De Baca Property Tax Guide: Rates 2026, Payment & Appeals

De Baca Property Tax rates for 2026 hover around the state‑wide effective rate of 0.8%, but exact figures depend on local mill levies and special assessment districts. The De Baca County tax assessor office at 248 East Avenue C, Fort Sumner, NM 88119 can confirm assessed values; call (575) 355‑7448 for quick answers. Homeowners can estimate their bill with the New Mexico property tax calculator and compare residential property tax burden NM trends. Online property tax payment De Baca is accepted through the county treasurer’s portal, and a payment plan NM option exists for delinquent accounts. Exemptions such as the homestead exemption NM and senior citizen property tax credit De Baca lower the taxable amount for qualifying residents.

De Baca Property Tax appeals follow a strict timeline; file the tax appraisal appeal forms De Baca within 30 days of receiving the assessment notice to avoid losing rights. The De Baca County tax records public search provides parcel maps GIS De Baca and detailed tax history for both residential and commercial property tax rates De Baca County. If taxes remain unpaid, the De Baca County tax lien auction may list the property, and tax delinquency penalties De Baca County increase each month. For those with mortgage escrow, property taxes are automatically withdrawn, yet borrowers should still review the property tax bill interpretation NM for accuracy.

Search De Baca County Property Tax

Property owners in De Baca County, New Mexico, can begin a public records search through the New Mexico Taxation and Revenue Department, the official state agency that oversees property valuation rules and county-level compliance. The state portal at https://www.nm.gov/departments-and-agencies/taxation-revenue-department/ serves as the primary entry point for questions about statewide property tax rules, exemption criteria, and the county assessor’s role.

For a direct De Baca County parcel search, residents should contact the De Baca County Assessor’s office, since the county office maintains the local property database. The Tenth Judicial District Court, which covers De Baca County, also publishes a public records request portal at https://tenthdistrict.nmcourts.gov/public-records/ that allows residents to inspect court records, including tax-related court orders and liens.

Follow this step-by-step process to locate property tax data for any De Baca County parcel:

1. Contact the De Baca County Assessor’s office to request the parcel number, owner name, or physical address on file.
2. Visit the assessor office in person at the county courthouse in Fort Sumner for printed records or certified copies.
3. Use the New Mexico Taxation and Revenue Department site at https://www.tax.newmexico.gov/businesses/property-tax-overview/delinquent-property-tax-auctions/ to check whether a parcel is part of a delinquent tax auction list.
4. Review the Tenth Judicial District public records page at https://tenthdistrict.nmcourts.gov/public-records/ for court-ordered tax actions.
5. Cross-reference the parcel with the state property tax overview at https://www.tax.newmexico.gov/businesses/property-tax-overview/ for current statutory rules.
6. Request a copy of the deed from the De Baca County Clerk for ownership history and recording data.

De Baca County Assessor Office Duties

The De Baca County Assessor operates under New Mexico’s Property Tax Division and applies the standards set forth in NMSA 1978 § 7-37-3, which requires assessors to value property at one-third of its full market value for most categories. The office maintains a current roll of every parcel, updates ownership transfers after recording, and applies the 3 percent annual yield cap on residential property under NMSA 1978 § 7-36-21.3.

County assessors do not send tax bills, collect payments, or set mill levies. Their core responsibility centers on accurate valuation, exemption administration, and the production of the abstract that the county treasurer and state Property Tax Division use to issue bills and certify tax rates. The assessor also processes the Head-of-Household exemption under NMSA 1978 § 7-37-5.1, the Veterans exemption under § 7-37-5.5, and the 100 percent disabled veteran allowance under § 7-37-5.6.

Local residents can visit the assessor office in Fort Sumner, NM 88119, or contact the office by phone for assistance. Mailing items should include the parcel number, current mailing address, and a daytime phone number to speed response time.

New Mexico Property Tax Rates and Effective Burden

New Mexico publishes an average effective property tax rate of 0.8 percent statewide, which means a property assessed at one-third of its market value will owe roughly two-thirds of one percent of full market value once local mill levies apply. The Taxation and Revenue Department publishes the current year enactment tax rate tables each July for the fiscal year running July through June, and the 2026-2026 tables cover municipal and county local tax options across all 33 counties, including De Baca County.

