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Updated 2025 Tax Year

San Juan County
Property Tax Guide

Everything you need to know about property taxes in San Juan 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
0.85% effective rate (varies by district - school, fire, municipal districts add to base rate)
Exemptions
5+ Available
Section 1

How Property Tax Works

San Juan County, New Mexico operates under the state's property tax system, which funds essential local services including schools, county government operations, and various special districts. Property taxes are the primary source of revenue for local governments and help maintain infrastructure, public safety, and educational services throughout the county.

The effective property tax rate in San Juan County is approximately 0.85% for the 2025 levy year, though actual rates vary significantly depending on your specific location within the county due to different special taxing districts such as school districts, fire districts, and municipal improvement districts. Property is assessed at its full market value as of January 1st each year, with no assessment cap limitations in New Mexico. Homeowners should note that various tax credits are available to reduce their tax burden, but these require separate applications and are not automatically applied.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General~0.25%General county operations and services
School District~0.35%Local school district operations and facilities
State~0.15%State-mandated property tax allocation
Special Districts~0.10%Fire districts, water districts, municipal improvements
Total Base Rate~0.85%Combined rate for FY 2025

Note: These rates apply to the 2025 levy year and represent typical combinations. Your actual rate may vary based on the specific special taxing districts in your area. School bond assessments and other local measures may add additional charges to your tax bill.

Section 3

When Are Property Taxes Due?

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

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 are additional property tax bills issued when there are changes in property ownership or improvements made to existing property during the tax year. These are triggered by events such as new construction completion, property sales that result in reassessment, or substantial improvements that increase property value.

Supplemental taxes are calculated based on the difference between the old assessed value and the new assessed value, multiplied by the applicable tax rate, and prorated for the remaining months in the tax year. For example, if you complete a $100,000 home addition in July and your local tax rate is 0.85%, you would owe approximately $425 in supplemental taxes ($100,000 × 0.85% × 6/12 months) for the remainder of that tax year.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homestead Credit (if applied): -$6,000
  • Net Taxable Value: $294,000
  • Tax Rate: 0.85%
  • Annual Tax: $2,499
  • Monthly (if escrowed): $208

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less: Homestead Credit (if applied): -$6,000
  • Net Taxable Value: $594,000
  • Tax Rate: 0.85%
  • Annual Tax: $5,049
  • Monthly (if escrowed): $421

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if applied): -$6,000
  • Net Taxable Value: $994,000
  • Tax Rate: 0.85%
  • Annual Tax: $8,449
  • Monthly (if escrowed): $704

Note: Tax credits shown require separate application and are not automatically applied. Actual rates may vary based on your specific location within San Juan County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in San Juan County require borrowers to maintain an escrow account for property taxes and insurance. Your lender collects monthly payments equal to 1/12th of your estimated annual property tax bill and holds these funds to pay your taxes when due. Lenders typically conduct an annual escrow analysis to ensure adequate funds are collected based on actual tax bills.

Property taxes in San Juan County are paid in two installments: the first half is due November 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. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment may be adjusted accordingly. You should receive an annual escrow statement showing all deposits, payments, and any surplus or shortage in your account.

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 San Juan County? A: For FY 2025, the first installment is due November 10th, and the second installment is due April 10th, 2026. Taxes become delinquent 30 days after these due dates.

Q: What tax credits are available and how do I apply? A: New Mexico offers various tax credits including the Homestead Credit and rebates for low-income seniors and disabled individuals. These require separate applications and are not automatic. Contact the San Juan County Assessor's office for application forms and deadlines.

Q: How does the Homestead Credit work? A: The Homestead Credit limits annual assessment increases rather than reducing market value. It requires filing an application with the county assessor and must be renewed periodically. This credit caps how much your assessed value can increase each year.

Q: When are properties reassessed? A: New Mexico requires annual reassessment of all property as of January 1st. You'll receive a Notice of Value in the spring showing your property's assessed value for the current tax year.

Q: How do I appeal my property assessment? A: You can protest your property valuation with the San Juan County Assessor within 30 days of receiving your Notice of Value. If unsatisfied, you can appeal to the County Valuation Protest Board.

Q: What are the penalties for late payment? A: Interest accrues on unpaid taxes at a rate set by state law. Properties become delinquent 30 days after the due date, and additional penalties may apply.

Q: Can I pay my taxes online? A: Yes, San Juan County offers online payment options through their official website. Contact the County Treasurer's office for current payment methods and any associated fees.

Q: Why do property tax rates vary within San Juan County? A: Different areas are served by different special taxing districts such as school districts, fire districts, and improvement districts. Each district adds its own tax rate to fund local services, creating variation across the county.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
County Net Taxable Valuesnmdfa.state.nm.us
02
County
County Data Classificationnmlegis.gov
03
Tax Doc
gross receipts and compensating tax rate schedulefarmingtonnm.gov
04
State
State of New Mexico City of Bloomfield - Bloomfield NMbloomfieldnm.gov
05
IMPORTANT DATEStax.newmexico.gov
06
Tax Doc
gross receipts and compensating tax rate schedulefarmingtonnm.gov
07
Tax Doc
Property Tax Rebate for Personal Income Tax : Governmentstax.newmexico.gov
08
Senior Citizens & People with Disabilities Exemption ...sanjuancountywa.gov
09
County
SAN JUAN COUNTY RESOURCE MANAGEMENT PLANle.utah.gov
10
State
Final Environmental Impact Statementosmre.gov
All sources verified as of 2025 Tax Year

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