New Mexico (NM) Tax Deed Sales

Sale Type: Deed
Bid Method: Competetive high bid
Sale Date(s): Year-round
Statute Section(s): NM Statutes – CH 7, Article 38
Over-the-Counter: No
State Website: State of New Mexico Property Tax Division
  • Tax Sales are handled by the state in New Mexico. After three years of delinquency, the county treasurer passes the property account over to the state for delinquent real property tax collection.
  • With the state being the one handling the sale, very few county treasurers have tax sale data available online. Use the link above to check the State Property Tax Division first and foremost.

In New Mexico, the tax collector or treasurer will sell tax deeds to the winning bidders at the delinquent property tax sale.

Tax Sale Type: Tax Deed. (Sec. 7-38-70a).

Contact: County Assessor-Collector. (Sec. 7-38-62).

Interest Rate and/or Penalty Rate: Not applicable.

Bid Procedure: Premium bid / highest bid. (Sec. 7-38-67).

Redemption Period: Not applicable.

Law: New Mexico Statutes, Chapter 7, Article 38, “Administration and Enforcement of Property Taxes.”

Additional Notes:

Important According to (Sec. 7-1-49) when an investor purchase a property at a New Mexico Tax Deed Sale the investor takes it ‘subject to all outstanding prior interests and encumbrances (i.e., mortgages) of record‘.

State County Contact Info
NM Bernalillo
NM Catron
NM Chaves
NM Cibola
NM Colfax
NM Curry
NM Debaca
NM Dona Ana
NM Eddy
NM Grant
NM Guadalupe
NM Harding
NM Hidalgo
NM Lea
NM Lincoln
NM Los Alamos
NM Luna
NM Mckinley
NM Mora
NM Otero
NM Quay
NM Rio Arriba
NM Roosevelt
NM San Juan
NM San Miguel
NM Sandoval
NM Santa Fe
NM Sierra
NM Socorro
NM Taos
NM Torrance
NM Union
NM Valencia


States that offer Over-the-Counter Tax Lien Certificates