The state’s overall residential effective rate sits near 0.67 percent, placing New Mexico well below the national average. A typical home valued at $305,000 generates a statewide average tax bill near $2,440 per year. Property tax rates vary based on the specific taxing districts attached to each parcel, including schools, fire districts, hospitals, and flood control authorities.

De Baca County mill levies are set each year by county and municipal boards, then combined with state-authorized levies to produce a total rate on each parcel. Refer to the New Mexico Taxation and Revenue Department at https://www.tax.newmexico.gov/businesses/property-tax-overview/ for the most current rate tables applied to De Baca County parcels.

Property Tax Calculation for De Baca Parcels

New Mexico’s property tax formula follows a predictable pattern: the assessor determines full market value, divides by three to reach the assessed value under § 7-37-3, subtracts any approved exemptions, then multiplies the taxable value by the combined mill rate set for the parcel’s taxing districts. The result is the annual property tax obligation sent on the bill issued by the county treasurer.

For example, a De Baca County home with a market value of $180,000 produces an assessed value of $60,000. Subtracting the $2,000 Head-of-Household exemption yields a taxable value of $58,000. Multiplying that figure by a sample combined mill rate of about 18 mills produces a tax bill near $1,044 per year. Rates fluctuate by year, so property owners should verify the exact mill levy for the current year through the county assessor or treasurer.

The 3 percent yield cap under § 7-36-21.3 limits how much the taxable value of a primary residence can rise each year, except in cases of new construction, change of ownership, or omitted property. Owners who believe the cap was not applied correctly may file a protest with the county assessor within 30 days of the notice date.

Exemptions and Credits Available to De Baca Owners

New Mexico law offers several property tax relief programs that reduce the taxable value of qualifying parcels. The Head-of-Household exemption under § 7-37-5.1 subtracts $2,000 from the taxable value for a New Mexico resident who is not married, is not a surviving spouse, or whose spouse does not live in the home. Applicants must own and occupy the home as their primary residence and file the required application with the county assessor by the deadline set each year.

The Veterans exemption under § 7-37-5.5 provides a $4,000 reduction in taxable value for honorably discharged veterans who served at least 90 days of active duty. Veterans rated 100 percent disabled by the U.S. Department of Veterans Affairs qualify for a 100 percent property tax exemption under § 7-37-5.6, meaning the assessor removes the parcel from the tax roll entirely. Surviving spouses of qualifying veterans also remain eligible.

Other exemptions and credits in the New Mexico system include:

• Senior citizen property tax credit: refunds a portion of taxes paid by New Mexico residents aged 65 and older with limited income, applied for through the state income tax return.
• Agricultural valuation: qualifying land used for ranching or farming receives a special valuation method under New Mexico statutes.
• Disabled property owner exemption: applicants with documented disabilities may qualify for additional reductions at the county level.
• Tax increment development districts: properties within a TIDD may have a portion of tax revenue redirected to repay infrastructure costs.

Contact the De Baca County Assessor’s office to confirm eligibility and obtain the appropriate form.

How to Appeal a Property Tax Assessment in De Baca County

Property owners who disagree with the assessor’s valuation must file a protest with the De Baca County Assessor within 30 days of the date on the notice of value. The protest must identify the parcel, state the reason for disagreement, and propose the value the owner believes is correct. Late filings lose protest rights for that tax year.

The County Valuation Protests Board holds a hearing where the assessor presents the valuation evidence, and the property owner presents independent evidence such as recent sales of comparable properties, an independent appraisal, or photos showing the parcel’s condition. Board decisions may be appealed to the district court within 30 days of the board’s written decision.

Useful evidence for a De Baca County protest includes:

• Comparable sales within the same neighborhood during the prior year.
• Photos of deferred maintenance or physical defects not reflected in the assessment.
• An independent fee appraisal from a licensed New Mexico appraiser.
• Income and expense records for income-producing property.
• Documentation of zoning changes, easement restrictions, or flood zone status.

File the protest in writing with the De Baca County Assessor’s office in Fort Sumner. Retain a stamped copy of the protest letter and all supporting documents for the hearing.

Online Property Tax Payment Options

De Baca County property taxes are collected by the county treasurer, not the assessor. The treasurer accepts payments in person, by mail, and through an online portal maintained at the county level. Online payment platforms typically accept electronic check, credit card, and debit card transactions, with a convenience fee added to credit and debit card payments.

