Comprehensive short-term rental guides for 7 markets in New Mexico.
2 markets
New Mexico
The Town of Taos requires all short-term rental operators to obtain both a business license and a specific STR permit, with fees varying based on whether the owner resides on-site. The town imposes a 7% Lodgers' Tax and limits owners to holding only one STR permit at a time.
5 markets
Short-term rentals in Albuquerque are regulated under Part 13-1-4 of the City Code, requiring an annual permit ($50) and business registration. Hosts must comply with a 10-person occupancy cap, 24/7 local response requirements, and an 8% combined Lodgers' and Hospitality tax.
The City of Santa Fe strictly regulates short-term rentals, limiting non-owner occupied permits to one per person and imposing a significant $1,000 initial application fee. Hosts must collect and remit a 7% Lodgers' tax in addition to state gross receipts tax.
The Village of Angel Fire requires all short-term rental operators to obtain an annual STR permit and pay a 5% Lodgers' Tax. Regulations are governed by Ordinance 2022-04, which mandates occupancy limits and monthly tax reporting regardless of platform remittance.
The Village of Ruidoso requires all short-term rentals to obtain an annual permit and undergo a fire safety inspection. Occupancy is strictly limited based on bedroom count, and all properties must utilize bear-proof trash containers to comply with local wildlife protection laws.
Short-term rentals in the Town of Red River are regulated through a mandatory Business License and a 5% Lodgers Tax. All hosts must register with both the State of New Mexico for Gross Receipts Tax and the Town for local lodging taxes, with monthly reporting required regardless of occupancy.
Las Cruces requires short-term rentals to obtain both a city business registration and a unit-specific registration with Visit Las Cruces, while adhering to strict neighbor notification and occupancy rules.