Assessor – Frequently Asked Questions
Note: Please be advised that all FAQ material shown herein is provided as a courtesy to the public for informational purposes only and does not constitute nor shall it be construed as the rendering of legal advice or services. For answers to all legal questions, consult with an attorney. No warranty or guarantee of information accuracy is provided or implied.
Certain New Mexico Statutes Annotated (NMSA) citations are provided herein. Statutes can be changed or amended form time-time. Please consult the most current NMSA laws and regulations. For more information regarding property tax or income tax see State of New Mexico Taxation & Revenue Department.
What does the County Assessor do?
This elected official is responsible for valuing all real and personal property for taxing authorities in the country. Taxing authorities include such organizations as school districts, hospitals, municipalities, conservancy districts and flood-control authorities. The assessor also administers the granting of certain exemptions allowable by state law.
- Discovers, lists, and values residential, commercial, vacant, and business personal property for ad valorem tax purposes.
- Notifies property owners of their assessed property values.
- Prepares the county property tax rolls for the County Treasurer. The tax roll includes: real property (land and improvements) and personal property.
Personal Property is defined as:
- Livestock (as defined by 7-36-21 NMSA Special Methods of Valuation-Livestock)
- Manufactured Homes
- Business Equipment
Does the County Commission superintend, manage or supervise the Assessor’s Office?
No. The Sandoval County Board of Commissioners has no supervisory role over the Assessor. Only the State Department of Taxation and Revenue may direct the Assessor’s activities.
Property Valuation For Tax Assessment
New Mexico State Statutes Annotated 7-38-8 NMSA 1978 require owners of real property, tangible moveable business property, and/or mobile homes to declare any change in value their property has undergone within the past year. The due date for the annual report is last day of February of each the year for which taxes are collected.
- I am new to New Mexico and have purchased a home. Do I have to pay property taxes in New Mexico?
Yes. Property owners are responsible for recording conveyance documents with the county clerk and for notifying the Assessor’s office of purchases and transfers of ownership. This facilitates changes in Assessor’s records that reflect current property ownership and a mailing address where owners will receive valuation notices and tax bills. If you have moved, please promptly contact the assessor’s office with your new address.
- What is Property Valuation?
The value set on property by the County Assessor is an estimate of the assessed value of your property using standard and acceptable appraisal methods according to State Law,
- What is taxable value?
Taxable value is one-third of the total assessed value minus qualifying exemptions such as head of household or veteran. The taxable value is used to calculate the tax you pay to Sandoval County, State government, debt service bonds, school districts, cities in municipal areas and other agencies.
- What is the Notice of Valuation?
The notice of valuation informs you of the value of your property for that year. It is mailed in the spring of each year. It is not a tax bill. A tax bill from the Treasurer’s office based on your property’s net taxable value will be mailed by November 1st of each year. It is very important that you review the Notice of Value because that is the valuation amount that is used to ultimately determine the amount of property tax you will pay.
- What if I disagree with the value on the Notice of Valuation?
- When is the Notice of Value mailed?
The Assessor is required to mail one Notice of Value for each assessed property by April 1 for each year (7-38-20 NMSA 1978).
- I recently moved. Who should be notified of my change in address?
Only a person who is vested with title or one who has power of attorney for an owner or a personal representative of a vested estate can request a change of mailing address. The Assessor’s Office will accept mailing address changes in person, through the mail, by fax or via email. Please fill out a Change of Address Form are return it to the assessor’s office. (form can be found on this website). You can email your change of address form to email@example.com. The assessor’s office will not take address changes over the phone. The Assessor provides a change of address form with the Notice of Value. If you do not receive a tax bill, be sure to contact the Assessor and verify the address on the tax roll. Please be advised that the Notice of Value form can be used to change a mailing address, but not the names on the Assessor’s property account. Recorded and effective conveyance documents are necessary to change names on Assessor’s property accounts.
- What agencies and services are provided for by my property taxes?