Mail payments to the county treasurer’s office using the payment stub attached to the tax bill. The bill identifies the parcel number, the amount due, and the mailing address. Postmark dates control whether a payment qualifies as timely, even if the check clears after the deadline.

Property owners who cannot pay the full amount may request a payment plan from the county treasurer. State law allows installment plans for delinquent taxes in many cases, with interest accruing on the unpaid balance. Contact the De Baca County Treasurer’s office for the current plan options, interest rates, and required documentation.

Delinquent Taxes and the De Baca County Tax Lien Auction

Property taxes that remain unpaid after the due date become delinquent, and interest plus penalties begin to accrue. The state Property Tax Division, in cooperation with the county treasurer, publishes a list of delinquent parcels each year before the auction. The publication appears in PDF format on the New Mexico Taxation and Revenue Department site at https://www.tax.newmexico.gov/businesses/property-tax-overview/delinquent-property-tax-auctions/.

To view documents on the auction site, Adobe Acrobat Reader must be installed on the user’s computer. The auction list includes the parcel number, owner of record, years delinquent, total amount owed, and bidding instructions. Successful bidders at a tax lien auction receive a lien certificate that accrues interest and may eventually lead to a deed if the property remains unredeemed for the statutory period.

Redemption periods and interest rates on tax lien certificates follow New Mexico statutes and vary based on property type and bid amount. Owners facing tax lien action should contact the county treasurer immediately to pay the delinquent amount, penalties, and interest to remove the parcel from the auction list. Title issues, code violations, or unpaid special assessments can also appear on the auction list and complicate the redemption process.

Reading and Interpreting a De Baca Property Tax Bill

Each line on a New Mexico property tax bill carries specific meaning that property owners should review carefully. The first section lists the parcel number, owner of record, property address, legal description, and the tax year. The second section lists the assessed value, any applied exemptions, the taxable value, and the combined mill rate. The third section multiplies the taxable value by the mill rate to show the gross tax due.

Common bill line items include:

• State and county general purpose levies.
• Municipal or school district levies, if applicable.
• Special assessment levies for fire protection, hospitals, or flood control.
• Delinquent taxes carried forward from prior years.
• Credits applied for overpayment, exemptions, or refunds.

Errors in the parcel number, owner name, legal description, or valuation should be reported to the De Baca County Assessor’s office. Errors in the mill rate, payment status, or balance owed should be reported to the county treasurer. Keep a copy of every tax bill for at least three years to support mortgage escrow reconciliation, IRS filings, and sale of the property.

Public Records, GIS Mapping, and Parcel Search

Property records for De Baca County, including deeds, mortgages, and liens, are maintained by the De Baca County Clerk. The clerk’s office records instruments against the parcel, assigns instrument numbers, and provides certified copies for a fee. Residents should contact the clerk’s office directly for current hours, fees, and available services.

New Mexico operates a centralized public records directory at https://publicrecords.netronline.com/state/NM/county/debaca that links to county-level resources, including assessor and treasurer functions. The site also connects to the state property tax overview at https://www.tax.newmexico.gov/businesses/property-tax-overview/ and the New Mexico Public Records Online Directory at https://publicrecords.netronline.com/state/NM.

For GIS parcel mapping, third-party services such as https://usparcelmaps.com/newmexico_parcels.html compile links to county parcel viewers across New Mexico. Section, township, and range maps for De Baca County are available at https://www.randymajors.org/township-range-on-google-maps?fips=35011&labels=show, and city limits maps appear at https://www.randymajors.org/city-limits-on-google-maps?fips=35011&labels=show. The county’s FIPS code is 35011.

Property Tax Refund Process in New Mexico

Property owners who paid more than the legally required amount may file a claim for refund with the county treasurer. Refund claims typically arise from overpayment, duplicate payment, exemption errors, valuation reductions after appeal, or clerical mistakes. Claims must be filed within the statutory period, and supporting documentation should include the original tax bill, proof of payment, and any valuation decision from the assessor or protest board.

Refund steps include:

1. Contact the De Baca County Assessor’s office to confirm any valuation reduction.
2. Visit the county treasurer’s office with the corrected tax bill and proof of payment.
3. Complete the refund claim form provided by the treasurer.
4. Allow the statutory processing period for the refund check to be issued.
5. Follow up by phone or in person if the refund does not arrive within the standard window.

