State Airbnb laws2026 27 sources cited

New Mexico Short-Term Rental Laws & Hotel Tax (2026)

Short-term rentals are legal in New Mexico. Each city or county issues its own permit (Albuquerque $120, Ruidoso $300, Las Cruces $35), and gross receipts tax of 5.125% to 8.6875% applies, plus lodgers' tax of up to 5%.4,13,14,15,17,18,19,21,22,23

Source: AirROI Reviewed by , Founder @ AirROI Rules checked

From 26 official sources and 1 Airbnb help page. Not legal advice.

The short answer

New Mexico Airbnb Laws in Brief

  • Permits are local: Albuquerque charges $120 the first year and $90 to renew, Ruidoso $300 a year, Las Cruces $35 a year plus $50 once, and Angel Fire $75 per full bathroom.
  • Gross receipts tax runs 5.125% to 8.6875% depending on location; local lodgers' tax adds up to 5%, with a 1% hospitality fee in Albuquerque and a 2% convention center fee in Santa Fe.
  • Caps exist: the Town of Taos limits permits to 120, and Santa Fe limits new residential permits with a citywide cap, 50-foot spacing and a 25% limit in multi-unit buildings.
  • Hosts need a New Mexico tax ID, and several cities still require a monthly lodgers' tax report when Airbnb remits the tax.

At a glance

New Mexico Short-Term Rental Laws at a Glance

State license required
Yes
Latest rule change
Jul 1, 2026

The laws in brief

The rules a New Mexico host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

New Mexico Short-Term Rental Laws at a Glance
TopicRule
PermitPermits come from the local government13,15,17,19,21,23
WhereSanta Fe: citywide cap, 50-foot spacing and a 25% limit15
Minimum stayUnder 30 days is a short-term rental1,13,17,21
GuestsAlbuquerque: two adults per bedroom, gatherings capped at 2013,14
Listing displayTown of Taos: permit number in every ad4
PlatformsAirbnb pays the gross receipts tax; hosts still report6,27
SafetyRuidoso: weather radio, extinguishers and no fire pits17,18
InsuranceLas Cruces: $500,000 liability insurance21

Your home

Can You Host an Airbnb in New Mexico? It Depends on the Home

Whether you can host in New Mexico turns on whose home it is and whether you live there.

Your own home, rented whole while you're away

Allowed with conditions

Allowed with a New Mexico tax ID and the local permit: Albuquerque charges $120 for the first year, Ruidoso $300 a year, and Las Cruces $35 a year plus a $50 one-time registration.13,18,21,22

A second home or investment property

Allowed with conditions

Possible where permits are open, but Santa Fe limits new residential permits with a citywide cap and 50-foot spacing, and the Town of Taos stops at 120 permits.15,23

A home in the Town of Taos historic district or central business district

Not allowed

New short-term rentals are prohibited there; a unit permitted earlier and in compliance may renew its permit.23

A home in unincorporated Taos County

Allowed with conditions

Governed by Taos County Ordinance 2024-4 rather than the town rules, with a zoning clearance application and separate checklists for owner-occupied and non-owner-occupied rentals.24

Permit

Do You Need a License for Airbnb in New Mexico?

Yes. New Mexico hosts need the Local short-term rental permit or business registration from city, village or county where the home stands (for example the Albuquerque Planning Department, the Santa Fe Short-Term Rental Office or the Village of Ruidoso). It costs $120.4,13,14,15,17,18,19,21,22,23

Who needs it
Hosts in Albuquerque, Santa Fe, Ruidoso, Angel Fire, Las Cruces, the Town of Taos and unincorporated Taos County; every host renting for under 30 days also needs a New Mexico tax ID.4,13,14,15,17,18,19,21,22,23
Issued by
The city, village or county where the home stands (for example the Albuquerque Planning Department, the Santa Fe Short-Term Rental Office or the Village of Ruidoso)
Valid for
Albuquerque and Angel Fire permits renew every year; Santa Fe permits expire each December 31 and Town of Taos permits expire each September 30.
Processing
Albuquerque usually approves a complete application in 5 to 7 business days.
On listings
The number must appear on every listing
Platform checks
The Town of Taos requires the permit number in every online listing; no statewide platform check applies.