The following agencies and service are funded by property taxes: State of New Mexico, Sandoval County, City Governments, Public School Districts, Hospitals, conservancy districts, Flood control Districts and other special assessment districts. Each property owner pays taxes based on the value of the property owned. The exact distribution of you tax depends on where you live within the County. Your tax bill will indicate what taxes you pay. General obligation bonds are also supported by property tax.
- What happens to my taxes after they are collected?
Taxes are disbursed to the agencies for which the county collects in the month following collection. Until that time the County Treasurer invests the funds in time deposits with approved banks and saving and loan companies within the county, and participates in the New Mexico investment pool. The Treasure also is authorized by state statute in invest in securities backed by the full faith and credit of the United States government.
- How do I get the property tax bill in my name?
You must have your property transfer document recorded at the County Clerk’s Office. If you closed with a title company this process is done for you by the Title Company. Once the document is filed then the Assessor’s office will update the records for that property.
Property Tax Calendar
Note: Some dates shown below are approximate.
January 1st: Property is assessed to the owner of record according to its current condition as of this date. This is the date by which all property subject to valuation for property taxation purposes shall be valued each tax year (7-38-7 NMSA). Taxes on real and personal property are liens against the property from January 1st of the tax year for which the taxes are imposed (7- 38-38 NMSA).
January 10th: Deadline for filing claims for Refund in District Court (7-38-40 NMSA)
Last Day of February: Deadline to turn in rendition on Business Personal Property. This is also the deadline to apply for church, charitable or educational exemptions. This date also applies to loss of status for eligibility for exemptions.
During February or March: Assessor mails a Notice of Value (Property Notice of Valuation) to all property owners in the county. The Assessor is required to mail the Notice of Value by April 1st of each year but the current assessor’s goal is to mail earlier.
By The Last Day of The 30-Day Protest Period: (Thirty days after Notice of Valuation is mailed) Last date for a property owner to file a valuation protest with the Assessor, to claim a Family or Veteran exemption or to apply for agricultural valuation, reporting improvements costing more than $10,000; and/or statement of decrease in value.
April 10th: Due date for second half taxes (7-38-28 NMSA)
April 19th: County Treasure publishes the notice of the second half delinquency date of May 10 (7-38-46 NMSA) in the paper for three consecutive weeks.
May 10th: Second half taxes due without penalty.
May 11th: Treasure applies delinquency charges to second half taxes (7-38-49/50 NMSA).
June 10th: County Treasurer mails notices of delinquency and notices of transfer to state (7-31-51/60 NMSA).
June 15th: County Assessor certifies the County’s full valuation to the State Property Tax Division.
June 30th: Notification to Department of Motor Vehicles of unpaid taxes on mobile homes (7-38-52A NMSA).
July 1st: County Treasurer transfers delinquent tax roll to the state (7-38-61 NMSA)
August 1st: State Department of Taxation & Revenue certifies the final Net Taxable Values to the Department of Finance and Administration for setting tax rates.
September 1st: State Department of Finance and Administration issues tax mil rates for current tax year (7-38-33 NMSA). This is the last date for County Commission to suspend the minimum penalty requirements on delinquent taxes (7-38-50 NMSA).
October 1st: county Treasurer receives the tax roll from the county Assessor (7-38-36 NMSA). After October 1st, the Assessor has only limited authority to request changes to the tax schedule.
November 1st: Tax bills are mailed (7-38-36 NMSA).
November 10th: Due date for first half taxes (7-38-38 NMSA).
December 10th: 1st half taxes due without penalty
December 11th: Treasure applies delinquency charges on 1st ½ taxes.
Agricultural and Grazing Classification: Special Use Properties: In order to preserve the limited lands available in New Mexico for agricultural and purposes and grazing, the New Mexico Legislature has given special valuation status to agricultural land (7-36-20 NMSA 1978). Qualified owners of such land must register their land by the last day of the 30-day Protest Period (if not already registered) and must be prepared to prove that agriculture is the primary use of the land. For the purpose of the section, agricultural use generally means the use of land for the production of plants, crops, trees, forest product, orchard crops, livestock, poultry or fish. The term also includes the use of land that meets the requirements for payment of other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government. Agricultural registration form can be found on this website.