Mortgage servicers who paid property taxes through escrow on behalf of the borrower should receive the refund directly. Servicers often apply the refund to the escrow balance, reducing the borrower’s next mortgage payment. Borrowers should review the escrow statement to confirm the refund was applied correctly.

Mortgage Escrow and Property Tax Payments

Lenders that hold a mortgage on a De Baca County property typically collect property tax payments through an escrow account. Each month, the lender adds a portion of the expected annual tax bill to the mortgage payment, holds the funds in escrow, and pays the county treasurer when the bill arrives. Borrowers receive an annual escrow statement that itemizes the estimated tax bill, the actual amount paid, and the projected escrow balance for the next year.

Escrow shortages or surpluses appear on the annual statement. A shortage requires the borrower to pay the difference or accept a higher monthly payment. A surplus may be refunded to the borrower or applied to the next year’s escrow. The Real Estate Settlement Procedures Act (RESPA) governs escrow account practices at the federal level, and complaints can be directed to the Consumer Financial Protection Bureau.

Property owners paying through escrow still retain the right to appeal the assessment and claim exemptions. The lender does not control protest rights. The borrower should review each tax bill carefully and contact the De Baca County Assessor’s office to resolve any concerns about valuation or exemption status.

Agricultural Property Tax Relief in De Baca County

De Baca County contains significant ranching and farming operations that qualify for special-use valuation under New Mexico statutes. Land used primarily for agricultural production may be valued based on its productivity rather than its market value, producing a lower taxable value for qualifying parcels. The landowner must apply for the special valuation and document the agricultural use each year.

Common qualifying activities include cattle ranching, sheep grazing, hay production, and dryland farming. The assessor reviews the application, inspects the property if needed, and assigns the special-use value. Removing the land from agricultural use, or letting the agricultural activity lapse, triggers a rollback assessment that recalculates the tax based on the higher market value for up to five years.

Contact the De Baca County Assessor’s office to obtain the agricultural valuation application, the documentation requirements, and the deadline for filing each year. Many agricultural owners work with a tax professional or extension agent to complete the application correctly.

Commercial Property Tax Rates in De Baca County

Commercial property in De Baca County includes office buildings, retail establishments, warehouses, motels, restaurants, and other income-producing real estate. The valuation method for commercial property often relies on the income approach, the cost approach, or a combination of both, depending on the property type. New Mexico assessors typically use the same one-third of market value standard applied to residential parcels under § 7-37-3.

Depreciation for property tax purposes may reduce the assessed value of an older commercial building, but the assessor must apply the depreciation method consistently across similar properties. Owners disputing the depreciation calculation, the capitalization rate, or the income projections used in the valuation may file a protest within 30 days of the notice of value.

Special assessment districts may add levies for business improvement, downtown redevelopment, or infrastructure financing. These levies appear as separate line items on the tax bill. Commercial property owners should review the bill for any unfamiliar levies and contact the county treasurer for clarification.

Senior Citizen Property Tax Credit and Related Programs

New Mexico offers a property tax credit for senior citizens with limited income, applied for through the state income tax return. The credit amount depends on the applicant’s income, filing status, and the amount of property tax paid during the year. Applicants must be New Mexico residents, age 65 or older, and own the property on which the tax was paid.

The refundable credit reduces the senior’s state income tax liability. If the credit exceeds the tax liability, the difference is refunded to the senior. Property tax bills paid through escrow still qualify for the credit, provided the senior claims the actual amount paid, not the monthly escrow deposit.

Documentation required for the credit typically includes:

• The New Mexico property tax refund credit form available from the Taxation and Revenue Department.
• Proof of age (driver’s license, birth certificate, or passport).
• Proof of New Mexico residency.
• Property tax bills and proof of payment for the year.
• Income documentation including Social Security statements and bank interest.

Contact the New Mexico Taxation and Revenue Department at https://www.nm.gov/departments-and-agencies/taxation-revenue-department/ for the current credit form and instructions.

Property Tax Payment Plans and Installment Options

New Mexico law allows county treasurers to enter into installment agreements for delinquent property taxes. The agreement typically requires the taxpayer to make regular monthly payments, including interest on the unpaid balance, until the delinquency is resolved. A payment plan does not remove interest or penalties already accrued; it only spreads the balance over time.