Fees

Fees
FeeAmount
Albuquerque permit, first yearPer unit, for the first year.$120
Albuquerque permit renewalPer unit, second and following years.$90
Ruidoso permitCovers the permit, inspection and notifications; a $50 reinspection fee and a $300 late renewal fee apply.$300
Las Cruces business registrationCity registration fee, in force since January 1, 2026.$35
Las Cruces Visit Las Cruces registrationPer unit, plus a $35 annual renewal fee per unit.$50
Angel Fire permit per full bathroomA half-bath costs $40, so a home with 2 1/2 baths pays $190 a year.$75

Who qualifies

  • Albuquerque: a business license, which needs a New Mexico tax ID, and a permit for each unit
  • Santa Fe: new residential permits are subject to a citywide cap, 50-foot spacing and a 25% limit in multi-unit buildings
  • Town of Taos: permits capped at 120, and new permits prohibited in the historic district and central business district
  • Angel Fire: a New Mexico tax ID is required before the permit is issued

How to apply

  1. Register with the Taxation and Revenue Department for a New Mexico tax ID (CRS number).
  2. Get a business license or registration from the city or village where the home stands.
  3. Apply for the local short-term rental permit and pass the required fire or safety inspection.
  4. Register for the local lodgers' tax and report each month even if Airbnb remits it.

Permit rules

Permits come from the local government
New Mexico has no single statewide permit. Albuquerque, Santa Fe, Ruidoso, Angel Fire, Las Cruces and the Town of Taos each require their own permit or registration for short stays.13,15,17,19,21,23
A New Mexico tax ID comes first
Albuquerque requires a business license, which needs a New Mexico tax ID, before a short-term rental permit; Angel Fire issues no registration without the number.14,19
Airbnb pays the gross receipts tax; hosts still report
Marketplace providers such as Airbnb report and pay gross receipts tax on the stays they book. Hosts report the receipts on their own return and claim a deduction, so they owe no second tax but must still file.6,27
Albuquerque: $120 permit, $90 to renew
Albuquerque requires a permit for each unit rented for 29 days or less. The first year costs $120 and renewals cost $90; the ordinance took effect on April 23, 2021.13,14 Applies to: Albuquerque · In force since April 23, 2021
Santa Fe: business registration plus a permit
Santa Fe defines a short-term rental as a dwelling rented for fewer than 30 calendar days. Every rental needs a business registration and either a residential permit or, outside residential zoning, a non-residential registration.15,16 Applies to: Santa Fe
Ruidoso: $300 annual permit with inspection
Ruidoso requires an annual permit that costs $300 and covers the inspection and notifications. Compliance reinspections cost $50, and a late renewal adds $300. The village adopted Ordinance October 2026 in June 2026.17,18 Applies to: Ruidoso
Angel Fire: permit fee set by bathrooms
Angel Fire requires a permit for every short-term rental under a resolution adopted on December 16, 2024. The annual fee is $75 per full bathroom and $40 per half-bath, and a fire inspection is required before opening and every year.19,25 Applies to: Angel Fire · In force since December 16, 2024
Las Cruces: city registration and Visit Las Cruces listing
Since January 1, 2026 Las Cruces requires a $35 annual city business registration and a Visit Las Cruces registration of $50 once plus $35 a year per unit. Enforcement began July 1, 2026.21,22 Applies to: Las Cruces · In force since January 1, 2026
Town of Taos: permit number in every ad
A valid permit number must appear in all advertising for a Town of Taos short-term rental, including listings on online platforms.4 Applies to: Taos

