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Bernalillo County, NM

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Bernalillo County, New Mexico — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → new-mexico. This page covers how Bernalillo County actually participates in the process. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Albuquerque · Recording unit: county · Population: ~676,444 (2020 census; FIPS 35001; most populous county in New Mexico, ~32% of state population).
  • Parent legal framework: new-mexico — New Mexico is a tax-deed state. The delinquent-property-tax sale is conducted by the state Property Tax Division (PTD) of the Taxation & Revenue Department, not by the county. The county treasurer collects taxes and certifies delinquencies to the PTD; the PTD holds the public auction and issues the tax deed (NMSA §§ 7-38-65, 7-38-70). There is no post-sale redemption and no certificate sale. Surplus proceeds belong to the former owner under NMSA § 7-38-71 (2-year claim window). See new-mexico for all statutes, case law, and surplus waterfall. [Source: https://www.tax.newmexico.gov/businesses/property-tax-overview/delinquent-property-tax-auctions/]

C1. Local Tax Sale

C2. Local Redemption — framework: right-of-redemption

  • Where/how to redeem: The owner (or any lienholder/person with an interest) may stop a PTD sale by paying all delinquent taxes + penalty + interest + costs in full at any time before the sale. Pre-sale payment is made to the Bernalillo County Treasurer’s Office (which collects taxes until the account is transferred to PTD) or directly to the PTD once the account has been transferred.

    • Bernalillo County Treasurer’s Office: 415 Silver Ave. SW, Albuquerque, NM 87102 (physical); P.O. Box 27800, Albuquerque, NM 87125 (mail)
    • Phone: (505) 468-7031 · Email: treasurers@bernco.gov
    • Online payment via PayDici: https://www.paydici.com/bernalillo-county-nm/search/Tax [Source: search-result data from bernco.gov/treasurer/ and tax.newmexico.gov PTD pages (retrieved 2026-06-02)]

  • Post-sale redemption: NONE. New Mexico provides no statutory post-sale right of redemption after a PTD tax deed sale. See new-mexico § C2. [Source: https://www.tax.newmexico.gov/businesses/property-tax-overview/delinquent-property-tax-auctions/ (retrieved 2026-06-02); NMSA § 7-38-70]

  • Local fees: No county-specific redemption fee beyond the statutory formula (1%/month interest + up to 5% penalty + costs). See new-mexico for rate detail.

  • Deviations from state default: None identified. County treasurer follows the standard Property Tax Code collection timeline.

C3. Local Surplus / Excess Proceeds — framework: surplus-funds

  • Claim filing venue: Surplus claims under NMSA § 7-38-71 are filed with the state Property Tax Division (not the county), since it is the PTD — not the county — that conducts the sale and holds the proceeds.

  • Claim form: No specific PTD surplus-claim form found on the official PTD website during this research pass. NMSA § 7-38-71 requires “sufficient evidence of proof of former ownership” as a condition precedent to payment; contact the PTD at (505) 827-0883 for current instructions. (needs_verification — official PTD surplus-claim form/instructions page not yet located.)

  • Local deadline notes: Two (2) years from the date of sale under NMSA § 7-38-71. After 2 years with no claimant (and after PTD’s reasonable search), the balance is treated as abandoned property and deposited per the Uniform Unclaimed Property Act (administered by NM Taxation & Revenue Unclaimed Property unit). The former owner may then pursue the balance through the Unclaimed Property program. [Source: new-mexico § 3 (NMSA § 7-38-71 verified on Justia 2026-06-01)]

  • Unclaimed list published? (needs_verification) — No dedicated PTD surplus-unclaimed list found during this research. NM Unclaimed Property portal at https://unclaimedproperty.newmexico.gov/ may list escheated balances after the 2-year window expires.

  • Contact for surplus claims:

▸ For Investors / Operators — Bernalillo County’s delinquent tax auctions are conducted by the state Property Tax Division (PTD), not the county — in-person only at Alvarado Square, 415 Silver Ave. SW, Albuquerque, with registration from 8:00 a.m. and bidding starting at 10:00 a.m. There is no post-sale redemption under New Mexico law (NMSA § 7-38-70), and no certificate-sale mechanism; the PTD issues the deed directly. Payment in full (money order, certified check, cashier’s check, or personal/business check with a bank guarantee letter) is due before the auction concludes; failed payment results in permanent exclusion from future PTD auctions. Dates are announced by the PTD on an irregular schedule — confirmed Bernalillo auctions in 2025 were March 11 and December 18; no 2026 date announced as of verification.

