GMU 40 is mostly private land, there is plenty of State Land to hunt on though. I recomend going onto mytopo.com and purchasing a map for GMU 40. If you select their printed maps you will see where they have the GMU hunting maps for purchase. They clearly lay out the private, state, BLM, and national forest lands. Even if you do not want to pay for them you can at least look at them all you want. Once you get that map go scout and confirm what you think. As for an elk tag start looking at craigslist and the albuquerque journal classifieds. As the season comes closer those prices will drop. I have seen some landowners start at $1100 and drop to $400 for a bull tag.It is all just a matter of how much notice you are required to give for putting in for leave and how much you are willing to spend. If money is not a big issue and you got some leave saved up you can also check out colorado. They have some units that are over the counter archery. I would look at Units 78 and 81. They are both just North of NM and have potential to produce a good animal. The price of an out of state tag is about $550. Good luck