Guide · New Mexico
How New Mexico tax sales work
In New Mexico, property with unpaid taxes is auctioned by the State's Property Tax Division, county by county.
The owner can pay the account off right up until the auction starts. After the sale there is no right to buy it back, so the sale is final.
Know what you are getting: the division's deed carries no warranty of title, and the sale clears only the tax lien. The former owner has two years to challenge the sale in District Court, and where the IRS held a lien it keeps 120 days to redeem.
Check each parcel before you bid. Every New Mexico listing on landrush links the official notice it came from.