Extract Data From Legal New Mexico Liens Forms For Free

If your New Mexico property taxes are delinquent for more than two years, your home will be added to a "tax delinquency list." (N.M. Stat. § 7-38-61.) Three years after the first delinquent date shown on the list, the Taxation and Revenue Department will schedule a sale to sell your home to pay off the tax debt.

Except as otherwise provided in this section, no assessment of tax may be made by the department after three years from the end of the calendar year in which payment of the tax was due, and no proceeding in court for the collection of such tax without the prior assessment thereof shall be begun after the expiration of ...

The lien must be signed and verified under oath (notarized). Once completed, a lien should be filed and recorded with the county recorder's office in the county where the property is located. You are not required to serve the lien upon the property owner, as filing the lien is considered sufficient notice under NM law.

THE STATE OF NEW MEXICO, INCLUDING ALL COUNTIES, DOES NOT CONDUCT TAX DEED, TAX CERTIFICATE AND TAX LIEN SALES.

Lien. When any person neglects or refuses to pay taxes after assessment and demand for payment has been made, a lien automatically exists, and we may file a notice of the lien in favor of the state on all taxpayer property under Section 7-1-37 NMSA 1978.

The notice of lien shall identify the taxpayer whose liability for taxes is sought to be enforced and the date or approximate date on which the tax became due and shall state that New Mexico claims a lien for the entire amount of tax asserted to be due, including applicable interest and penalties.