- What is “Special Method of Valuation: Agricultural”?Grazing valuation claims require proof of the presence of livestock. This may be in the form of a grazing lease, a personal property declaration of livestock that graze on the land, or some other proof of grazing use. Agricultural can also be land used for the production of plants, crops, trees, forest product, orchard crops, livestock, poultry or fish. However, grazing or production must be the primary use of the land in order to qualify.
- What is the difference between wet and dry agricultural land?As defined in chapter 7-36-20. Agricultural land is classified as either: “irrigated agricultural land” which is all agricultural land receiving supplemental water to that provided by natural rainfall, or “dry agricultural land” which is all agricultural land without supplemental water supply.
- What if there is an improvement (house) on the agricultural land?The Assessor will designate one acre as a home site that will be valued at market value. A home site, as the term is used in Property Tax Division Regulation 36-20: 1 means the site is used primarily as a residence and is more that the boundary of the foundation of an improvement used as a residence. All remaining land will receive the agricultural valuation rate providing that the primary use of the remaining land qualifies as agricultural under the statute.
- How does the Assessor determine whether the primary use of land is agricultural?The determination is based on a physical examination of the land by the Assessor’s Office along with an evaluation of other evidence.
- What is the minimum acreage that qualifies for an agricultural classification?At least one-half acre of non-improved land if that Assessor determines the primary use as an “orchard” with at least 20 orchard trees (nut, fruit); otherwise, one acre of non-improved land is the minimum acreage that can be used as agriculture.
- What does “agricultural products” mean?Agricultural product include: plants, crops, trees, forest product, orchard crops, livestock, wool, mohair, hides, pelts, poultry, fish, dairy products and honey.
- Does the Assessor’s Office have the right to request income and expense information from a taxpayer who is applying for agricultural valuation? Yes. Property Tax Division Regulation 36-20:7 indicates the application form may contain a request for providing information on the owner’s farm income and farm expenses reported to the U.S. Internal Revenue Service on Schedule F.
How does an appraiser value my property and why is the Assessor’s valuation different than a fee appraisal?
The Assessor’s valuation may differ from a value estimate from a fee appraiser. Many reasons may explain the difference. One is that the Assessor’s “effective date of valuation” is a fixed time in the past. The effective date of valuation for the Assessor’s office for a given year is January 1st of the previous odd number year. A fee appraiser usually values a property as of a recent inspection date. Another reason is that recent legislation limits increases on the valuation for the assessments on residential properties. In addition to the laws limiting valuation there are other reason our valuation may differ from that of a fee appraiser. For detail or to speak to an appraiser about your assessment, please contact the Appraisal staff at (505) 867-7503
Business Personal Property
The Assessor is required by State law to assess business equipment. Tangible personal property is property “that is used, produced, manufactured, held for sale, leased or maintained by a person for purpose of the person’s profession, business or occupation; and for which the owner has claimed a deduction for depreciation for federal income tax purposes during any federal income taxable year occurring in whole or in part during the twelve months immediately preceding the first day of the property tax year” (NMSA 7-36-8), and is not permanently affixed to, or part of real estate. A 5% penalty may be applied if Deadline is not met by property owner.
- When must Business Personal Property be reported:
Businesses must report by the last day of February, each year.
- What items should by reported? (the following is a partial list only)
- Office furniture and fixtures, including file cabinets, books and bookcases, desks and decorative items.
- Store equipment such as racks, shelves, shopping carts, equipment, typewriters, time clocks and ATM’s.
- Restaurant equipment including tables, booths chairs, drinks dispersers, freezers, appliances. Sinks and cookware.
- Apartment, motel and hotel equipment including furniture, exercise equipment, appliances, lighting and decorative items.
- Machinery and heavy equipment as well as shop tools, dental tools, drilling equipment, portable sheds, dumpsters, golf carts.
- Forklifts, engraving machines, welding equipment, and mortuary equipment.