Who can host

What New Mexico Cities and Counties Can and Can't Regulate

Santa Fe: citywide cap, 50-foot spacing and a 25% limit
New residential permits are issued first come, first served under a citywide residential permit cap. A residential rental cannot be within 50 feet of another, and in buildings of four or more units no more than 25% may be rented short term.15 Applies to: Santa Fe
Town of Taos: permits capped at 120
The Town of Taos issues short-term rental permits first come, first served until 120 have been issued, and permits expire each September 30.4,23 Applies to: Taos
Town of Taos: banned in the historic district
Short-term rentals are prohibited in the Town of Taos historic districts, the historic and hotel overlay zones and the central business district; units permitted earlier may renew.23 Applies to: Taos
Unincorporated Taos County has its own ordinance
Taos County adopted Ordinance 2024-4 on August 20, 2024, which sets separate rules for short-term rentals outside town limits, including communities such as El Prado.24 Applies to: Taos County · In force since August 20, 2024

Local rules

Local Rules in New Mexico's 6 Largest Airbnb Markets

A state license doesn't replace local rules. Cities and counties still set registration, occupancy, parking and safety requirements. These are New Mexico's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or license number.

  1. 1. Albuquerque

    Bernalillo County

    Albuquerque requires a permit for every unit rented for 29 days or less, at $120 the first year and $90 to renew. Operators also need a city business license backed by a New Mexico tax ID, and report the 5% lodgers' tax and 1% hospitality fee each month even when Airbnb remits them.3,13,14,27

    • Permit per unit: $120 first year, $90 renewal; usually approved in 5 to 7 business days
    • Applies to rentals of 29 days or less; ordinance in force since April 23, 2021
    • Occupancy of 2 adults per bedroom plus two; gatherings capped at 20
    • Lodgers' tax 5% plus a 1% hospitality fee, reported monthly by the 25th

  2. 2. Santa Fe

    Santa Fe County

    Santa Fe defines a short-term rental as a dwelling rented for fewer than 30 calendar days and requires a business registration plus a residential permit or, outside residential zoning, a non-residential registration. New residential permits are limited by a citywide cap, 50-foot spacing and a 25% limit in multi-unit buildings. Lodging taxes are 5% plus a 2% convention center fee.15,16

    • Business registration plus a residential permit or non-residential registration
    • Citywide residential permit cap; new permits first come, first served
    • No residential rental within 50 feet of another; no more than 25% of units in multi-unit buildings
    • Permits expire each December 31; renewal season runs January 1 to April 15

  3. 3. Ruidoso

    Lincoln County

    Ruidoso requires a New Mexico tax ID, a village business license and an annual short-term rental permit of $300 that includes the inspection. Guests pay 5% lodgers' tax plus gross receipts tax, and the village adopted Ordinance October 2026 in June 2026.17,18,27

    • Annual permit $300, with a $50 reinspection fee and a $300 late renewal fee
    • Rentals of fewer than 30 nights; lodgers' tax 5% and gross receipts tax on the gross charge
    • Two adults per sleeping unit and one off-street parking space per sleeping unit
    • Working NOAA Weather Radio, extinguishers and smoke alarms; no fire pits

  4. 4. Angel Fire

    Colfax County

    Angel Fire requires a New Mexico tax ID, a village business registration and a short-term rental permit whose annual fee is set by the number of bathrooms. Hosts collect a 5% lodgers' tax and a 2.4% sports and recreation fee, and report them monthly by the 25th.19,20,25

    • Permit fee $75 per full bathroom and $40 per half-bath each year
    • Fire inspection before opening and every year
    • Lodgers' tax 5% and sports and recreation fee 2.4% on all fees charged
    • Monthly report by the 25th; late reports draw a 10% penalty, at least $100

  5. 5. Las Cruces

    Dona Ana County

    Since January 1, 2026 Las Cruces requires a $35 annual city business registration and a Visit Las Cruces registration of $50 once plus $35 a year per unit, with enforcement from July 1, 2026. Lodgers' tax is 5%, and civil fines run $50 to $500.21,22

    • City business registration $35 a year; Visit Las Cruces registration $50 once plus $35 a year per unit
    • Occupancy of two people per bed plus two; $500,000 minimum liability insurance
    • Neighbors within 500 feet notified within 10 days of registering
    • Lodgers' tax 5%; civil fines $50 to $300 first offense, $300 to $500 after

  6. 6. Taos

    Taos County

    The Town of Taos requires an annual short-term rental permit, caps permits at 120 and prohibits new rentals in the historic district and central business district. The lodgers' tax is 5%; unincorporated areas around the town, including El Prado, fall under Taos County Ordinance 2024-4.4,23,24,27

    • Annual permit; permits expire each September 30 and renew by November 30
    • Permits capped at 120, first come, first served
    • New rentals banned in the historic district, overlay zones and central business district
    • Permit number required in all advertising

Taxes

New Mexico Short-Term Rental Taxes

No single rate: gross receipts tax of 5.125% to 8.6875% plus local lodgers' tax of up to 5%, with a 1% hospitality fee in Albuquerque and a 2% convention center fee in Santa Fe.

