Important notice from the New Mexico Property Tax Division as of September 19, 2012
With respect to properties appearing on the tax delinquency list, County Treasurers may not accept partial payments under any circumstances and may only accept payment of all delinquent taxes, penalties, interest and costs due on the property for all delinquent years.
All delinquent taxes, penalties, interest and costs must be collected before a property is removed from the tax delinquency list. This principle is established by:
- The provisions of the Property Tax Code that generally require TRD to collect all delinquent taxes, penalties, interest, and costs due on a property appearing on the tax delinquency list before the property is removed from the list (NMSA 1978, Section 7-38-65(A)(1)-(2) and Section 7-38-67(E)); and
- TRD regulations that authorize County Treasurers, as TRD's agents, "to accept payment for properties on delinquency lists only if the payment is for all delinquent taxes, penalties and interest due on the property for all delinquent years." (3.6.7.71(A) NMAC.)
If you have any questions, please contact Darrel Lujan, Bureau Chief by e-mail at darrelll@state.nm.us or Roy Sandoval, In House Title Examiner Supervisor by e-mail at RF.Sandoval@state.nm.us or by phone at 505-827-0883