- Electronic equipment, such as sound systems, alarm systems, musical instruments, fax machines, computers, camera equipment
- Equipment, postage scales, vending machines, radios, televisions
- Small tools and video recorders.
- Leased equipment is also assessable.
- Any other tangible personal property used in business.
- What type of personal property is exempt from taxation?
Inventories that are for sale or resale at wholesale, retail or consignment, leasehold improvements, motor vehicles that are registered under the Provisions of the Motor Vehicle Code (except for manufactured homes), and aircraft registered under the Aircraft Registration Act, ect. (NMSA 7-36-8).
- What happens if my taxes become delinquent?
By state law (7-38-15 NMSA 1978), each June the Treasurer’s Office will mail a delinquency notice to the assessed property owner for any tax bill 30 or more days delinquent. The notice will inform the owner that if the taxes on real property, including penalty and interest charges, are not paid within two years from the date of delinquency; the property may be sold at state public auction. For owners of mobile home and personal property, the notice will state that the property is subject to seizure and subsequent sale after six months from the date of delinquency.
- What can I do if my delinquent taxes have been transferred to the Property Tax Division for collection?
Once taxes have been transferred to the Division for collection, all delinquent taxes, penalties, interest, and cost must be paid in full or your property may be offered for sale at Public Auction.
- I have been contacted by the New Mexico State Property Tax Division and informed that my property will be sold at public auction. I owe back taxes for prior years; may I just pay the oldest delinquent tax to prevent the sale of the property?
Real property owners who owe three or more years of prior taxes will have their property sold by the State unless delinquent taxes, interest and penalty charges for all years are paid in full by the date of the sale of the property (7-38-65 NMSA 1978).
- How can I obtain a listing of properties that may be sold for Delinquent Taxes?
All tax sale lists must be published in a newspaper of general circulation for three weeks proceeding the week of the sale. You may also pick up a calendar of currently scheduled sales and/or current sale lists at the Property Tax Division office in Santa Fe or at the Treasurer’s Office of the county where the property is located. There will be a charge for local county lists. Sale calendars will be mailed to you at no charge on written request. Request should be to: Property Tax Division, Box 25126, Santa Fe, NM 87504- 5126. Website for New Mexico Property Tax Division: http://www.tax.newmexico.gov/About-Us/Property-Tax-Division/Pages/Home.aspx
Under New Mexico property tax law, NMSA 1978, chapter 7, there are two categories of individual property taxation exemptions and several categories of institutional and governmental exemptions. Individual exemptions are available for head of family and qualifying veterans. Institutional exemption is available for governmental agencies, schools, service organizations (nonprofit) churches and special status exemptions.
- How can I find out if my organization warrants an exemption:
If you feel your organization meets the requirements established in the New Mexico Supreme Court decision in Grace Inc. vs. Bernalillo County, which requires that the primary use of the land and/or improvements be for charitable, religious, or educational purposes, then you must apply for an exemption with the Assessor’s Office. The burden of proof is on the property owner to document eligibility each year.
- Is there a Homestead Exemption in New Mexico?
No. The New Mexico Legislature has established a Head of Family exemption.
HEAD OF FAMILY: This is an exemption of $2,000 which is subtracted from the taxable value of your home. If a property changes ownership after the 1st of the year, the exemption will be removed on Jan 1st of the following year and the new owner must apply by the last day of the 30-Day Protest Period to quality for the new tax year.
- Who is eligible for the Head of Family exemption and how is it applied?
The residence must be the property owner’s primary residence in order to qualify for this exemption. Do not confuse this exemption with the Head of Household deduction on Income Taxes. Head of the Family means an individual New Mexico resident who is either Married, Widow or Widower; Head of Household or single person. Those eligible for this exemption must apply for it only once to receive it in subsequent years. Only one family exemption per household is permitted, and it must be the property in which the owner resides in the State of New Mexico. The Head of Household exemption is currently capped at 2,000.
