Are there late fees imposed if the taxes are not paid on time?
Delinquency charges for property taxes are 1% of the base tax due per month for interest as well as penalty of 1% of the base tax or $5.00, whichever is greater. The minimum Penalty is $5.00.
Can I use my tax refund check to pay my taxes?
No. The Treasurer's Office will not accept third party checks. By law, we are not a Depository Agency.
Can taxes be prorated?
No. They are calculated on a yearly basis as of January 1st of the tax year.
Do I receive a notice for the 2nd half of my taxes?
No. Property tax bills are mailed out annually on November 1st. The property owner receives two coupons for 1st and full year payment and 2nd half taxes. Taxpayers may pay the 1st half amount due or the full amount due for the year by December 10th to avoid penalty and interest. If only the first half is paid, the second half payment should be submitted before May 10th to avoid penalty and interest.
Do people have to go to the Treasurer's Office to pay their Taxes?
No. You may pay your taxes by mail, enclosing the coupon from the tax bill and also include tax bill number and or owner number in the memo field on your check or money order and mail to: Luna County Treasurer, P.O. Box 1758, Deming, N. M. 88031. The bills are accepted by mail, and the Post Mark, by the Post Office is what the Treasurer's Office accepts as the payment date. We retain envelopes for one year in case of any disputed payments.
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 preceding the week of the sale. You may also download a calendar of scheduled sales for the entire state by using the property tax division of Taxation and Revenue's Home Page on the Internet. From this site you can download a sales list for the counties currently listed. The Luna County Assessor's Office will have the list available at a nominal cost.
I closed my business, do I still have to pay taxes?
If the business was in operation as of January 1st, you are responsible for the taxes for the entire year. You are responsible for all taxes until you contact the Assessor's Office to have the business deleted off the tax roll.
I didn't receive my tax bill and now my payment is late, will I have to pay a penalty and interest?
Yes. According to State Law, 7-38-36 NMSA 1978, New Mexico is a self-rendering state, which means the property owner is responsible for the timely payment of all property taxes, regardless as to whether or not he received a tax bill. It is the property owner's responsibility to ensure that property taxes are paid.
I filed a valuation protest at the County Assessor's Office and I haven't heard anything, do I still have to pay my property taxes by December 10th?
Check your tax bill to determine if the value of your property is correct. If not, according to state law, you must pay at least the amount of Tax due on the opposed value of your property by December 10th. The un-protested value is the amount that you thought your property should be valued when you completed your protest form.
The county recommends you pay the 1st half amount due on the original bill. If your protest is approved, a new tax bill will be prepared with a new delinquency date and any overpayment will be refunded to you or applied to the 2nd half of your tax bill. If your protest is not approved, you will already have paid the first half and will not owe delinquency charges. If you have only paid on the un-protested amount and your protest is disapproved, you may be liable for delinquencies on the unpaid amount of taxes.
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?
No, you must pay the full balance of taxes owed on your property in full to be removed from the state auction the day before the auctions is scheduled for.
If I pay my property taxes by mail will I receive a receipt?
No. Only those people who pay in person will receive a receipt. A receipt will be sent if the Taxpayer includes a self-addressed, stamped envelope with their payment. Taxpayers who have mailed in their payments may use their canceled check or money order as proof of payment. The internal Revenue Service will also accept a canceled check or money order as proof of payment.
I sold a property, so why am I sill receiving the tax bill?
This could be due to any of the following:
A) The new owner has not contacted the Assessor's Office of the ownership change.
B.) Although a recorded instrument has been filed with the Clerks Office, it may have been filed after the date that the tax bills were created. You need to contact the
Assessors office to see if they have received the necessary documents to change
New owners are encouraged to contact the Assessor's Office, and provide a current mailing address, immediately after filing the appropriate legal instruments with the Clerk's Office.
What if I don't agree with my tax bill and have not protested the notice value?
First half of taxes must be paid by December 10th. The taxpayer must then file a civil suit petition, referred to as a "Claim for Refund", with the District Court. The petition must be filed by January 10th (following the receipt of the tax bill).
What if I paid my taxes, and later discovered that my mortgage company paid on the same bill, who will receive the refund?
