Property tax payments can be made by mail or in person. It is the responsibility of the property owner to ensure property taxes are paid. If someone else is to pay on your behalf, you will need to contact them directly regarding this matter.
To pay in person, go to the Customer Care Center, located at the Los Alamos Dept. of Public Utilities at 1000 Central Ave.
Or mail payments to:
Los Alamos County
PO Box 99
Los Alamos, NM 87544-0099
For more complete information regarding property tax owner, name change, address correction, valuation, and more, call 662-8030 or visit the County Assessor's web page.
FREQUENTLY ASKED QUESTIONS
Tax Bills and Payments
When are property tax bills mailed and when are taxes due?
Tax bills are mailed on November 1st of every year as required by state law.
Taxes are due in two equal installments. The first half payment is due November 10th and must be paid by December 10th to avoid delinquent charges. Second half payments are due by April 10th of the following calendar year and must be made by May 10 or the first business day thereafter to avoid delinquent charges.
When do I receive notice of my second half taxes?
The statutes do not require mailing an additional notice for second half taxes.
How can I pay my property taxes?
If paying by mail, do NOT send cash. You may send a check or money order payable to Los Alamos County. We strongly recommend payment by mail to avoid long lines and unnecessary delays.
If paying in person, check, money order, or cash are accepted at the 311 Customer Care Center. Credit cards cannot be accepted for property tax payments.
What is the last day to mail my taxes to avoid paying penalty and interest?
First-half payments or full payments must be postmarked by December 10th. Second half payments must be mailed by May 10th. If those deadlines fall on a Sunday, the date will be extended into the next business day.
I do not have my payment coupons. May I mail in my check for the correct amount anyway?
Yes. Be certain to write the tax bill number or account number on the check to ensure proper crediting of your payment. If you do not have either number for your property, please call the Customer Care Center at 662-8333.
Mortgage Company Payments
My property is mortgaged. Do I pay the taxes?
Your mortgage company usually pays your property taxes. It is your responsibility to forward the tax bill to your mortgage company for payment. By State law, the property owner is responsible to make sure that the mortgage company has paid the property taxes owed.
How can I determine if my mortgage company has paid my taxes?
Call the Customer Care Center at 662-8333 and a representative will verify payment information. You will need one of the following in order to give you the necessary payment information: the tax bill number, the name of the owner, or the property address. The best time to call to verify receipt of payment is after the December/May 10th deadline. The majority of mortgage companies mail or Federal Express payments on the deadline date. Due to the large number of payments coming in around the deadlines, the 311 Customer Care Center requires several days to post payments to each individual account.
If I paid my property taxes and my mortgage company paid my taxes, who will receive the refund for the duplicate payment?
The 311 Customer Care Center receipts payments as they are received. Properties for which mortgage companies are scheduled to pay are annotated in our computer system. If a homeowner makes a payment and then the mortgage company sends a payment, the overage will normally be sent to the mortgage company.
Penalty & Interest
I did not receive my property tax bill and the taxes are now delinquent. Do I have to pay penalty and interest charges?
Yes. By State law, the property owner is responsible for paying the taxes on time whether or not you receive a tax bill. If you have not received your tax bill by November 15th, call the 311 Customer Care Center at 311 or 662-8333 for help.
What happens if my taxes become delinquent?
By State law (7-38-15 NMSA 1978), each June the County will mail a delinquency notice to the assessed property owner for any tax bill 30 or more days delinquent. The notice will inform the owner that if the taxes on real property, including penalty and interest charges, are not paid within two years from the date of delinquency, the property will be sold at state public auction. For owners of mobile homes and personal property, the notice will state that the property is subject to seizure and subsequent sale after six months from the date of delinquency.
What can I do if my delinquent taxes have been transferred to the New Mexico State Property Tax Division for collection?
Once taxes have been transferred to the Division for collection, all delinquent taxes, penalties, interest, and costs must be paid in full or your property may be offered for sale at public auction. If a property owner is unable to pay in full, the owner may prevent the sale of the property by entering into an Installment Agreement with the State Property Tax Division for payment on all outstanding liabilities.
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?
Real property owners who owe three or more years of prior taxes will have their property sold by the State unless delinquent taxes, interest and penalty charges for all years are paid in full by the date of the sale of the property (4-38-65-NMSA 1978).
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 pick up a calendar of currently scheduled sales and/or current sales lists in Santa Fe at: The Manuel Lujan Building, 1200 S. St. Francis Dr., or at the Los Alamos County Assessors Office for properties located in Los Alamos County. Lists picked up at the Assessors Office must be paid for in advance at the Los Alamos County 311 Customer Care Center. Sale calendars will be mailed to you at no charge on written request. Requests should be sent to:
Property Tax Division
PO Box 25126
Santa Fe, NM 87504-5126
Phone (505) 827-0786
Fax (505) 827-0782