Delinquent Tax

Delinquent Tax

Penalty & Interest on Delinquent Tax

For specific penalty and interest amounts due, contact the Treasurer’s Office.

Penalty and interest on delinquent amounts are calculated as follows:

  • Penalty: 1% per month on delinquent TAX AMOUNT ONLY – 5% maximum
  • Interest: 1% per month on delinquent TAX AMOUNT ONLY – no maximum

Extended Delinquency

Real Property that is delinquent for 3 years is reported to the State of New Mexico Property Tax Division in July of the 3rd year of delinquency. Once reported, all taxes plus a state cost fee of $125 must be paid to keep the property from being sold at auction. Real property that is four years delinquent is auctioned by the State of New Mexico.