SIERRA COUNTY GOVERNMENT

County Treasurer Frequently Asked Questions

1. When are tax bills mailed?

Tax bills are mailed before or on November 1st of each year. Your tax bill looks like this:

sample tax bill

If you have not received your tax bill, please call (575) 894-3524 and the office staff will assist you with a duplicate tax bill.

2. When is my 1st half tax payment due?

First half payments are due November 10th and become delinquent if not paid by December 10th.

3. When is my 2nd half tax payment due?

Second half payments are due April 10th and become delinquent if not paid by May 10th. No notice of second half payments is mailed.

4. If I didn't receive my tax bill and it is after the delinquency date, do I have to pay late charges?

According to §7-38-36 NM SA 1978, a taxpayer is still liable for taxes and late charges even though the bill was not received.

5. If I can't pay my taxes when due, what are the late payment charges?

Interest will be charged on unpaid taxes at the rate of 1% per month. A penalty charge of 1% per month will also be charged. Penalty and interest are dependent upon balance of delinquent tax per year. Penalty and interest will be charged on both 1st and 2nd half tax amounts when delinquent.

6. When I pay my taxes, will I receive a receipt?

Taxpayers who pay their tax bill at the Treasurer's Office will receive a receipt. If a taxpayer pays their tax bill by mail, a receipt will be returned if a pre-addressed and stamped envelope is enclosed with the payment.

7. My mortgage company pays my taxes, so why did I receive a tax bill?

If a mortgage company (Finance Company) is responsible for paying your taxes, a computer listing with your tax amount will be sent to them upon request, the taxpayer will not receive a bill. If you receive a tax bill, you need to notify your mortgage company.

Any taxpayer who would like to check to see that their taxes were paid may call the Treasurer’s Office at (575) 894-3524.

8. Why does the prior owner's name still appear on my tax bill?

If property is purchased during the time that the books are closed in the Assessor’s Office, and the deed has been recorded in the County Clerk’s Office, the name change will not reflect on the Tax Bill until the following year, the reason being that the Assessor’s Office cannot make any changes after September 1, in preparation of Tax Bills. I f property is being purchased under a Real Estate Contract, the tax bill will reflect both the Seller and Buyer’s name until such time that the deed is recorded in the County Clerk’s Office.

9. What is the Flood Tax, and what is it used for?

4-50-2. Tax Levy: county flood fund; authority to borrow.
A board of county commissioners, upon certification of the need and estimated cost by the county flood commissioner, may contract to borrow funds through state or federal agencies or through the New Mexico finance authority for flood control purposes and may levy an annual tax at a rate not to exceed one dollar fifty cents ($1.50), or any lower maximum amount required by operation of the rate limitation provisions of Section 7- 37-7.1 NMSA 1978 upon a tax imposed under this section, on each one thousand dollars ($1,000) of net taxable value, as that term is defined in the Property Tax Code [Chapter 7, Articles 35 to 38 NMSA 1978], of all the taxable property located within five miles of both sides of any river or stream which contributes to or is subject to flood conditions destructive to property or dangerous to human life. Such taxes shall be levied and collected for the purpose of creating a fund which shall be used to construct and maintain dikes, dams, embankments, ditches or such other structures or excavations necessary to prevent flood waters from damaging property or human life within such counties or to repay, according to their terms, any state or federal loans obtained for flood control purposes. Such tax shall be assessed, levied and collected as other taxes are collected and when so collected shall be known as the "county flood fund", and such fund shall be maintained in such a manner as to keep separate records of all flood control taxes collected from each stream or river drainage area. The taxes collected shall only be used and disbursed for flood control projects in the drainage area for which they were assessed in accordance with the provisions of Sections 4-50-1 through 4-50-9 NMSA 1978 and shall not be transferred to any other fund or purpose.

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