VETERAN EXEMPTION: There are two Veteran Exemptions: 1st is the 100% Disabled Veteran Exemption which is a full 100% exemption from property tax on your primary residence. The 100% Disabled Veteran Exemption can only be used on the Veteran’s primary residence.2nd is an exemption of $4,000 per veteran which is subtracted from the taxable value of your home, land or can be used on tax reduction of your motor vehicle. If a property changes ownership after the 1st of the year, the exemption will be removed on Jan 1st of the following year and the new owner must apply by the last day of the 30-Day Protest Period to quality for the new tax year (7-38-17 NMSA 1978).
- How do I qualify for a veteran’s exemption?
The New Mexico Veteran’s Service Commission determines all eligibility and issues a certificate to all qualifying veterans. This website has the form and instructions which you must fill out and send to The New Mexico Veterans Service Commission to see if you qualify. Once they issue a certificate of eligibility you simply bring the original certificate only into our office and we will apply the exemption to the taxable value of your home. It is retained for subsequent years without having to reapply. Veterans have 30 days after the official mail date of their Notice of Value to bring the certificate into the Assessor’s office for application. Surviving spouses may receive the exemption if they qualify with the New Mexico Veteran’s Service Commission. For more information, call the Veteran’s Service Commission in Santa Fe for details on expanded eligibility by the legislature for 1-866-433-8387.
VETERAN SERVICE ORGANIZATION TAX EXEMPTION: The Property of a Veterans’ Service Organization chartered by the United States Congress and that is used primarily for the benefit of veterans and their families, is exempt from property taxation under the provisions of Chapter 7, Section 7 -38-17, as amended by Chapter 102 Laws of 2011.
- How do I qualify for a veteran’s exemption?
The New Mexico Veteran’s Service Commission determines all eligibility and issues a certificate to all qualifying veterans’ organizations. This website has the form and instructions which you must fill out and send to The New Mexico Veterans Service Commission to see if the organization qualifies. You will need to provide proof that the property is owned solely by a Congressionally Chartered Veteran Service Organization with the application you send to NMDVS. Once they issue a certificate of eligibility you simply bring the original certificate only into our office and we will apply the exemption to the taxable value of the property. It is retained for subsequent years without having to reapply. Veterans’ organizations have 30 days after the official mail date of their Notice of Value to bring the certificate into the Assessor’s office for application. For more information, call the Veteran’s Service Commission in Santa Fe for details on expanded eligibility by the legislature for 1-866-433-8387.
SENIOR AND DISABLED LOW INCOME FREEZE
- What are the qualifications for the Value Freeze?
- You must be 65 years or older OR Disabled (Proof of disability status is required)
- You must make less than $35,400 Modified Gross Income (All Income) this income requirement can change annually.
- You must submit an Application by December 31 of the current tax year. This application is to be completed for three consecutive years. After the third approved consecutive year, the freeze will remain in effect for the duration of your residence. Application 65 Years of Age or Older
Should you have any questions about the Low Income Value Freeze, please call The Office at 867-7562
Appeals Process: Protesting Assessment Values
- When can I protest my valuation as determined by the Assessor?A property owner may protest the value of classification by the Assessor, the allocation of the value of the property, or denial of a claim for exemption by filing a petition with the Assessor’s office no later than 30 days after the mailing of the Notice of Value. A taxpayer may file a letter of inquiry and the Assessor may elect to resolve the question without going through a formal protest.
- What is the protest process if I disagree with the Assessor’s valuation?To start the protest process in the County, you should:
- Fill out the protest form that is available at the County Assessor’s Office or on this website. Make sure you fill out the form completely. You must enter an owner value of what you believe the value of your property should be. You cannot leave this blank and it cannot be 0.
- The form must be printed, signed and delivered to the Assessor’s Office. You can mail in the form or bring it to the Assessor’s Office in person. It is helpful if you provide the office with a copy of your documentation; do not give the office your original. This must be done not later than 30 days after the mailing of the Notice of Value.
- The appraiser that handles the property in your area will contact you to set up an informal hearing to discuss your property and see if a resolution can be reached.
- If there is an impasse and a resolution cannot be reached in an informal meeting, a formal hearing with the Valuation Protest Board will be set.