The policy of the office is to apply the first payment received for taxes due. If two payments are received for 1st half taxes, the first payment will be applied to the 1st half amount due, while the second payment will be posted against the 2nd half amount. Any subsequent payments will be returned to the party making the payment.
If we receive a payment from your mortgage company, and later return or refund that payment, you will have to contact your mortgage company for an adjustment.
Typically, mortgage companies and escrow agents will request tax roll information from our office at the beginning of each tax billing period. This information is provided separately from your tax bill, so the paying agents have access to billing information without having to view your printed tax bill.
Please note-Property taxes imposed are the obligation of the person owning the property, and a personal judgment may be rendered against them for the payment of property taxes that are delinquent together with penalty and interest on the delinquent taxes. (7-38-47 NMSA 1978)
What if taxes are paid on the wrong account?
For erroneous mortgage company payments, they have 60 days from posting of payment, to correct any mistakes. Tax distributions are dispersed monthly.
If a tax payment is made by individuals in error, it is up to the property owner to provide proof of error to the Luna county treasurer's office. For example, copy front and back of canceled checks or money orders and/or receipts.
What Tax Year am I being billed for?
Tax bills are mailed on or before November 1st of the tax year. For example, 2006 Taxes are mailed on November 1, 2006.
When are property taxes due?
The First Half Tax payments, if over $10.00, are due November 10th and become delinquent after December 10th (each year). The second half is due April 10th and becomes delinquent after May 10th (each year). If the amount is $10.00 or less, taxes must be paid in full. Taxes may be paid in full at any time. Remember, we do not send another bill for the second half.
Why did my taxes increase?
This could be due to any of the following:
A) The assessed value of your property may have increased. Check the assessed value
on this year's tax bill with the value given for prior years for comparison.
B) Your assessed value may have been adjusted between the mailing of the Notice of
Value, and the mailing of the Tax Bill. Compare your assessed values on your Tax Bills to
your last Notice of Value. If the values don't match, contact the Assessor's Office for
C) Your eligibility for exemptions or special district assessments has changed. Check to
see if any exemptions or districts have been removed.
D) The school district encompassing the property may have changed, resulting in a
change in tax rate schedules used to compute taxes on your property.
E) Increase in the tax rates (mil levy) used to compute your taxes. This is the most
likely cause of tax increase, and if all the above items are the same, it would be the only reason for an increase.
Why haven't I received my tax bill?
This could be due to any of the following:
A) We may not have your current mailing address on record. Property tax bills are
mailed to the owner and addresses on file as of January 1st of the tax year. Contact the Luna County Assessor's Office if it is has been more than 6 months since you moved or changed your address.
B) The change of address may have been received after tax bills were printed. In this
case, the tax bill will be sent using your previous address, and may or may not be
forwarded to your current address.
C) A data entry error may have occurred, and we have an erroneous address on file. If
you have not received your tax bill, by November 10th of the Tax Year, please contact the Assessor's Office to verify your mailing address, and the Treasurer's Office for your tax bill information.
D) Your tax bill, or change of address, may have been lost in the mail. The Treasurer's
Office receives large volumes of mail from property owners, and sends more than 56,000
tax bills to property owners all over the world. Invariably, some of this mail may not
reach its intended destination, but we are always ready to assist you regardless of the
Can I use my debit or credit card to pay my taxes?
Yes, we are set up to accept credit card payments and can accept a debit or ATM card. We also accept Money Orders, Checks and Cash (in person only). Credit card payments are also accepted on our treasurer department website under "lookup/paytaxes" section or via phone payment by calling 1-877-727-3243 (se habla espanol). Credit card payments are subject to a 2.5% convenience fee (with a minimum fee of $2.00).
Does the Treasurer's Office honor postmarks when assessing penalty and interest?
Yes. According to NMSA 7-38-83 1978 (1993 repl.) of the New Mexico Tax Code, the envelope must be postmarked on or before the delinquency date if mailing your tax payment. If paying in person at the Treasurer’s Office, walk in-s are allowed if due date falls on a Saturday, Sunday or legal holiday the next succeeding day, but postmarks must be stamped by the US Postal Service on or before the due date.