County Treasurer (county level - each of New Mexico's 33 counties)
Details
What you need to know
Online Option
Many New Mexico counties offer online payment; search "[County Name] County New Mexico Treasurer property tax payment"
Where to Go
County Treasurer's office (address in your v2 county data for each county)
County-specific variations apply
All 33 New Mexico counties follow the same November 10 / April 10 schedule. Online payment availability varies. Bernalillo County (Albuquerque), Santa Fe County, Doña Ana County (Las Cruces), and Sandoval County have online payment systems. Rural counties may have limited payment options. Verify with your specific county treasurer.
New Mexico Notes
Important state-specific details
New Mexico assesses residential property at ONE-THIRD (33.33%) of market value for tax purposes; then the tax rate (millage) applies to the assessed value.
New Mexico has a VALUATION CAP for residential properties: the assessed value of a single-family dwelling used as the primary residence cannot increase by more than 3% per year regardless of actual market value change; this cap is known as the "residential real property limitation" and is similar to Nevada's abatement cap.
TAX REBATE PROGRAM: Property Tax Rebate for low-income residents (65+ and/or disabled); apply through NM Taxation and Revenue on income tax return Form PIT-RC.
HEAD OF FAMILY EXEMPTION: $2,000 deduction from assessed value for head of family (modest benefit); apply with County Assessor.
VETERAN EXEMPTION: $4,000 deduction from assessed value for qualifying veterans; apply with County Assessor; enhanced exemption for disabled veterans.
New Mexico has a state-administered delinquent property tax collection system - after 3 full years of delinquency, the state Taxation and Revenue Department may pursue collection through public auction.
Official Source
State office contact
State Office
New Mexico Taxation and Revenue Department, Property Tax Division - tax.newmexico.gov/property-tax-division | (505) 827-0870; County Treasurer (varies by county)