Luna County, NM tax sales
Tax Sale Atlas maps the Luna 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 Luna County, seat of Deming: 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) 546-0401
On this page
How Luna County sells delinquent taxes
Tax deed sale
- Run by
- New Mexico Taxation and Revenue Department, Property Tax Division (the state conducts the auction; the Luna County Treasurer prepares the delinquency list each July 1 and transfers accounts three or more years delinquent to the division)
- Frequency
- annual
- Typical timing
- No fixed month.
When it runs
Registration and deposit
Register in person on sale day and obtain a bidder number from the auctioneer: registration opens at 8:00 a.m. and closes promptly when the 10:00 a.m. auction starts. Give your full name, mailing address and phone; deeds issue only to registered names. Agents must show documented proof of agency at registration. Payment in full is due before the auction ends, by money order, certified or cashier's check, or a personal or business check with a bank letter of credit guaranteeing the bid, payable to the Property Tax Division of the Taxation and Revenue Department.
Sale format and venue
Luna County tax sale list and auction calendar
For Luna 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.
Get the advertised list
Use Luna County sale notice and property list, April 15, 2026 (Property Tax Division) for the current advertised parcels, then recheck it before the auction.Register to bid
Ask the county office how and when to register; many counties close registration days or weeks before the sale.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.Confirm with the office
If the list, platform, and notice disagree, use New Mexico Taxation and Revenue Department, Property Tax Division (the state conducts the auction; the Luna County Treasurer prepares the delinquency list each July 1 and transfers accounts three or more years delinquent to the division) as the source to confirm which parcels are actually offered.
Before you bid in Luna County
4 checks
Start with the live sale list
Pull the current advertised parcels from Luna County sale notice and property list, April 15, 2026 (Property Tax Division). Lists can change before the sale, so recheck the county source before you price a parcel.Confirm registration and deposit
Register in person on sale day and obtain a bidder number from the auctioneer: registration opens at 8:00 a.m. and closes promptly when the 10:00 a.m. auction starts. Give your full name, mailing address and phone; deeds issue only to registered names. Agents must show documented proof of agency at registration. Payment in full is due before the auction ends, by money order, certified or cashier's check, or a personal or business check with a bank letter of credit guaranteeing the bid, payable to the Property Tax Division of the Taxation and Revenue Department.
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.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
Luna County Treasurer's Office
P.O. Box 1758, Deming, NM 88031 (office in the Luna County Courthouse, Deming)
Official websiteCounty notes
- The New Mexico Taxation and Revenue Department's Property Tax Division, not Luna County, runs the tax deed auction. For sale terms, contact the division at (505) 827-0883 or [email protected], 1200 South St. Francis Drive, Santa Fe.
- Recent Luna sales were held in Deming at the county building at 700 S. Silver Ave.: in December 2022 in the Luna County Administration Building, and in April 2026 at the Luna Auction Site, Suite #5.
- The Treasurer's pages list two office numbers, (575) 546-0401 on the main page and (575) 546-0494 on the FAQ page, plus (575) 255-1992 for tax payments.
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.
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.
Frequently asked questions
Does Luna County, New Mexico sell tax liens or tax deeds?
How often does Luna County hold tax deed sales?
I own a property in this sale. Can I stop it?
Where can I find the Luna County tax sale list?
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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