The Property Tax Division helps local governments in the administration and collection of ad valorem taxes in the State of New Mexico.

Property taxes contribute a large portion of revenue to New Mexico’s local governments and schools annually.

Three bureaus make up Property Tax Division: Appraisal Bureau, State Assessed Property Bureau and Delinquent Property Tax Bureau.

Our main responsibilities are to:

  • assure that the county assessors implement and comply with applicable statutes, rules and regulations;
  • establish evaluation criteria and procedures to monitor each assessor's performance;
  • appraise and review estimates of real property values in transactions for counties, schools, municipalities and other state agencies;
  • appraise and issue notices of valuation for state-assessed properties, and
  • collect delinquent real property taxes, penalties, interest and costs by working with delinquent taxpayers through installment agreements and ultimately listing properties for public auction sales.

We also promote equity and uniformity in assessments through education and training.
Visit the other Property Tax Division pages on this website to find out specifically what our bureaus do.

For additional information, click counties.

Information and Services

Learn more about the different services and information of the Property Tax Division below.

Delinquent Property Tax Bureau
State Assessed Bureau
Appraisal Bureau
Contact Us

Appraisal Bureau

The Appraisal Bureau provides technical assistance to New Mexico‘s counties on valuation of multifamily, commercial, special-use and personal properties. We perform appraisals as requested by Property Tax Division and other New Mexico entities.  We also review appraisals for the State Board of Finance.

One member of each county’s Valuation Protests Board must be an employee of the Bureau. We perform annual assessor evaluations and a sales ratio study to ensure that counties assess properties at the current and correct value. Collaborating with the International Association of Assessing Officers, we also coordinate training of county assessors and assessor employees for certification.

Delinquent Property Tax Bureau

The Delinquent Property Tax Bureau pursues the collection of delinquent property tax obligations for New Mexico‘s counties at the end of the third full year of tax delinquency. Our role is to notify delinquent taxpayers about the taxes due and planned sales of their delinquent property. We do this by telephone, certified mail, site visits, affixing courtesy notices to the property and advertising in regional newspapers.

Working to help taxpayers meet their property tax obligations and avoid sale of their property at auction, Delinquent Property Tax Bureau monitors the performance of those agreements until the obligation is paid. Only as a last resort do we conduct public auctions to sell the taxpayer‘s interest in the delinquent property for unpaid taxes. After the property is sold and the past-due taxes, penalties and interest are satisfied, any remaining amount is sent to the taxpayer who owned the property.

State Assessed Bureau

Personal Property of Businesses

The Taxation and Revenue Department (TRD) publishes a Business Personal Property Manual. In it we provide guidelines for valuing personal property of typical business enterprises. The manual is useful for county assessors, county and state appraisers, tax collectors, county protest boards and taxpayers.

The manual is helpful too for establishing uniformity in the assessment of personal property throughout all New Mexico counties according to the ad valorem tax laws, Articles 36‑38, NMSA 1978.

To order a copy of the Business Personal Property Manual, send a request to:

For questions regarding personal property valuation, please contact:

Bureau Chief

State Assessed Properties Bureau
Property Tax Division
P.O. Box 25126
Santa Fe, New Mexico 87504-5126
Phone: (505) 827-0895

See maps of counties and districts in the state.

Contact Us

If you don’t have a specific contact person’s name, please call the main Property Tax Division number. The person who answers the phone can direct your call.

Property Tax Division

P.O. Box 25126
1220 S. St. Francis Drive
Wendell Chino Bldg.
2nd Floor, Room 225
Santa Fe, NM 87504-5126

Phone: 505-827-0870
Fax: 505-827-0782

Director's Office      
Donna Maestas-De Vries  Director 505-476-3092
Michael O'Melia Deputy Director 505-476-3092 Michael.O'
Pamela Chavez Administrator 505-476-3092

State Assessed Property Bureau      
Elaisa Romero Bureau Chief 505-827-0717

Jessica V Sena Supervisor 505-827-0896
Juan Andres Trujillo, BBA PTD Auditor III 505-827-0838

Jacklyn Gottlieb
Tax Assessment Specialist 505-827-0897
Robert Quintana Tax Assessment Specialist 505-827-0894
Vacant Tax Assessment Specialist 505-827-0895  
Maria Francisco Tax Assessment Specialist 505-827-0877
Fax   505-827-0438  

Appraisal Bureau      
Phillip Sena Bureau Chief 505-827-0898
Vacant Administrative
Lisa Wilkens Appraisal Supervisor 505-827-0886
Ron Storey Appraisal Supervisor 505-476-3021
Vacant Appraisal Specialist III 575-528-6120  
Alexandra Perrault Appraisal Specialist III 575-528-6144
VACANT Appraisal Specialist III 575-528-6156  
Celia Dittmaier Appraisal Specialist III 505-827-0889
Claudia Lucero Appraisal Specialist II 505-827-0888
Meri Bustamante Appraisal Specialist II 575-528-6146

Tim Bernal

Appraisal Specialist II



 Delinquent Property Tax Bureau

Darrell Lujan Bureau Chief 505-827-0883
Roy Sandoval In-House Supervisor 505-827-0883
Conrad Montoya Field Supervisor 505-827-0883
Karl Apodaca Field Supervisor 505-231-3568





Santanna Y Ortiz - Lucero
Title Examiner

Juanita R Martinez Title Examiner 505-476-3519
Vacant Title Examiner 505-827-0883
Vacant Title Examiner 505-827-0883  
Vacant Title Examiner 505-827-0883  
Vacant Title Examiner 505-827-0883



Raquel Lopez Title Examiner 505-827-0883

Jacob Portillo Title Examiner 505-827-0883


Maribel Navarete Title Examiner 505-827-0883

Vacant Title Examiner 505-827-0883



Jim Faigle Title Examiner 505-827-0883

Joe Barela Title Examiner 505-827-0883

Vacant Title Examiner    
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Taxation and Revenue New Mexico

1100 South St. Francis Drive
Santa Fe, NM 87504
(505) 827-0700

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