The following are when tax payments are due:

• November 10 - First Half Taxes due.
• December 10 - Last Day to pay First Half Taxes on time.
• April 10 - Second Half Taxes due.
• May 10 - Last Day to pay Second Half Taxes on time.

If payments are not received on time the following penalty and interest will be applied on the night of the 10th of every month.

• Penalty is charged at 1% of the delinquent tax amount each month until penalty reaches 5%. (Maximum penalty is 5%.)
• Interest is charged at 1% of the delinquent tax amount each month until paid.

The only way to acquire property with delinquent property taxes is by purchasing it at the auction put on by the State of New Mexico. When property taxes have not been paid on real property for three years, the law requires the County Treasurer to turn these properties over to the State. The State then tacks on a $125 Cost to State fee and will auction the property.