TAX DELINQUENT PROPERTY SALES
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SB 109 — TAX DELINQUENT PROPERTY SALES
Last action — Pocket Veto
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House
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5To Executive
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6Enacted
This bill died with 2018 Regular Session. It reached “To Executive” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.
Bill Text
What changed in the latest version
318 added · 447 removedPlain-language change summary
The updated version of Bill SB 109 clarifies the definition of "abandoned real property" within the Property Tax Code by detailing specific criteria that must be met for a property to be classified as abandoned. For example, the criteria includes factors like being part of a subdivision with a significant number of vacant lots and having unpaid taxes for over ten years. This change matters because it provides a clearer framework for identifying and dealing with abandoned properties, which can help local governments manage and potentially sell these properties to recover owed taxes.
SENATE CORPORATIONS AND TRANSPORTATION COMMITTEE SUBSTITUTE FOR SENATE BILL 109 53RD LEGISLATURE - STATEOFNEWMEXICO- SECOND SESSION , 2018 4 6 8 10 AN ACT RELATING TO TAXATION;
DEFINING "ABANDONED REAL PROPERTY" IN THE PROPERTY TAX 14 CODE.
167 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
e t 17 SECTION 1.
Section 7-35-2 NMSA 1978 (being Laws 1973, w l n d 18 Chapter 258, Section 2, as amended by Laws 1994, Chapter 9, = = 19 Section 1 and by Laws 1994, Chapter 9, Section 2) is amended to a l i a e r 20 read:
a t m m 21 "7-35-2.
d r e 22 A.
c e s k 23 (1) that is part of a subdivision where the e a n b 24 subdivision has a minimum of five thousand lots in delinquency u [ on the department's delinquent property tax list as prepared by .210028.3 SCORC/SB 109 the appropriate county treasurer pursuant to Section 7-38-61 NMSA 1978 as of January 1, 2019;
and SCORC/SB 109 (5) that does not include property with Page 1 existing homes, businesses or other habitable structures;
[A.] B.
[B.] C.
[C.] D.
"livestock" means cattle, buffalo, horses, mules, sheep, goats, swine, ratites and other domestic animals e e 17 useful to [man ] humans;
e e n d 18 [D.] E.
"manufactured home" means a manufactured = = l ] 19 home as that term is defined in Section 66-1-4.11 NMSA 1978;
a l r i 20 [E.] F.
"net taxable value" means the value of t e a t property upon which the tax is imposed and is determined by m m 21 e d deducting from taxable value the amount of any exemption r e 22 c e r c 23 authorized by the Property Tax Code;
e a n b 24 [F.] G.
"nonresidential property" means property u [ that is not residential property;
.210028.3 - 2 - SCORC/SB 109 [G.] H.
[H.] I.
[I.] J.
[J.] K.
"residential property" means property consisting of one or more dwellings together with appurtenant SCORC/SB 109 Page 2 structures, the land underlying both the dwellings and the appurtenant structures and a quantity of land reasonably necessary for parking and other uses that facilitate the use of the dwellings and appurtenant structures.
As used in this subsection, "dwellings" includes both manufactured homes and other structures when used primarily for permanent human habitation, but the term does not include structures when used primarily for temporary or transient human habitation such as e e 17 hotels, motels and similar structures;
e e n d 18 [K.] L.
"secretary" means the secretary of taxation = = l ] 19 and revenue and, except for purposes of Section 7-35-6 NMSA a l r i 20 1978 and Paragraphs (1) and (2) of Subsection B of Section t e a t [7-38-90] 9-11-6.2 NMSA 1978, also includes the deputy m m 21 e d secretary or a division director or deputy division director r e 22 c e r c 23 delegated by the secretary;
e a n b 24 [L.] M.
"tax" means the property tax imposed under u [ the Property Tax Code;
.210028.3 - 3 - SCORC/SB 109 [M.] N.
[N.] O.
[O.] P.
"tax ratio" means the percentage established under the Property Tax Code that is applied to the value of SCORC/SB 109 Page 3 property determined for property taxation purposes in order to derive taxable value;
and [P.] Q.
SALE OF REAL PROPERTY FOR DELINQUENT TAXES-- e e 17 NOTICE OF SALE.-- e e n d 18 A.
