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For taxation purposes, real property is described as land, improvements, site-built home, manufactured home (when the tongue and axle has been removed, affixed to a permanent foundation and the title deactivated) or all of these, land, home and improvements. For more information concerning the valuation of Real Property for tax purposes, please visit the Assessor’s section of the County web page.
For Collection purposes concerning Real Property tax, the County Treasurer is the collector of these property taxes. As with all property taxes in San Juan County, the FULL AMOUNT OR the FIRST HALF of the property tax is due November 10th and becomes delinquent if not postmarked or paid by close of business day on December 10th. If you only pay the first half the SECOND HALF is due April 10th of the following year and becomes delinquent if not postmarked or paid by close of business day on May 10th. The only exception is if the amount of tax owed is less than $10.00 in which case the entire amount is due by November 10th and becomes delinquent if not paid by close of business day on December 10th.
Should these taxes become delinquent, the County Treasurer will mail a notice to the owner of the property by June 10. Per State Statute, any Real Property that is more than two years delinquent at June 30th, will be reported and transferred to the State of New Mexico Property Tax Division for collection. Once the Real Property has been reported to the State of New Mexico Property Tax Division and the taxes due remain unpaid, the property may be sold and a deed issued by the Division. Therefore, it is very important that you keep your tax payments up to date and mailing address information up to date as well.