Tax Sales and Sheriff Sales in New Mexico

In New Mexico the state, not the counties, sells tax-delinquent real estate: county treasurers transfer accounts delinquent for three years to the Taxation and Revenue Department's Property Tax Division, which holds live public auctions in each county after title research. The minimum bid is the taxes, penalties, interest and costs, and the buyer receives a deed (equivalent to a quitclaim deed) that extinguishes the tax lien but not other liens. There is no right of redemption after the sale; the former owner's only remedy is a lawsuit to challenge the conveyance within two years.

Sale type: Tax deeds
Redemption: None after the sale
Run by: County

Official sources Government auctions in New Mexico

At a glance

How it sells: Tax deeds
Buyer earns: No interest; the buyer gets the property
Redemption: None after the sale (the owner must pay before the auction); the former owner may contest the sale in district court within two years, and IRS liens carry a 120-day federal redemption.
Run by: New Mexico Taxation and Revenue Department, Property Tax Division (with an auctioneer)
When: No fixed schedule; the Division schedules several auctions most months around the state (for example seven in September 2026) and posts them on its website.
Statute: NMSA 1978 §§7-38-65 through 7-38-71 (sale of property for delinquent taxes by the Property Tax Division); NMSA 39-5-1 through 39-5-23 (judicial foreclosure sales and redemption)

How tax sales work in New Mexico

New Mexico sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale.

What the buyer gets. The property itself, by deed from the New Mexico Taxation and Revenue Department, Property Tax Division, with no interest to collect and no owner to wait out once the sale is final.

Redemption. None after the sale (the owner must pay before the auction); the former owner may contest the sale in district court within two years, and IRS liens carry a 120-day federal redemption..

When and where the sales are held

Who runs them: New Mexico Taxation and Revenue Department, Property Tax Division (with an auctioneer).

When: No fixed schedule; the Division schedules several auctions most months around the state (for example seven in September 2026) and posts them on its website..

Where: In person at the county courthouse or another county venue, with same-day bidder registration; the Division's page describes only oral, in-person bidding..

The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.

Sheriff sales and foreclosure sales in New Mexico

New Mexico mortgage foreclosure is judicial: after a district court judgment a court-appointed special master sells the property at public auction following newspaper publication of the notice of sale. The former owner (and junior lienholders) may redeem within nine months after the sale by paying the purchase price with interest (NMSA 39-5-18), a period the mortgage may shorten to as little as one month under NMSA 39-5-19.

A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in New Mexico.

Official sources for New Mexico

Statute: NMSA 1978 §§7-38-65 through 7-38-71 (sale of property for delinquent taxes by the Property Tax Division); NMSA 39-5-1 through 39-5-23 (judicial foreclosure sales and redemption).

Questions people ask

Does New Mexico sell tax liens or tax deeds?

New Mexico sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale. In New Mexico the state, not the counties, sells tax-delinquent real estate: county treasurers transfer accounts delinquent for three years to the Taxation and Revenue Department's Property Tax Division, which holds live public auctions in each county after title research. The minimum bid is the taxes, penalties, interest and costs, and the buyer receives a deed (equivalent to a quitclaim deed) that extinguishes the tax lien but not other liens. There is no right of redemption after the sale; the former owner's only remedy is a lawsuit to challenge the conveyance within two years.

How long is the redemption period after a tax sale in New Mexico?

None after the sale (the owner must pay before the auction); the former owner may contest the sale in district court within two years, and IRS liens carry a 120-day federal redemption.

Who runs tax sales in New Mexico?

New Mexico Taxation and Revenue Department, Property Tax Division (with an auctioneer). In person at the county courthouse or another county venue, with same-day bidder registration; the Division's page describes only oral, in-person bidding.

When are tax sales held in New Mexico?

No fixed schedule; the Division schedules several auctions most months around the state (for example seven in September 2026) and posts them on its website.

Are sheriff sales in New Mexico judicial?

Can anyone bid at a tax sale or sheriff sale in New Mexico?

Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.

Written from the New Mexico statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.