At least twenty days but not more than thirty = = l ] 19 days before the date of the sale for delinquent taxes, the a l r i 20 department shall notify by certified mail, return receipt t e a t requested, and, for abandoned real property, an additional m m 21 e d letter sent by first class mail, to the address as shown on the r e 22 c e r c 23 most recent property tax schedule, each property owner whose e a n b 24 real property will be sold that the owner's real property will u [ be sold to satisfy delinquent taxes, unless:
.210028.3 - 4 - SCORC/SB 109 (1) all delinquent taxes, penalties, interest and costs due are paid by 5:00 p.m.
or SCORC/SB 109 Page 4 (2) an installment agreement for payment of all delinquent taxes, penalties, interest and costs due is entered into with the department by 5:00 p.m.
of the day prior to the date of sale in accordance with Section 7-38-68 NMSA 1978, or, for abandoned real property sold via an online platform as provided in Subsection D of Section 7-38-67.1 NMSA 1978, an installment agreement for payment of all delinquent taxes, penalties, interest and costs due is entered into with e e 17 the department in accordance with Section 7-38-68 NMSA 1978 by e e n d 18 5:00 p.m.
of the day prior to the date the property is offered = = l ] 19 on the property tax division's website.
Show all 83 changed lines (43 more)
a l r i 20 B.
t e a t (1) state the amount of taxes, penalties, m m 21 e d interest and costs due;
r e 22 c e r c 23 (2) state the time and place of the sale;
e a n b 24 (3) if online, state the date and time the u [ sale begins and expires and the web address of the property tax .210028.3 - 5 - SCORC/SB 109 division's website where the property being sold will be listed;
[(3)] (4) describe the real property that will be sold;
[(4)] (5) inform the property owner of [his] the property owner's right to [enter into] apply for an installment agreement with the department for payment of delinquent taxes, SCORC/SB 109 Page 5 penalties, interest and costs, in accordance with Section 7-38-68 NMSA 1978;
[(5)] (6) provide information on the name and phone number of the individual in the department the [taxpayer ] owner can contact to arrange for an installment agreement in accordance with Section 7-38-68 NMSA 1978;
and [(6)] (7) contain any other information that the department may require by [regulation ] rule.
At the same time a notice required by Subsection e e 17 A of this section is sent to the owner of the real property, a e e n d 18 notice containing the information set out in Subsection B of = = l ] 19 this section shall also be sent to each person holding a lien a l r i 20 or security interest of record in the property if an address t e a t for such person is reasonably ascertainable through a search of m m 21 e d the property records of the county in which the property is r e 22 c e r c 23 located.
e a n b 24 D.
Failure of the department to mail a required u [ notice by certified mail, return receipt requested, shall .210028.3 - 6 - SCORC/SB 109 invalidate the sale;
Proof [by the taxpayer ] that all delinquent taxes, penalties, interest and costs had been paid by 5:00 p.m.
SCORC/SB 109 Page 6 F.
[F.] G.
Proof [by the taxpayer] that the [taxpayer] owner has, by 5:00 p.m.
of the day prior to the date of sale, entered into an installment agreement to pay all delinquent e e 17 taxes, penalties, interest and costs as provided in Section e e n d 18 7-38-68 NMSA 1978 and that timely payments under such agreement = = l ] 19 are being made shall prevent or invalidate the sale.
a l r i 20 H.
For abandoned real property sold via an online t e a t platform as provided in Subsection D of Section 7-38-67.1 NMSA m m 21 e d 1978, proof that the owner has entered into an installment r e 22 c e r c 23 agreement with the department for payment of all delinquent e a n b 24 taxes, penalties, interest and costs due in accordance with u [ Section 7-38-68 NMSA 1978 by 5:00 p.m.
of the day prior to the .210028.3 - 7 - SCORC/SB 109 date the property is offered on the property tax division's website shall invalidate the sale.
[G.] I.
[NEW MATERIAL ] SALE OF ABANDONED REAL PROPERTY--NOTICE OF SCORC/SB 109 Page 7 SALE--REQUIREMENTS.-- A.
In cases where abandoned real property is offered for sale via e e 17 an online platform pursuant to Subsection D of this section, e e n d 18 the notice of the sale shall be published in a local newspaper = = l ] 19 within the county where the abandoned real property is located, a l r i 20 or in a newspaper published in a county contiguous to or near t e a t the county in which the abandoned real property is located, the m m 21 e d week immediately preceding the week of the beginning of the r e 22 c e r c 23 continuous online sale.
Online sales notices pursuant to this e a n b 24 section shall also be published on the property tax division's u [ website.
.210028.3 - 8 - SCORC/SB 109 (1) state the time and place of the sale;
SCORC/SB 109 Page 8 (3) include the name of the subdivision in which the abandoned real property is located;
The auction shall be held in the county where the abandoned real property is located at a time and place e e 17 designated by the department.
e e n d 18 D.
Abandoned real property may be offered for sale = = l ] 19 via an online platform on the property tax division's website, a l r i 20 and notice shall be given pursuant to Subsection B of this t e a t section.
