New Mexico Tax Delinquent Property Lists by County
1 New Mexico county with county research pages. Availability is shown for each county; a property record does not by itself establish delinquency.
How New Mexico Tax Sales Work
See New Mexico Statutes Annotated 1978, Chapter 7, Article 38 (Property Tax Code). Specific procedures vary by county — always verify with the local tax assessor/collector before bidding.
All New Mexico Counties (1)
New Mexico Tax Sale Questions
Who conducts New Mexico's tax sales?▾
The state Taxation and Revenue Department's Property Tax Division runs them, not the counties. Inventory is centralized at the state level, so sales are irregular and a given county may skip years between auctions.
Can the owner redeem after a New Mexico tax sale?▾
No. The owner must pay all delinquent taxes, penalties, interest, and costs by 5:00 p.m. the day before the auction. Once a valid sale occurs and the deed issues, there is no owner redemption.
What is the two-year period under NMSA 7-38-70?▾
It is a limitations window to challenge the validity of the sale in court — not a right to redeem. After two years from the date of sale, the former owner and those claiming through them can no longer contest the conveyance.
Do I get clean title at a New Mexico auction?▾
The deed conveys the former owner's interest but is sold "as is" with no warranty of title. Most investors budget for a quiet-title action or other curative work before reselling or financing the property.