New Mexico

Lien Date: January 1 

Real Property Information

  • Assessment Notice Issue Date March 31
  • Appeal Deadline April 15; 30 days from NOV mailing all NOVs must be out by April 1 per state statute

Real Estate Tax Bill Payment Information

  • Tax Bills Issued November 1
  • Single Payment Due (Delinquent Date) December 10
  • First Installment Due (Delinquent Date) December 10
  • Second Installment Due (Delinquent Date) May 10   

Personal Property Information

  • Assessment Notice Issue Date April 1
  • Appeal Deadline April 30 – June 30; Varies
  • Rendition Date February 28 or last day of February

Personal Property Tax Bill Payment Information 

  • Tax Bill Issued November 1
  • Single Payment Due (Delinquent Date) Date Not Applicable
  • First Installment Due (Delinquent Date) December 10
  • Second Installment Due (Delinquent Date) May 10 of the following year