The sales of abandoned real property listed on the m m 21 e d property tax division's website may be continuous until r e 22 c e r c 23 December 31 of the tax year in which the abandoned real e a n b 24 property is offered for sale.
For subsequent tax years, notice u [ shall be given pursuant to Subsection B of this section before .210028.3 - 9 - SCORC/SB 109 the abandoned real property listed on the property tax division's website can be reoffered for sale.
In determining the minimum price, the department shall consider the amount of all delinquent taxes, penalties, interest and SCORC/SB 109 Page 9 costs for which the abandoned real property is being sold.
A sale properly made under the authority of and in accordance with the requirements of this section constitutes full payment of all delinquent taxes, penalties and interest that are a lien pursuant to Section 7-38-48 NMSA 1978 against e e 17 the abandoned real property at the time of sale, and the sale e e n d 18 extinguishes the lien.
= = l ] 19 G.
Payment shall be made in full by the close of a l r i 20 the public auction before an offer may be deemed accepted by t e a t the department.
For abandoned real property sold via an online m m 21 e d platform pursuant to Subsection D of this section, payment r e 22 c e r c 23 shall be made in full within one business day of the bid being e a n b 24 accepted by the department before an offer may be deemed u [ accepted by the department.
Receipt of a bid from a buyer by .210028.3 - 10 - SCORC/SB 109 the department is not acceptance of the bid by the department.
Notice of acceptance of a bid sent to a SCORC/SB 109 Page 10 buyer by the department may be sent via email.
The board of trustees of a community land grant-merced governed pursuant to the provisions of Chapter 49, Article 1 NMSA 1978, or by statutes specific to the named land e e 17 grant-merced, shall be allowed to exercise the right of first e e n d 18 offer to purchase the abandoned real property if:
= = l ] 19 (1) the abandoned real property offered for a l r i 20 sale is situated within the boundaries of that land t e a t grant-merced as shown in the United States patent to the grant;
m m 21 e d (2) the offer covers all taxes, penalties, r e 22 c e r c 23 interest and costs due on the abandoned real property unless e a n b 24 the minimum sales price is reduced below total amounts owed u [ pursuant to Subsection E of this section;
and .210028.3 - 11 - SCORC/SB 109 (3) the land becomes part of the common lands of the land grant-merced.
In the event that there is a competing interest SCORC/SB 109 Page 11 in the abandoned real property by prior landholders, such as land grant owners, pueblos or nontaxable entities, the secretary shall determine who has the prevailing right of first offer.
As used in this section, "right of first offer" means the department is obliged to undergo exclusive good faith negotiations with the rights holder before offering abandoned real property for sale to the public." -SCORC/SB 12109 -Page 1612 e25 e 17 e e n d 18 = = l ] 19 a l r i 20 t e a t m m 21 e d r e 22 c e r c 23 e a n b 24 u [ .210028.3
Show all 83 changed rows (43 more)
View plain text versions (3)
- Final Version View text Current pdf
- Substitute CT substitute pdf
- Introduced introduced version pdf
Action History
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Pocket Veto
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passed House
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DO PASS committee report adopted
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Sent to House Business and Industry Committee
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passed Senate
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DO PASS committee report adopted
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DO NOT PASS, replaced with committee substitute
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germane
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Sent to Senate Committees' Committee & Senate Corporations and Transportation Committee & Senate Judiciary Committee
Sponsors
- Gregory A. Baca · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 111 not signed on · 5 voted No
Sponsors (1)
- Baca, Gregory A.
Co-sponsors (0)
None.
Not signed on (111)
111 members have not signed on to this bill.
