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Updated 2025 Tax Year

Los Alamos County
Property Tax Guide

Everything you need to know about property taxes in Los Alamos County, NM. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.85% effective rate (varies by special taxing districts including school bonds and fire protection)
1st Due
Nov 10
2nd Due
May 10
Exemptions
4+ Available
Section 1

How Property Tax Works

Los Alamos County's property tax system is the primary funding mechanism for essential local services including schools, public safety, infrastructure maintenance, and county operations. Property taxes in Los Alamos County are levied based on the assessed value of real estate, which is determined by the County Assessor and reassessed periodically to reflect current market conditions.

The effective property tax rate in Los Alamos County is approximately 0.85% for the 2025 tax year, though actual rates vary by location within the county due to different combinations of special taxing districts. These districts may include school bonds, fire protection districts, and other special assessments that can cause your total tax rate to differ from neighboring properties. Property owners should verify their specific tax rate based on their exact location and applicable districts through the Los Alamos County Assessor's office.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base County Levy~0.45%General county operations and services
School District~0.25%Los Alamos Public Schools operating expenses
School Bonds~0.10%Debt service for school construction and improvements
Special Districts~0.05%Fire protection, water, or other local services
Total Effective Rate~0.85%Combined rate for FY 2025

Note: These rates are for the 2025 levy year and represent typical combinations. Your actual rate may vary depending on which special taxing districts apply to your specific property location. Contact the Los Alamos County Assessor at (505) 662-8010 for your exact rate breakdown.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Los Alamos County, property taxes are due in two installments:

First Installment
Nov 10
Delinquent after Dec 10
Second Installment
May 10
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Los Alamos County are additional property tax bills issued when there are changes in property ownership, new construction, or improvements that increase a property's assessed value during the tax year. These taxes cover the difference between what was originally assessed and the new higher assessment, prorated for the remaining months of the tax year.

Common triggers for supplemental taxes include purchasing a home, completing major renovations, adding structures like pools or garages, or subdividing property. For example, if you purchase a $500,000 home in March that was previously assessed at $400,000, you would receive a supplemental tax bill for the additional $100,000 in assessed value, calculated at your applicable tax rate and prorated for the 10 remaining months of the tax year (March through December).

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (33.33%): $100,000
  • Head-of-Family Credit Applied: -$2,000
  • Net Taxable Value: $98,000
  • Annual Tax (0.85%): $833
  • Monthly Escrow: $69

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (33.33%): $200,000
  • Head-of-Family Credit Applied: -$2,000
  • Net Taxable Value: $198,000
  • Annual Tax (0.85%): $1,683
  • Monthly Escrow: $140

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (33.33%): $333,333
  • Head-of-Family Credit Applied: -$2,000
  • Veteran Credit Applied: -$4,000
  • Net Taxable Value: $327,333
  • Annual Tax (0.85%): $2,782
  • Monthly Escrow: $232

Note: Credits shown require annual application and approval. Calculations assume typical tax rate - your actual rate may vary by district.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Los Alamos County require borrowers to maintain an escrow account for property taxes, collecting monthly payments as part of your mortgage payment and paying taxes directly to the county when due. Your lender will typically collect 1/12 of your annual property tax bill each month, plus an additional cushion amount (usually 2-3 months) as required by federal regulations.

Property taxes in Los Alamos County are paid in two installments: the first half is due December 10th, and the second half is due April 10th of the following year. Your mortgage servicer will make these payments on your behalf from your escrow account. You should receive an annual escrow analysis from your lender showing the account activity and any adjustments needed for the coming year. It's important to verify that your lender has the correct tax amount, as assessment changes or applied credits may affect your required escrow payment.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Los Alamos County for 2025? A: The first half is due December 10, 2025, and the second half is due April 10, 2026. These dates apply to the 2025 tax year.

Q: What tax credits are available and how do I apply? A: Head-of-Family credit provides $2,000 reduction in taxable value (most homeowners qualify), and Veteran credit provides $4,000 reduction. Both require annual application through the County Assessor's office before the deadline.

Q: Is there a homestead credit that limits assessment increases? A: New Mexico does not have a traditional homestead credit that caps assessment growth. However, Los Alamos County offers special property tax rebates for qualifying low-income residents that must be applied for annually.

Q: How often are properties reassessed? A: Los Alamos County conducts periodic revaluations, typically every few years. Property owners receive notices of assessment changes and have the right to appeal through the County Assessor's office within 30 days.

Q: What happens if I pay late? A: Interest accrues on unpaid taxes after the due dates. The first half incurs interest if not paid by December 10th, and the second half incurs interest after April 10th.

Q: Can I pay my property taxes online? A: Yes, Los Alamos County typically offers online payment options through their official website. Contact the County Treasurer's office at (505) 662-8015 for current payment methods.

Q: How do special district taxes work? A: Special districts like school bonds or fire protection may apply additional taxes based on your property's location. These appear as separate line items on your tax bill and fund specific local services.

Q: What if I disagree with my property assessment? A: You can appeal your assessment through the Los Alamos County Assessor's office within 30 days of receiving your notice. The appeal process includes review by the County Board of Appeals and potentially the state level if needed.

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