, the freeze will remain in effect for the duration of your residence.

Land Splits and Combinations

Are there any special arrangements I must take before recording a property split or combine survey plat?
Under 7-38-44.1 NMSA 1978, the 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.
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?
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.

Mortgage Companies

My property is mortgaged. Who pays the taxes?
By state law, the property owner is responsible to make sure that the mortgage company has paid the property taxes owed.
Who receives the tax bill?
Technically no one does. Our office saves over $40,000 a year by not printing and mailing your escrowed tax bill. Instead, we send the data to your escrow company and they provide the payment, but you are entitled to your tax bill upon request.
I received a tax bill but my account is escrowed?
It is possible that your escrow company did not request your file. Please follow up with your mortgager to ensure a timely payment.
What do I need to do once I pay off my mortgage?
Our office will mail the next tax notice to the address on file. Please contact the Assessor’s office to ensure that we have the proper information. You are responsible for the property taxes on the account.

Tax Protest

How can I protest my taxes?
Two ways to protest the amount of taxes you pay:
First. You can protest the value of your property by submitting a valuation protest to the County Assessor’s office no later than 30 days from the date of the Notice of Value. This is usually during the month of April of each year. If your protest is heard and approved your new tax bill will reflect the new amount of taxes owed.
Second. If you miss the protest period in April, you may still protest the taxes through District Court by filing a claim of refund. To do this you will first have to pay the full tax obligation by December 10, and file the claim with the District Court no later than January 10 of the following month. IF the court agrees with your case, a refund will be issued and values will be adjusted for the following year.
My valuation protest is still pending. Do I have to pay my taxes by December 10?
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-half due date of May 10, you must also pay the second-half taxes on the value not in dispute.
Will I be charged interest and penalty on my amended tax bill if I don't pay by December 10?
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.