- If the dispute is not resolved satisfactorily at the Board hearing, you may make an official appeal to the Court of Appeals.
- What if I miss the 30 days after the mailing of the Notice of Value deadline?Your only option is to file for a refund in District Court. By State law (7-38-40 NMSA), property owners may protest their property taxes by filing a claim for refund in District Court no later than the 60th day after the tax due date. However, the property owner must pay all property taxes due before they become delinquent. The claim for refund must be in a format and contain the information required by State law. If a valuation protest has already been filed for the same tax year for the same issue of value with the County Assessor (7-38-22 and 7-38-24 NMSA), the owner is prohibited from filing a claim for a refund in District Court.
The location of properties depicted on our maps is based upon given recorded documents and are not survey accurate.
- What is the process for subdividing a parcel of land?The appropriate department that has jurisdiction over the land should be consulted. For Land in:
- The county but not in a city: County Development (505) 867-7628
- Rio Rancho:
- What is the process of splitting property or combining two or more parcels of land for tax purposes?Contact the Mapping Department of the Assessor’s Office (505) 867-7562. The current year’s taxes may have to be paid in advance before the boundaries of assessed parcels can be changed. The owner of record on January 1st of each year is responsible for taxes assessed for that year.
- Why is the tax bill not in my name?
Assessor’s records are based on recorded documents. Our office may not have the proper document, or a document might have an error that needs to be corrected. Depending on the type of document filed and the number of daily recordings, changes to Assessor’s records will generally appear within two weeks from the date of recording a document at the County Clerk’s office. Also, if you purchased the home after January 1st the ownership name will remain the same and the new owner will be listed in care of until January 1st of the following year.
- How names are added or removed from Assessor’s property records?
Names on Assessor’s records are determined by an examination of the property’s chain of title. To add or remove a name, an appropriate document must be recorded at the County Clerk’s office. If our office finds what we believe to be an error in a document in our process of updating Assessor’s records we will notify an interested party as a courtesy. However, the Assessor’s Office is not responsible for correcting error in recorded documents.
- How can the name of a deceased person be removed from the Assessor’s records?
If the Assessor’s records show the deceased owned property in joint tenancy, his/her name can be removed by recording an original copy of his/her death certificate at the County Clerk’s office. Once it is recorded bring it to the Assessor’s office so we can make the change in our records. If the Assessor’s records do not show the property as held in joint tenancy then other legal action may be required. In this event, please contact the County Probate Judge (505) 867-7645 or seek help from an attorney.
- How can the name of a former spouse be removed from the Assessor’s records?
If the property was owned together with a former spouse please supply the Assessor’s Office a certified copy of the Final Divorce Decree (and in some cases the marital Settlement Agreement). Our office can make certain changes to Assessor’s records depending on the language used in the Decree. The Decree must include an adequate legal description (not simply a property address or vague reference to the marital residence). Our Title Examiners Department will examine the decree and make any appropriate changes to the Assessor’s records. Or, obtain and record a deed of conveyance from the former spouse.
- Can the Assessor’ Office help me fill out a deed?
No. Persons can complete a deed form themselves, and attorney can prepare one, or assistance can be sought from a title insurance company, if title to the property is going to be insured. It is illegal for someone who is not an attorney to advise another person how to draft or prepare a legal document. If you encounter a non-attorney preparing or assisting in the preparation of a legal document for another person please report this to the management of the County Assessor’s Office.
- Where can a person get a blank deed or other document forms?
The Assessor’s Office does not provide these forms. They can be found at business or office supply stores, or an attorney’s office.
- What is considered “Livestock”?“Livestock” means cattle, horses, mules/donkeys, sheep, goats, swine, buffalo, and ratites, including ostrich’s, emus and rhea.
- When must Livestock be reported?
- All livestock located in the State of New Mexico on January 1st must be reported for property taxation purposes by the last day of February (NMSA 7-36-21)
- In the event the livestock is moved in the county after January 1st then it will be assessed on a partial year basis. The livestock should be reported as soon as they are brought into the county along with any notification about how long the livestock will remain in the county.