Common payment plan features include:

• Initial down payment of 10 to 25 percent of the total delinquency.
• Monthly payments through automatic bank draft or personal check.
• Interest rate set by state law or county policy.
• Default provisions that reinstate the full delinquency if a payment is missed.
• Recording of a lien against the parcel until the balance reaches zero.

Contact the De Baca County Treasurer’s office to apply for a payment plan, request the current interest rate, and confirm the documentation needed. The treasurer’s office also provides information about hardship deferrals for taxpayers experiencing temporary financial difficulty.

Special Assessment Districts in De Baca County

Special assessment districts levy property taxes to fund services that benefit a defined geographic area, such as fire protection, flood control, hospital districts, library districts, and soil and water conservation. Each district sets its own mill rate, and the combined mill rate applied to a parcel includes all applicable districts. New Mexico’s property tax system allows these districts to certify their rates with the county each year and collect revenue through the county treasurer.

Property owners who do not use a particular service still pay the levy if the parcel lies within the district boundary. Some districts allow prepayment of future levies at a discounted rate, while others allow petitions to dissolve the district. Boundary maps for each district are maintained by the county assessor and the district itself.

Reviewing the parcel’s tax bill and the mill rate table at https://www.tax.newmexico.gov/businesses/property-tax-overview/ helps identify which districts apply to a given De Baca County property. Contact the De Baca County Assessor’s office for boundary questions and the De Baca County Clerk for information about district formation or dissolution petitions.

Depreciation and Property Tax Valuation

Depreciation reduces the assessed value of an income-producing or commercial property by accounting for physical wear, functional obsolescence, and economic obsolescence. New Mexico assessors use depreciation tables or independent appraisals to calculate the depreciation amount, and the result is subtracted from the replacement cost to reach the indicated value. A consistent depreciation method must be applied across similar properties to satisfy uniformity requirements.

For residential property, depreciation is rarely applied because the comparable sales approach typically provides a more accurate market value estimate. The income approach, which incorporates depreciation through effective gross income and capitalization rates, applies more often to apartments, office buildings, and retail centers. A licensed appraiser can challenge the depreciation method used by the assessor if it produces an inflated value.

Property owners disputing the depreciation calculation should gather construction cost data, age-life tables, and independent appraisals. Submit the documentation with the protest to the De Baca County Assessor within 30 days of the notice of value. A qualified tax consultant or attorney can represent the owner at the County Valuation Protests Board hearing.

How to Check the Delinquent Tax Auction List

The New Mexico Property Tax Division maintains a list of parcels that are subject to the annual delinquent tax auction. The list appears as PDF documents on the auction site at https://www.tax.newmexico.gov/businesses/property-tax-overview/delinquent-property-tax-auctions/ and is updated as parcels move through the collection process. Adobe Acrobat Reader is required to view the documents.

To check whether a De Baca County parcel appears on the auction list:

1. Visit the auction site at https://www.tax.newmexico.gov/businesses/property-tax-overview/delinquent-property-tax-auctions/.
2. Open the PDF list for the current year and search for the parcel number or owner name.
3. Review the amount due, including taxes, penalties, and interest.
4. Contact the De Baca County Treasurer’s office to confirm the auction date and redemption deadline.
5. Pay the full amount owed before the auction to remove the parcel from the list.
6. Consult a title company or attorney if a lien is sold to a third party.

Bidders at the auction should review the parcel’s title history, tax sale history, and any prior liens before placing a bid. The minimum bid typically equals the delinquent taxes, penalties, and interest owed on the parcel. Investors who purchase tax lien certificates earn interest at a statutorily set rate if the owner redeems the lien within the redemption period.

Estate Planning and Property Tax Considerations

Property ownership transfers at death, through probate, or via a trust may trigger a reappraisal of the parcel. New Mexico’s 3 percent yield cap under § 7-36-21.3 may be removed when ownership changes, except for transfers between spouses or to a revocable trust. Owners planning an estate should consult an attorney and a tax professional to understand the property tax consequences of any planned transfer.

Common estate planning scenarios and their property tax effects include:

• Transfer to a revocable living trust: no change in property tax treatment as long as the same owner retains beneficial ownership.
• Inheritance by a child: the assessed value resets to current market value, removing the 3 percent cap.
• Transfer to a spouse: the 3 percent cap continues without reset.
• Donation of a remainder interest in a home: complex valuation rules apply; consult a tax professional.
• Life estate deed: the life tenant and remainder beneficiary may receive separate tax treatment.

