- Does New Mexico sell tax liens or tax deeds?
- Tax deeds only. No tax lien certificate is sold to investors. The state keeps its lien until the Taxation and Revenue Department's Property Tax Division sells the land itself at public auction and issues a deed to the buyer.
- Who runs the New Mexico tax sale, the county or the state?
- The state. Once taxes are more than two years delinquent the county treasurer lists the parcel and transfers the account to the Taxation and Revenue Department, which then has exclusive authority to collect it. The department's Property Tax Division, or an auctioneer it hires, holds the auction in the county where the land is located. County treasurers do sell seized manufactured homes and other personal property, but that is a different process.
- When are New Mexico tax sales held?
- There is no fixed month. The Property Tax Division schedules each county when title research and other collection work are complete, holds sales throughout the year, and does not reach all 33 counties every year, though since 2014 it must offer at least one property in each county annually unless the division and the treasurer agree in writing to postpone. Every date and sale list is published on the division's Delinquent Property Tax Auctions page.
- How long before a delinquent property can be sold?
- At least three years from the first delinquency date shown on the county's tax delinquency list, and the department must offer it within four years of that date. The owner receives certified-mail notice twenty to thirty days before the sale and can stop it by paying in full, or signing an installment agreement, by 5:00 p.m. the day before.
- What is the minimum bid and how do I pay?
- The department sets a minimum price that can never be less than the delinquent taxes, penalties, interest and costs; each parcel's minimum is printed in the sale notice. Payment in full is due before the auction closes, by money order, certified or cashier's check, or a personal or business check backed by a bank letter of guarantee shown at registration. There is no deposit or registration fee.
- Can the former owner redeem after I buy?
- No. New Mexico has no redemption after the sale. The former owner, or anyone claiming through them, can challenge the conveyance in district court for two years from the sale date, and a parcel with a federal tax lien may be subject to the IRS's 120-day redemption right.
- What liens survive a New Mexico tax deed?
- The deed conveys the former owner's interest as of January 1 of the tax year, subject to perfected interests that existed before that date. The sale extinguishes only the delinquent tax lien, the state warrants no title, and the division furnishes no title information, so search the county clerk's records for recorded mortgages, liens and interests before bidding.
Ready to act on these rules? Follow how to buy New Mexico tax deeds for the registration, bidding, and post-sale sequence in order.
Verified Sep 25, 2026 against New Mexico statutes.
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.