- Must a mobile home be assessed with the County Assessor?Yes. By state law, mobile homes must be assessed for property taxes. The Assessor requires a copy of the mobile home vehicle registration or the title, along with the mobile home property address or location.
- What steps must I take as a mobile home owner before selling, moving or trading in a mobile home?Bring your title or registration certificate to the County Assessor’s office. The County Assessor’s staff will determine if the manufactured home is assessed for property taxes. Tax releases for the selling or trading of a manufactured home will be issued once current and prior year taxes have been paid with the County Treasurer and the seller provides the County Assessor with the new buyer name and mailing address information. A tax release for the movement of a manufactured home will be issued by the assessor once the manufactured home owner has obtained a Manufactured Home Installation Permit from the Building Inspection Department. Current and prior year taxes must be paid with the County Treasurer before issuance of the tax release.
- How are mobile home values determined?The valuation method used for determining the value of manufactured homes for property taxation purposes shall be a cost method, applying generally accepted appraisal techniques and shall generally provide for:
- The determination of initial cost of a manufactured home based upon classifications of manufactured homes and sales prices for the various classifications.
- Deductions from initial cost for allowable straight line depreciation, which is developed by the State Property Tax Division; and
- Deductions from initial cost of other justifiable factors, including, but not limited to, functional and economic obsolescence.
- Will my assessment show the value for the land as well as the mobile home?
- No, if the mobile home is not on permanent foundation. The land value appears on a separate assessment. Note also that you will receive two tax bills: One for the mobile home and one for your lot (unless the lot is a rental)
- Yes, if the mobile home is on permanent foundation and has a real property classification. You will only have one tax bill if this is the case.
- What steps must I take to change the status of my manufactured home from personal property to real property? The county Assessor requires that manufactured home owner to fill out a request for permanent status form. An appraiser will then do a physical inspection of the manufactured home. The minimum criteria for a permanent residence status on manufactured housing are as follows:
- The tongue and axles must be removed
- The manufactured home must be anchored to a permanent foundation
- Moving the manufactured home may not be economically feasible.
Once the physical inspection is done and the manufactured home has met the criteria for real property, the Assessor’s office requires that current and prior year taxes be paid on the manufactured home. The status will be changed the next tax year to a permanent structure.
View MVD Vehicle Procedures: Deactivation of Title for a Manufactured Home
The County Treasurer serves as the tax collector for Sandoval County, the State and numerous other tax agencies. The Treasurer’s Office does not set assessed valuation, the tax rate or the amount of taxes due. The Office collects and disburses tax collections to appropriate governmental agencies and keeps all books, records and funds pertaining to the office ready for inspection by the County Commission and the State Department of Finance and Administration. The Treasurer, with advice and consent of the County Board of Finance, also has ultimate authority over investment of public funds.
The Treasurer’s Office is a public office and the staff is available to assist you on property tax payment matters. For further information, please contact the County Treasurer’s Office at (505) 867-7581.
- When are the property tax bills mailed and when are taxes due?
Tax bills are mailed November 1st of every year as required by state law. Taxes are due in two equal installments. The first half is due November 10th and must be paid by December 10th to avoid delinquency charges. Second half payments are due by April 10th of the following calendar year and must be made by May 10th to avoid delinquency charges. If December 10th or May 10th falls on a Sunday, the date will be extended to the next business day.
- When do I receive notice of my second half taxes?
The statutes do not require mailing an additional notice for second half taxes. The original bill that is mailed out on November 1st includes payment coupons for both payments due.
- How can I pay my property taxes?
You may mail you tax payment or deliver it in person to the County Treasurer, using a personal check or money order. Please DO NOT mail cash. The address for the County Treasure is PO Box 40, Bernalillo, NM 87004. You may also pay your taxes online at Sandoval County Treasurer Website. The Treasurer’s Office strongly recommends payment by mail or online to avoid long lines and unnecessary delays.
- When are the property tax bills mailed and when are taxes due?