January 1

Date of property assessment. Assessed values and ownership are determined as of this date.

February 28

Last day to notify Assessor’s Office of any changes in property value, apply for exemptions, remove destroyed property from tax roll, or condemned.

April

Assessor prepares and mails Notice of Value.

October 1

The tax roll is transferred from the County Assessor to the County Treasurer.

December 6

Treasurer mails tax bills to property owners. This is the only bill taxpayers will receive.

December 10

1st half taxes become due.

January 10

Due date for payment of 1st half taxes. Penalty and Interest will accrue after the 10th of each month until first half property taxes paid in full.

April 10

2nd half taxes become due.

May 10

Due date for payment of 2nd half taxes. Penalty and Interest will accrue after the 10th of each month until property taxes are paid in full.

June

Delinquent Tax Notices are prepared and mailed to delinquent property owners.

July 15

Treasurer’s Office submits property tax delinquency list to State of New Mexico for collection. Includes only those properties with taxes delinquent for more than 2 years.