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Tax Sale Atlas

De Baca County, NM tax sales

Tax Sale Atlas maps the De Baca County, NM tax sale, one of 2,957 counties in 40 states. New Mexico sells the deed itself, so no statutory investor interest rate applies. Sale office, calendar and list locations read from the county’s own official pages on Sep 26, 2026.

How tax deed sales work in De Baca County, seat of Fort Sumner: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

New to tax sales? Read how New Mexico tax sales work or look terms up in the glossary.

Next sale
No fixed month.
Format
In person
County office
(575) 355-7395
Every displayed fact carries a source badge. Verified Sep 26, 2026 against official county and state pages.How we verify
On this page
Look up a sale detail

New Mexico Taxation and Revenue Department, Property Tax Division (the De Baca County Treasurer handles the delinquency before accounts pass to the state). In person. annual

Record quality: high. Last verified: 2026-09-26.

Notice of Public Auction Sale of Real Property for Delinquent Property Taxes, De Baca County, September 23, 2026 (Property Tax Division) (source accessed 2026-09-26)

Recorded reference information. Verify current sale conditions with the county. Read the full sale details.

Link to this detail

How De Baca County sells delinquent taxes

No tax lien certificate sale

New Mexico sells no tax lien certificate to investors. The state's lien under NMSA 1978, 7-38-48 stays with the state until the Taxation and Revenue Department either collects the taxes or sells the land itself.

Tax deed sale

In person
Run by
New Mexico Taxation and Revenue Department, Property Tax Division (the De Baca County Treasurer handles the delinquency before accounts pass to the state)
Frequency
annual
Typical timing
No fixed month.
Sale list
Property Tax Division Delinquent Property Tax Auctions (per-county sale notices with the parcel list)
When it runs
No fixed month. Recent De Baca sales were held on May 4, 2022; August 14, 2024; June 11, 2025; and Wednesday, September 23, 2026 at 9:00 a.m. Expect roughly one sale a year, with the date announced on the Property Tax Division's auction page.
Registration and deposit

Register in person on sale day: registration opens at 8:00 a.m. and closes when the auction starts. Give the auctioneer your full name, mailing address and phone number to get a bidder number; deeds issue only to registered names, and agents must show proof of authority. Pay in full before the auction ends by money order, certified or cashier's check, or a personal or business check backed by a bank letter of credit, payable to the Property Tax Division.

Sale format and venue
The State of New Mexico, not the county, runs this sale. The September 23, 2026 sale was held at the De Baca Annex Building, 643 E 5th Street, Fort Sumner; earlier sales used 248 E Avenue C, Fort Sumner, so confirm the location in each notice. The county publishes no sale list of its own; the list appears in the Property Tax Division's downloadable notice for each sale, which gives case, account, owner, a short description and the minimum bid for every parcel. The 2026 notice offered a single Taiban lot at a $200 minimum bid. Unsold parcels may be re-offered below the minimum at a second auction right after the first. The deed is subject to perfected interests predating the January 1 tax lien, may carry a 120-day federal (IRS) redemption period, and the former owner has two years from the sale to challenge it in district court. Property Tax Division: (505) 827-0883. In-person oral public auction in Fort Sumner

De Baca County tax sale list and auction calendar

For De Baca County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county before you bid. If the parcels on this list are vacant land rather than houses, what buying land at a tax sale hands you is the place to start.

  1. Get the advertised list

    Use Property Tax Division Delinquent Property Tax Auctions (per-county sale notices with the parcel list) for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    Ask the county office how and when to register; many counties close registration days or weeks before the sale.
  3. Sale day

    No fixed month. The sale is live and in person; there is no online bidding platform. Confirm the venue and hour with the county office before you go.
  4. Confirm with the office

    If the list, platform, and notice disagree, use New Mexico Taxation and Revenue Department, Property Tax Division (the De Baca County Treasurer handles the delinquency before accounts pass to the state) as the source to confirm which parcels are actually offered.

