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Updated 2025 Tax Year

Luna County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Varies by location and taxing districts, typically 1-2% effective rate with higher rates in Deming city limits
1st Due
Nov 10
2nd Due
Apr 10
Exemptions
5+ Available
Section 1

How Property Tax Works

Luna County, New Mexico operates on a property tax system that funds essential local services including schools, county operations, fire protection, and infrastructure maintenance. Property taxes are assessed based on the taxable value of real estate and collected by the Luna County Treasurer's Office. The effective tax rate varies by location within the county due to special taxing districts, with properties within Deming city limits typically subject to additional municipal assessments.

The Luna County property tax system follows New Mexico's standard assessment practices, with properties generally assessed at approximately 1/3 of their market value. Actual tax rates depend on your specific location and the combination of taxing entities that serve your area, including the county, school districts, municipalities, and special districts. Tax bills are mailed annually in October, with payment options available through multiple convenient methods including online payments, phone payments, and in-person service at the Luna County Courthouse.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County GeneralVariesBasic county services and operations
School DistrictVariesPublic education funding
City of DemingAdditionalMunicipal services (if within city limits)
Special DistrictsVariesFire, water, sewer, or other local services
Total Effective Rate~1.0-1.5%Combined rate of all applicable districts

Note: The 2025 tax year follows the 2024 residential tax rate structure for properties located within Deming city limits. Exact rates vary significantly based on your property's location and the specific combination of taxing districts that serve your area. Contact the Luna County Assessor's Office at (575) 546-8027 for your specific tax rate breakdown.

Section 3

When Are Property Taxes Due?

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

First Installment
Nov 10
Delinquent after Dec 10
Second Installment
Apr 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 Luna County are additional property tax assessments that occur when there are changes to a property's ownership, value, or use during the tax year. These typically arise from new construction, major improvements, or ownership transfers that weren't reflected in the original annual assessment. The supplemental tax represents the difference between the original tax assessment and what the tax would have been with the updated property information.

For example, if you complete a $50,000 home addition in June, a supplemental assessment would calculate the additional tax owed on that improvement for the remaining portion of the tax year. The Luna County Assessor determines the increased assessed value, applies the current tax rate, and prorates the additional tax based on the number of months remaining in the tax year. Supplemental tax bills are issued separately from regular annual tax bills and have their own payment deadlines.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (33.3%): $100,000
  • Less: Veterans Exemption: -$4,000 (if applicable, requires application)
  • Net Taxable Value: $96,000
  • Annual Tax (1.2% rate): $1,152
  • Monthly Escrow: $96

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (33.3%): $200,000
  • Less: Homestead Credit Cap Benefit: -$2,000 (requires application)
  • Net Taxable Value: $198,000
  • Annual Tax (1.3% rate): $2,574
  • Monthly Escrow: $215

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (33.3%): $333,000
  • Less: Available Credits: -$4,000 (if qualified, requires application)
  • Net Taxable Value: $329,000
  • Annual Tax (1.4% rate): $4,606
  • Monthly Escrow: $384

Note: All tax credits require separate applications and qualification. Rates shown are estimates and vary by specific location within Luna County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Luna County require borrowers to maintain an escrow account for property tax payments, especially for loans with less than 20% down payment. Your monthly mortgage payment includes a portion that goes into this escrow account, which the lender uses to pay your property taxes when they become due. Lenders typically collect 1/12 of your annual property tax bill each month, plus an additional cushion amount as required by federal law.

The Luna County Treasurer mails tax bills in October, and lenders usually receive and pay these bills before the January 10th first installment deadline. Your lender will provide an annual escrow analysis showing how your payments were applied and any adjustments needed for the following year. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. You can verify your tax payments were received by checking the Luna County Treasurer's website or calling (575) 546-0401.

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 Luna County property taxes due for 2025? A: The first half payment is due January 10, 2025, and the full payment is due April 15, 2025. Tax bills were mailed October 8, 2025.

Q: What tax credits are available and do they require applications? A: New Mexico offers various tax credits including Veterans Exemption, Homestead Credit, and Senior/Disabled Credits. ALL credits require separate applications filed with the County Assessor - they are not automatic.

Q: How does the Homestead Credit work? A: The Homestead Credit limits annual assessment increases rather than reducing market value. It caps how much your assessed value can increase each year, and you must file an application with the County Assessor to qualify.

Q: Can I pay my property taxes online? A: Yes, Luna County accepts online payments through their website, by phone at (575) 255-1992, drop box at the courthouse, in person, or by mail to PO Box 1758, Deming, NM 88031.

Q: What happens if I pay late? A: Late payments incur penalties and interest. Luna County holds periodic delinquent property tax auctions for severely delinquent accounts.

Q: How do I appeal my property assessment? A: Contact the Luna County Assessor's Office at (575) 546-8027 to discuss your assessment and learn about the formal appeal process and deadlines.

Q: Why do tax rates vary within Luna County? A: Different areas are served by different combinations of special taxing districts (fire, school, municipal, etc.), creating varying total tax rates across the county.

Q: Do I pay different taxes if I live in Deming city limits? A: Yes, properties within Deming city limits are subject to additional municipal taxes on top of county and other district taxes.

Q: Where can I get help with questions about my tax bill? A: Contact the Luna County Treasurer's Office at (575) 546-0401 for billing and payment questions, or the Assessor's Office at (575) 546-8027 for assessment and exemption questions.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Luna Countylunacountynm.us
02
County
Luna County Treasurerlunacountynm.us
03
County
County Net Taxable Valuesnmdfa.state.nm.us
04
Tax Doc
News & Alerts : Taxation and Revenue New Mexicotax.newmexico.gov
05
County
LUNA COUNTY - Linda M. Smrkovsky Chairpersonlunacountynm.us
06
New Mexicoirs.gov
07
Tax Doc
Property Taxes in New Mexiconmlegis.gov
08
Money Mattersnmlegis.gov
09
County
Luna County Board of County Commissionerslunacountynm.us
10
County
Luna County Procurement Policylunacountynm.us
All sources verified as of 2025 Tax Year

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