Personal Property

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PERSONAL PROPERTY:
 
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.
 
CONSTRUCTION, OFFICE, FARM EQUIPMENT AND LIVESTOCK ON THE TAX ROLL:
 
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.
 
MOBILE HOME ON THE TAX ROLL:
 
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.
 
MOBILE HOME TAX RELEASE:
 
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.
 
MOVING A MOBILE HOME:
 
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.
 
NAME CHANGE ON MOBILE HOME TITLE:
 
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.
 
ADDRESS CHANGE:
 
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.