Before you bid in De Baca County

  1. Start with the live sale list

    Pull the current advertised parcels from Property Tax Division Delinquent Property Tax Auctions (per-county sale notices with the parcel list). Lists can change before the sale, so recheck the county source before you price a parcel.
  2. Confirm registration and deposit

    Register in person on sale day: registration opens at 8:00 a.m. and closes when the auction starts. Give the auctioneer your full name, mailing address and phone number to get a bidder number; deeds issue only to registered names, and agents must show proof of authority. Pay in full before the auction ends by money order, certified or cashier's check, or a personal or business check backed by a bank letter of credit, payable to the Property Tax Division.

  3. Check the state rules that change the bid

    Read the New Mexico due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth. Which liens survive is state law, so read what survives a tax deed in New Mexico before you price the title work.
  4. Set a walk-away number

    Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.

Use the arrow keys to switch between these sections.

County offices

Tax sale office

De Baca County Treasurer

County notes

  • De Baca County keeps no treasurer or assessor website. The state's county directory lists phone contact only: Treasurer (575) 355-7395, Assessor (575) 355-7448.
  • The county treasurer holds delinquent accounts for three years before transferring them to the Property Tax Division, which conducts the auction in Fort Sumner.
  • Recent De Baca sale lists have been short, from one parcel in 2026 to a handful of Fort Sumner townsite lots in 2022, with minimum bids starting at $200.

New Mexico rules

Redemption
The pre-sale window is long even though there is no post-sale redemption: taxes go delinquent thirty days after each due date, the account transfers to the state after two years, the property cannot be sold until three years after the first delinquency date on the list, and the owner must receive certified-mail notice twenty to thirty days before the sale, as must each recorded lienholder whose address is reasonably ascertainable. Installment agreements run up to thirty-six months at one percent a month and cannot be entered on or after the date of the initial sale. After the sale the only exposure is the former owner's two-year window to challenge the conveyance in district court, and, where a federal tax lien is recorded, the 120-day federal redemption right the Property Tax Division's terms warn about.
Deed deposit
None. The statute sets no bidder deposit and no registration fee. Bidders register in person on the day of the sale, registration opening at 8:00 a.m. and closing when the 10:00 a.m. auction starts, and bid orally in person or through an agent carrying a notarized authorization. A personal or business check is accepted only with a letter of guarantee from the issuing bank presented at registration.
Surplus proceeds
Sale money goes first to the department's costs, then to penalties and interest, then to the delinquent taxes, which are remitted to the county treasurer. The balance is paid to the former owner, or to anyone a court orders, after the department may first apply it to other property taxes that person owes, and the department may require proof of former ownership. If no former owner claims the balance within two years of the sale after a reasonable search, it is treated as abandoned property under the Uniform Unclaimed Property Act.
Governing statute
NMSA 1978, Chapter 7, Article 38 (7-38-60 through 7-38-74)

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

See the full New Mexicorules and every county →

Frequently asked questions

Does De Baca County, New Mexico sell tax liens or tax deeds?

Tax deeds. New Mexico sells no tax lien certificates to investors; the State of New Mexico sells the property itself at a public tax sale.

How often does De Baca County hold tax deed sales?

De Baca County holds its tax deed sale once a year. No fixed month. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.

I own a property in this sale. Can I stop it?

Often yes, by paying the overdue taxes, interest, and costs before the deadline. New Mexico's redemption rule: None after the sale. The owner can stop a sale only by paying all delinquent taxes, penalties, interest and costs, or signing an installment agreement with the department, by 5:00 p.m. on the day before the sale. Call the New Mexico Taxation and Revenue Department, Property Tax Division (the De Baca County Treasurer handles the delinquency before accounts pass to the state) as early as possible for your exact payoff and options; deadlines are strict. Free help: lawhelp.org lists legal aid programs, and consumerfinance.gov lists HUD-approved housing counselors.

Where can I find the De Baca County tax sale list?

De Baca County posts its tax sale list at tax.newmexico.gov. Lists go up ahead of each sale and keep changing until the sale date, so confirm every parcel against the county's legal advertisement before you bid.

Verified Sep 26, 2026 against official county and state sources.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

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Compare sale calendars, platforms, and rules across the state, or read the guides before you bid.

Call De Baca County Treasurer