NM HB220

Extends the delinquency threshold for county treasurers to prepare property tax delinquency lists from two years to four years of unpaid taxes

Increases the waiting period before real property can be sold for delinquent taxes from three years to five years from the first delinquency date

Requires county treasurers to prepare delinquency lists by July 1 of each year and record them with the county clerk at no recording fee

Applies to property tax years beginning on or after January 1, 2026