New Mexico Short-Term Rental Taxes
TaxRateCollected by
New Mexico gross receipts tax (state and local) 5.125% to 8.6875% of the listing price, including cleaning and guest fees, depending on location—5,6,27Airbnb
Local lodgers' (occupancy) tax Up to 5% of the rent, set by each municipality or county; 5% in Albuquerque, Santa Fe, Ruidoso, Taos, Angel Fire and Las Cruces5%2,20,21,27Airbnb
Albuquerque hospitality fee 1% of the listing price, including cleaning fees, for stays of 29 nights or fewer1%27Airbnb
Santa Fe convention center fee 2% on top of the 5% lodgers' tax, for a combined 7%2%16,27Airbnb
Angel Fire sports and recreation fee 2.4% of gross rent, on top of the 5% lodgers' tax2.4%19,20Host

What the host still handles

  • A New Mexico tax ID (CRS number) with the Taxation and Revenue Department, and a gross receipts tax return that reports booking receipts and claims the marketplace deduction
  • A city or village business license or registration where required (Albuquerque, Santa Fe, Ruidoso, Angel Fire, Las Cruces, Taos)
  • A lodgers' tax account with the local government, including monthly reports by the 25th in Albuquerque, Santa Fe and Angel Fire
  • Lodgers' tax and gross receipts tax collection for guests booked outside Airbnb or in places Airbnb does not list2,5,6,16,20,21,27

Operating rules

Operating Rules for New Mexico Short-Term Rentals

Under 30 days is a short-term rental
State tax rules treat a rental of fewer than 30 days as a short-term rental. Albuquerque and Ruidoso apply the rules to stays of 29 days or less, and Las Cruces covers rentals of up to three months.1,13,17,21
Gross receipts tax applies to short-term rentals
A person in the business of short-term rentals owes New Mexico gross receipts tax, and may also owe lodgers' tax to the county or municipality.1,5
Local lodgers' tax is capped at 5%
Under the Lodgers' Tax Act a municipality or county may charge an occupancy tax on lodging of up to 5% of the gross taxable rent. Lodgers' tax is not a state tax and the Taxation and Revenue Department does not administer it.2,6
Monthly lodgers' tax reports are due by the 25th
Albuquerque, Santa Fe and Angel Fire require monthly reports by the 25th; Albuquerque requires one even when Airbnb or Vrbo remits the tax.14,16,20 Applies to: Albuquerque, Santa Fe and Angel Fire
Albuquerque: two adults per bedroom, gatherings capped at 20
Overnight occupancy is limited to 2 adults over age 12 per bedroom, plus a general allowance of two; gatherings are limited to twice the overnight occupancy, up to 20 people, and gatherings larger than the overnight occupancy must disperse by 10 p.m.13,14 Applies to: Albuquerque · In force since April 23, 2021
Ruidoso: weather radio, extinguishers and no fire pits
Every Ruidoso rental must provide a working NOAA Weather Radio, mounted fire extinguishers and smoke alarms, and fire pits and open flames are prohibited.17,18 Applies to: Ruidoso
Ruidoso: two adults per sleeping unit
Occupancy is limited to two adults per sleeping unit, and each sleeping unit needs at least one off-street parking space.18 Applies to: Ruidoso
Las Cruces: two people per bed plus two
Overnight occupancy is limited to two people per bed plus two more per unit, excluding children under two, and the operator must carry at least $500,000 in liability insurance.21 Applies to: Las Cruces · In force since January 1, 2026
Las Cruces: $500,000 liability insurance
Operators must maintain liability insurance of at least $500,000 and show proof when asked.21 Applies to: Las Cruces · In force since January 1, 2026
Assessors may classify rentals as nonresidential
The Taxation and Revenue Department says county assessors may treat short-term rentals not used primarily for permanent habitation as nonresidential property, which removes the 3% residential valuation cap; a 2026 bill to stop this was postponed indefinitely.9,10,11

Fines

How to Avoid Airbnb Fines in New Mexico

Fines in New Mexico fall on hosting without the approvals described above, or outside the rules. With them in hand and the rules followed, none of the fines below apply.

