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San Juan County , New Mexico
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PERSONAL PROPERTY: |
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Personal Property includes Manufactured Homes (Mobile Homes), Construction Equipment,
Farm Equipment, Office Equipment and Livestock. Please see the sections below concerning
the notification to the County Assessor’s office on this type of property so that
it is properly placed on the tax roll as required by law. The County Treasurer is
the Collector of the taxes on this Personal Property. Should the taxes become delinquent
on this property the County Treasurer may collect the delinquent property taxes
by asserting a claim against the owner’s personal property for which taxes are delinquent.
A claim shall be asserted by service of a demand warrant. A demand warrant is a
legal document used by the Treasurer to assume legal ownership of the Personal Property
on which taxes are unpaid. After service of a demand warrant the Treasurer may,
by law, seize the Personal Property and sell it at public auction within 60 days
of seizure if the tax is not paid. Payment arrangements are available. Please contact
the Treasurer’s Office at 505-334-9421 to make these arrangements or for any other
questions you may have.
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CONSTRUCTION, OFFICE, FARM EQUIPMENT AND LIVESTOCK ON THE TAX ROLL: |
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You are required to report this type of personal property to the County Assessor’s
Office on an annual basis. You must report this personal property by completing
and submitting Personal Property Forms to the County Assessor. These forms are due
to the Assessor no later than the last day of February each year. These forms can
now be completed online and either submitted by e-mail or printed out and mailed
to their office. For more information on these forms, please see the Assessor’s
section on the County web page or contact the Personal Property Appraiser at 505-334-4209.
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MOBILE HOME ON THE TAX ROLL: |
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A Mobile Home is defined as a movable or portable housing structure that exceeds
either a width of eight feet or a length of forty feet and constructed to be towed
on its own chassis. The structure may come in multiple sections such as a double
wide or triple wide. A Mobile Home is required to be registered with the Motor Vehicle
Department and to be reported to the County Assessor by the owner. Failure to report
your Mobile Home could subject you to a fine plus back taxes up to ten years. Mobile
Homes are classified as Personal Property, unless it is to be valued as Real Property.
Mobile Homes classified as Real Property for property taxation purposes must be
affixed to the land via a permanent foundation and the Motor Vehicle Department
has deactivated the title. For more information on valuation and classification
of Mobile Homes, please contact the Assessor’s office at 505-334-6157.
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MOBILE HOME TAX RELEASE: |
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There are two types of releases.
#1 Title Transfer: Needed if you are selling or refinancing your Mobile Home. #2
Moving Certificate : Needed if you are moving your Mobile Home to a different location.
Along with the moving certificate, you will be issued a mobile home sticker to be
placed on the back of the mobile home by the movers when they are transporting the
home to its new location.
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MOVING A MOBILE HOME: |
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To move a Mobile Home the moving contractor will require a Tax Release Certificate
from the Treasurer's Office. To obtain a tax release you will need a property release
from the Assessor's Office. Then pay any back taxes due PLUS the current years taxes,
in advance, to the Treasurer's Office. NOTE: Payment is required to be IN CASH OR
CREDIT CARD. No personal checks can be accepted. NO EXCEPTIONS STATE LAW REQUIRES
A TAX RELEASE EVEN IF YOU ARE ONLY MOVING TO ANOTHER LOT IN THE SAME MOBILE HOME
PARK OR JUST DOWN THE ROAD. ). San Juan County Ordinance No. 19, states it is unlawful
to move a Mobile Home in San Juan County without a tax release certificate and moving
permit from the County Treasurer’s Office. Any person violating the terms of this
ordinance shall be punished by a fine not to exceed $300 or imprisonment for ninety
(90) days, or both. So PLEASE obtain the proper paperwork when moving a Mobile Home.
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NAME CHANGE ON MOBILE HOME TITLE: |
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In order to change the name on the title of a mobile home the State requires a Title
Transfer and a Tax Release. These are obtained from the Assessor's office and the
Treasurer's office.
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ADDRESS CHANGE: |
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The Treasurer's Office is the COLLECTOR OF TAXES. The "Tax Roll" (which lists taxpayer's
address and other permanent information) is compiled, maintained and certified by
the COUNTY ASSESSOR. Only a court order or Assessor's authorization can change the
tax roll. If you call or write the Treasurer's Office requesting an address change
your request will be referred to the Assessor's Office.
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