▸ For Former Owners — Surplus from a Bernalillo County PTD auction is claimed with the state Property Tax Division in Santa Fe (1220 S. St. Francis Dr., Rm. 225, Santa Fe, NM 87504; (505) 827-0883) — not with any Bernalillo County office. The claim deadline is two years from the date of sale under NMSA § 7-38-71, after which unclaimed balances are deposited as abandoned property and may be pursued through the NM Unclaimed Property portal (unclaimedproperty.newmexico.gov). Proof of former ownership is required; contact the PTD for current claim instructions.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
County TreasurerTim Eichenberg (took office Jan. 1, 2025)415 Silver Ave. SW, Albuquerque, NM 87102 (P.O. Box 27800, 87125)(505) 468-7031https://www.bernco.gov/treasurer/
County Clerk (Recorder)Michelle S. Kavanaugh (took office Jan. 1, 2025)415 Silver Ave. SW, Albuquerque, NM 87102 (One Civic Plaza NW, 6th Floor for mailing)(505) 468-1290https://www.berncoclerk.gov/
County AssessorDamian R. Lara415 Silver Ave. SW, Albuquerque, NM 87102 (P.O. Box 27108, 87125)(505) 222-3700https://www.bernco.gov/assessor/
District Court (2nd Judicial)Clerk of Court400 Lomas Blvd. NW, Albuquerque, NM 87102 (P.O. Box 488, 87103)(505) 841-8400 (main); Civil: (505) 841-7451https://seconddistrict.nmcourts.gov/
SheriffBernalillo County Sheriff’s Office400 Roma Ave. NW, Albuquerque, NM 87102(505) 468-7100https://www.bernco.gov/bernalillo-county-sheriff/
State PTD (tax deed sales & surplus)NM Property Tax Division1220 S. St. Francis Dr., Rm. 225, Santa Fe, NM 87504 (P.O. Box 25126)(505) 827-0883https://www.tax.newmexico.gov/about-us/property-tax-division/

Sources: PTD contact page (retrieved 2026-06-02); Second Judicial District Court location page (retrieved 2026-06-02); Bernalillo County Assessor name via bernco.gov blog 2025-11-18 (retrieved 2026-06-02 via search); Treasurer Tim Eichenberg via Ballotpedia/ABQ Journal search results; Clerk Michelle Kavanaugh via berncoclerk.gov (retrieved 2026-06-02 via search).

C5. Local Procedure Notes

  • PTD runs the sale, not the county. The single most important local deviation from a typical county-run sale: Bernalillo County’s delinquent property tax auctions are conducted entirely by the state PTD. The county treasurer certifies delinquencies and collects taxes, but has no role in the auction itself. [Source: https://www.tax.newmexico.gov/businesses/property-tax-overview/delinquent-property-tax-auctions/ (retrieved 2026-06-02)]

  • Auction venue is county-provided space: PTD consistently holds Bernalillo County auctions at Alvarado Square, 415 Silver Ave. SW — the same building that houses the county treasurer, assessor, and clerk. This is the county’s administrative campus, not a courthouse per se. [Source: PTD auction advertisements for 3/11/2025 and 12/18/2025 (URLs confirmed via search; direct PDF fetch: 3/2025 returned 404, 12/2025 was binary-unreadable)]

  • Assessor-Treasurer dispute (2026): As of May 2026, the Bernalillo County Assessor and Treasurer are in a reported legal/political dispute over short-term rental taxation and lien processing. This may affect delinquency workflows; monitor for operational disruptions. [Source: NM Political Report headline 2026-05-04 (retrieved via search)]

  • No local ordinances on tax sales identified. Bernalillo County has not enacted local ordinances that materially alter the PTD sale process; the state Property Tax Code governs.

  • Surplus recovery note: Because the PTD (not the county) holds proceeds and handles § 7-38-71 surplus claims, former-owner surplus recovery in Bernalillo County requires contacting the state PTD in Santa Fe, not any county office.

C6. Records Access

C7. Meta

▸ For Investors / Operators — Bernalillo County’s delinquent tax auctions are conducted by the state Property Tax Division (PTD), not the county — in-person only at Alvarado Square, 415 Silver Ave. SW, Albuquerque, with registration from 8:00 a.m. and bidding starting at 10:00 a.m. There is no post-sale redemption under New Mexico law (NMSA § 7-38-70), and no certificate-sale mechanism; the PTD issues the deed directly. Payment in full (money order, certified check, cashier’s check, or personal/business check with a bank guarantee letter) is due before the auction concludes; failed payment results in permanent exclusion from future PTD auctions. Dates are announced by the PTD on an irregular schedule — confirmed Bernalillo auctions in 2025 were March 11 and December 18; no 2026 date announced as of verification.

▸ For Former Owners — Surplus from a Bernalillo County PTD auction is claimed with the state Property Tax Division in Santa Fe (1220 S. St. Francis Dr., Rm. 225, Santa Fe, NM 87504; (505) 827-0883) — not with any Bernalillo County office. The claim deadline is two years from the date of sale under NMSA § 7-38-71, after which unclaimed balances are deposited as abandoned property and may be pursued through the NM Unclaimed Property portal (unclaimedproperty.newmexico.gov). Proof of former ownership is required; contact the PTD for current claim instructions.

Legal information, not legal advice. This page summarizes how New Mexico’s Property Tax Division and Bernalillo County offices operate as of the last_verified date and may be incomplete or out of date. Verify against the cited primary sources and consult a licensed New Mexico attorney before acting.

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