San Miguel County, New MexicoProperty records & tax offices

Find the right property record

Use the property portal for ownership and assessed value, the collector for a bill or balance, and the map for parcel location. Have the address, owner name, or parcel number ready.

Tax bills & filing dates

These are the dates and qualifications recorded in the directory. Confirm your tax year and current deadline with the official office and your property’s notice.

Tax bill mailing
November 1, 2026; New Mexico county treasurers mail 2026 property-tax bills by November 1.
Payment deadline
First half due November 10, 2026; delinquent after December 10, 2026. Second half due April 10, 2027; delinquent after May 10, 2027.
More payment & deadline guidance →

Exemptions & appeals

View exemption application (opens in a new tab)
Senior relief

San Miguel County provides a value-freeze pamphlet and 2026 forms for qualifying low-income owners age 65+ or disabled; the New Mexico 2026 income limit is $44,200.

Valuation limits

New Mexico NMSA 7-36-21.2 and 7-36-21.3 generally limit annual assessed-value growth for eligible residential property to 3%; statutory exceptions apply, and qualifying low-income owners age 65 or older or disabled may receive a valuation freeze.

For a valuation appeal, use the appeal date in the tax and filing section above. Keep your notice, supporting evidence, and proof of submission.