New Mexico

New Mexico is unusual in that the state itself — not the county — runs the auction: the Taxation and Revenue Department's Property Tax Division holds delinquent-property sales across all 33 counties, rather than each county running its own. It's a straight cash auction with the minimum bid set to back taxes, penalties, and costs; from there it's competitive bidding to the highest offer. There's no fixed statewide calendar — a given county might go multiple years without a sale, since the state only auctions once title research is finished and other collection options are exhausted, so check the current schedule rather than assuming an annual date. Redemption ends once the sale happens, and any surplus over the tax debt already goes back to the former owner — New Mexico had this rule in place well before the 2023 Tyler v. Hennepin ruling made it standard elsewhere.