File any ownership change promptly with the De Baca County Clerk to ensure the assessment roll is updated. Failure to record the transfer can lead to incorrect tax bills, missed exemptions, and complications at the next tax sale.

Common Property Tax Bill Errors to Watch For

Property tax bills sometimes contain errors that increase the amount owed. Common issues include incorrect parcel numbers, outdated owner information, omitted exemptions, wrong mill rates, and clerical mistakes in the calculation. Reviewing the bill within 30 days of receipt allows property owners to correct the error before the protest deadline passes.

Errors to watch for include:

• Wrong parcel number or legal description.
• Owner name spelling errors or outdated mailing address.
• Missing Head-of-Household or Veterans exemption.
• Incorrect assessment value that ignores the 3 percent yield cap.
• Mill rate that does not match the current year enactment table.
• Duplicate charges for the same tax year.
• Unpaid special assessment that the owner already paid.

Report any error to the De Baca County Assessor’s office. The assessor can correct the valuation, exemption, or parcel data on the next roll. For errors in payments or balances, contact the county treasurer directly.

Contact, Local Details, and Map

De Baca County Assessor

Department: De Baca County Assessor
Physical Address: Fort Sumner, NM 88119
Official Website: Refer to the New Mexico Taxation and Revenue Department at https://www.nm.gov/departments-and-agencies/taxation-revenue-department/ for county office information.

De Baca County Clerk (Deed Recorder)

Department: De Baca County Clerk
Physical Address: Fort Sumner, NM 88119
Official Website: Refer to the New Mexico Public Records Directory at https://publicrecords.netronline.com/state/NM/county/debaca for county office links.

Frequently Asked Questions

De Baca Property Tax matters affect every homeowner and business in Fort Sumner. Knowing where to pay, how to claim exemptions, and what to do with a tax bill can save time and money. Below are the most common questions along with clear steps to keep your taxes on track.

What is the phone number for the De Baca County tax assessor office?

Call the De Baca County Assessor at (575) 355-7448. The line is open weekdays during normal business hours. When you call, have your parcel number ready so the staff can pull your record quickly. They can confirm your assessed value, explain any exemptions you qualify for, and guide you to the online payment portal if one is available.

How can I pay my De Baca property tax online in 2026?

Visit the New Mexico Taxation and Revenue Department website at https://www.nm.gov/departments-and-agencies/taxation-revenue-department/. From there, select the “Property Tax Payment” link and choose De Baca County. Enter your parcel ID, verify the amount, and pay with a credit card or ACH transfer. The system sends a confirmation email that you should keep for records. Payments are posted the same day.

When are the residential property tax deadlines for De Baca County?

De Baca County follows the state schedule: the first installment is due on October 1, and the second installment on March 1 of the following year. If you miss a deadline, a 10 % penalty applies plus interest. To avoid extra charges, set a reminder before each due date or enroll in an automatic payment plan through the state portal.

What exemptions can a homeowner claim on a De Baca property tax bill?

Homeowners may qualify for the head‑of‑household exemption, which reduces the taxable value by $2,000, and the veteran exemption, which subtracts an additional $4,000. Seniors aged 65 or older can apply for a senior citizen credit that reduces the final bill by up to 10 %. To claim, submit a completed exemption form to the assessor office before the October deadline.

How do I appeal an assessed value in De Baca County?

Start by filing a protest form with the assessor within 30 days of receiving your notice. Include recent sales data for similar parcels, a copy of your property’s appraisal, and any errors you found in the assessment. Mail the form to PO Box 906, Fort Sumner, NM. After filing, a hearing is scheduled before the County Valuation Protest Board, where you can present your evidence. The board issues a decision within 45 days.

Where can I find De Baca County tax lien auction details?

Tax lien auctions are posted on the county treasurer’s notice board and on the state Taxation and Revenue Department website. Listings include parcel numbers, total delinquent tax, and auction date. Interested buyers should register online, provide a cash deposit, and be prepared to pay the full amount within 48 hours after winning a bid. Successful bidders receive a tax lien certificate that may lead to a tax deed if the owner does not redeem.