New Mexico Statutes

N.M. Stat. § 7-38-47 (2026)

Property taxes are personal obligation of owner of

✓ current as of May 2026

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property.
Property taxes imposed are the personal obligation of the person owning the
property on the date on which the property was subject to valuation for property taxation
purposes and a personal judgment may be rendered against him for the payment of
property taxes that are delinquent together with any penalty and interest on the
delinquent taxes. The sale or transfer of property after its valuation date does not relieve
the former owner of personal liability for the property taxes imposed for that tax year.

History: 1953 Comp., § 72-31-47, enacted by Laws 1973, ch. 258, § 87.

ANNOTATIONS

County treasurer has no authority to enforce property tax lien. — A county
treasurer does not have the authority to file suit to enforce a personal obligation of
owners of real property for the collection of delinquent property taxes. The intent of the
legislature is to place the authority to enforce the personal obligation provision of this
section and the authority to proceed against property subject to a statutorily created tax
lien in the taxation and revenue department only. Colfax Cnty. v. Angel Fire Corp.,
1993-NMCA-015, 115 N.M. 146, 848 P.2d 532.

Delinquent taxes. — A personal judgment may be rendered against the owners of
property for delinquent taxes. Cordova v. N.M. Taxation & Revenue Dep't., 2005-
NMCA-009, 136 N.M. 713, 104 P.3d 1104.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local
Taxation § 836.

85 C.J.S. Taxation § 978.

Notes of Decisions

Cited in 9 cases (1 in the last 5 years), 1988–2021 · leading case: City of Sunland Park v. Santa Teresa Servs. Co., 75 P.3d 843 (N.M. Ct. App. 2003).

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City of Sunland Park v. Santa Teresa Servs. Co., 75 P.3d 843 (N.M. Ct. App. 2003). · cites it 2× “The general property tax lien statutes are NMSA 1978 §§ 7-38-47 (1973) and -48 (1974).”

Cordova v. State, Taxation & Revenue, 104 P.3d 1104 (N.M. Ct. App. 2004). · cites it 2× “NMSA 1978, § 7-38-47 (1973). However, “[a] sale properly made under the authority of and in accordance with the requirements of [the Property Tax Code] constitutes full payment of all delinquent taxes, penalties and interest that are a lien against the property at the time of…”

Colfax Cnty. v. Angel Fire Corp., 848 P.2d 532 (N.M. Ct. App. 1993). · cites it 8× “Section 7-38-47 states that “[property taxes .”

Zhao v. Montoya, 2014 NMSC 25 (N.M. 2014). · cites it 2× “” NMSA 1978, § 7-38-47 (1973). All property subject to taxation is valued as of January 1 of each tax year, Section 7-38-7, at its “current and correct value}],” Section 7-36-16(A).”

Chavez v. Derek J. Sharvelle, Md, Pa, 750 P.2d 1119 (N.M. Ct. App. 1988). · cites it 2× “More generally, NMSA 1978, Section 7-38-47 (Repl.1986), states that property taxes are the personal obligation of the property owner and the owner may suffer a personal judgment for the delinquent payment of property taxes.”

Dona Ana Cnty. Treasurer v. Marcus (D.N.M. 2021). · cites it 15× “N.M. Stat. Ann. § 7-38-47 . New Mexico law further provides that “[a]ll livestock located in the state on January 1 of the tax year shall be valued for property taxation purposes as of January 1.”

Zhao v. Montoya, 2012 NMCA 056 (N.M. Ct. App. 2012). · cites it 2× “” NMSA 1978, § 7-38-47 (1973). All property subject to taxation is valued as of January 1 of each tax year, Section 7-38-7, at its “current and correct value}],” Section 7-36-16(A).”

Zhao v. Montoya, 2012 NMCA 56 (N.M. Ct. App. 2012). · cites it 2× “” NMSA 1978, § 7-38-47 (1973). All property subject to taxation is valued as of January 1 of each tax year, Section 7-38-7, at its “current and correct value[],” Section 7-36-16(A).”

Las Uvas Valley Dairies (Bankr. D.N.M. 2020). · cites it 2× “However, NMSA § 7-38-47 provides: Property taxes imposed are the personal obligation of the person owning the property on the date on which the property was subject to valuation for property taxation purposes….”

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