Show all 111 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 35 | 1 | 0 | 5 |
| Democrat | 11 | 5 | 0 | 2 |
| Republican | 11 | 0 | 0 | 0 |
| Total | 57 | 6 | 0 | 7 |
| % of votes cast | 81% | 9% | 0% | 10% |
How each member voted (70)
| Member | Party | Vote |
|---|---|---|
| Smith | — | Yea |
| Salazar, Tomás | — | Yea |
| Gonzales | — | Yea |
| Maestas Barnes | — | Yea |
| Garcia Richard | — | Yea |
| Martmnez, Javier | — | Yea |
| Rehm | — | Yea |
| Garcma, M.P. | — | Not Voting |
| Salazar, Nick | — | Not Voting |
| Adkins | — | Yea |
| Alcon | — | Yea |
| Baldonado | — | Yea |
| Bandy | — | Yea |
| Chasey | — | Yea |
| Clahchischilliage | — | Yea |
| Cook | — | Yea |
| Crowder | — | Yea |
| Dines | — | Yea |
| Dodge | — | Yea |
| Egolf | — | Nay |
| Ely | — | Yea |
| Fajardo | — | Yea |
| Gentry | — | Yea |
| Gomez | — | Yea |
| Harper | — | Not Voting |
| Herrell | — | Yea |
| Larrañaga | — | Yea |
| Lewis | — | Yea |
| Louis | — | Not Voting |
| McCamley | — | Yea |
| Nibert | — | Yea |
| Powdrell-Culbert | — | Yea |
| Roch | — | Yea |
| Rodella | — | Yea |
| Romero | — | Yea |
| Ruiloba | — | Not Voting |
| Stapleton | — | Yea |
| Strickler | — | Yea |
| Sweetser | — | Yea |
| Wooley | — | Yea |
| Youngblood | — | Yea |
| Angelica Rubio | Democrat | Nay |
| Antonio Maestas | Democrat | Yea |
| Charlotte Little | Democrat | Yea |
| D. Wonda Johnson | Democrat | Yea |
| Debra M. Sariñana | Democrat | Nay |
| Derrick J. Lente | Democrat | Yea |
| Doreen Y. Gallegos | Democrat | Nay |
| Elizabeth "Liz" Thomson | Democrat | Yea |
| Joanne J. Ferrary | Democrat | Yea |
| Linda M. Trujillo | Democrat | Yea |
| Linda M. Trujillo | Democrat | Yea |
| Linda M. Trujillo | Democrat | Yea |
| Linda M. Trujillo | Democrat | Not Voting |
| Martha Garcia | Democrat | Yea |
| Matthew McQueen | Democrat | Nay |
| Nathan P. Small | Democrat | Nay |
| Patricia A. Lundstrom | Democrat | Yea |
| Patricia Roybal Caballero | Democrat | Not Voting |
| Alan T. Martinez | Republican | Yea |
| Candy Spence Ezzell | Republican | Yea |
| Cathrynn N. Brown | Republican | Yea |
| David M. Gallegos | Republican | Yea |
| Gail Armstrong | Republican | Yea |
| Gail Armstrong | Republican | Yea |
| James G. Townsend | Republican | Yea |
| Larry R. Scott | Republican | Yea |
| Rebecca Dow | Republican | Yea |
| Rod Montoya | Republican | Yea |
| William A. Hall II | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democrat | 11 | 0 | 0 | 1 |
| Unaffiliated | 21 | 0 | 0 | 4 |
| Republican | 4 | 0 | 0 | 1 |
| Total | 36 | 0 | 0 | 6 |
| % of votes cast | 86% | 0% | 0% | 14% |
How each member voted (42)
| Member | Party | Vote |
|---|---|---|
| BURT | — | Yea |
| PAPEN | — | Yea |
| KERNAN | — | Yea |
| SAPIEN | — | Yea |
| GOULD | — | Yea |
| RUE | — | Yea |
| PIRTLE | — | Yea |
| MOORES | — | Yea |
| WHITE | — | Yea |
| PAYNE | — | Yea |
| LEAVELL | — | Yea |
| SMITH | — | Yea |
| NEVILLE | — | Yea |
| IVEY-SOTO | — | Yea |
| GRIGGS | — | Yea |
| SANCHEZ | — | Yea |
| CISNEROS | — | Yea |
| RODRIGUEZ | — | Yea |
| MORALES | — | Yea |
| TALLMAN | — | Yea |
| CANDELARIA | — | Not Voting |
| McSORLEY | — | Not Voting |
| INGLE | — | Not Voting |
| O'NEILL | — | Not Voting |
| ORTIZ y PINO | — | Yea |
| Antoinette Sedillo Lopez | Democrat | Not Voting |
| Benny Shendo, Jr. | Democrat | Yea |
| Elizabeth "Liz" Stefanics | Democrat | Yea |
| George K. Muñoz | Democrat | Yea |
| Jeff Steinborn | Democrat | Yea |
| Joseph Cervantes | Democrat | Yea |
| Michael Padilla | Democrat | Yea |
| Mimi Stewart | Democrat | Yea |
| Pete Campos | Democrat | Yea |
| Peter Wirth | Democrat | Yea |
| Shannon D. Pinto | Democrat | Yea |
| William P. Soules | Democrat | Yea |
| Alan T. Martinez | Republican | Not Voting |
| Brian G. Baca | Republican | Yea |
| Craig W. Brandt | Republican | Yea |
| Pat Woods | Republican | Yea |
| William E. Sharer | Republican | Yea |
Subjects
Frequently asked questions
- Who sponsors SB 109?
- SB 109 is sponsored by Baca, Gregory A..
- What is the current status of SB 109?
- This bill died with 2018 Regular Session. It reached “To Executive” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track SB 109?
- Track SB 109 free on One Click Politics — get push/email alerts when it moves.
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