  • Failing to pay lodgers' tax: local ordinances must make it a misdemeanor with a fine of up to $500, up to 90 days in jail, or both.12
  • Las Cruces: civil fines of $50 to $300 for a first offense and $300 to $500 for later offenses, with possible revocation of the registration.21
  • Late lodgers' tax in Santa Fe: a penalty of 10% of the tax due or $100, whichever is greater, plus 1% interest a month.16
  • Operating without a valid permit in the Town of Taos is a petty misdemeanor.4
  • Ruidoso: unresolved complaints add strikes against a permit, and three strikes bring suspension or revocation; a late renewal costs $300.17,18

Changes

What's Changed in New Mexico's Airbnb Rules

No change was scheduled when the rules were checked on October 17, 2026; the most recent are listed first.

  1. July 1, 2026
    Las Cruces enforcement begins

    Enforcement of the Las Cruces short-term rental ordinance began on July 1, 2026.22

  2. June 2026
    Ruidoso adopts Ordinance 2026-10

    The Village of Ruidoso Council adopted Ordinance October 2026 in June 2026, updating its short-term rental permit, business license and tax rules.17

  3. February 2026 Lapsed
    Centralized lodgers' tax study postponed

    House Memorial 62, which asked for a task force on centralized collection of lodgers' tax and gross receipts tax from short-term rentals, was postponed indefinitely.26

  4. February 2026 Lapsed
    Property tax classification bill postponed

    Senate Bill 149, which would have classified short-term rentals as residential property for property tax statewide, was postponed indefinitely in the 2026 session.10,11

  5. January 1, 2026
    Las Cruces registration requirements take effect

    Las Cruces required a city business registration and a Visit Las Cruces registration for every short-term rental from January 1, 2026.21,22

  6. December 2025
    HM 52 work group report delivered

    The work group report, compiled by the Economic Development Department, went to the Economic and Rural Development and Policy Committee, with the Taxation and Revenue Department noting that assessors may classify some rentals as nonresidential.9

  7. March 22, 2025
    Legislature asks for a short-term rental study

    The House passed House Memorial 52 by 63 to 0, asking state agencies to form a work group on short-term rental taxation and regulation and asking county assessors to pause reclassifying rentals as nonresidential.7,8

  8. December 16, 2024
    Angel Fire adopts permit rates

    Angel Fire passed Resolution 2024-76 on December 16, 2024, requiring every short-term rental to hold a permit, with fees set by the number of bathrooms.19,25

  9. September 24, 2024
    State tax rule defines short-term rentals

    An amended state rule, 3.2.116.10 NMAC, defines a short-term rental as fewer than 30 days and states that the business of short-term rentals is subject to gross receipts tax.1

  10. August 20, 2024
    Taos County adopts Ordinance 2024-4

    Taos County commissioners approved a short-term rental ordinance for unincorporated areas on August 20, 2024.24

  11. August 21, 2023 Not in force
    Albuquerque 1,200-permit cap bill fails

    City Council bill O-23-69, which would have capped citywide permits at 1,200, limited permits to three per person and required a local property manager, failed on August 21, 2023.3

  12. April 23, 2021
    Albuquerque short-term rental permit takes effect

    Albuquerque's Short Term Rental Ordinance took effect on April 23, 2021, requiring a permit for each unit rented for 29 days or less.13

Listing data

What New Mexico's Listings Show

What officials report

18,742
Active short-term rental listings statewide · as of January 2026The New Mexico Tourism Department reported 18,742 active short-term rental listings statewide as of January 2026, most of them standalone homes.10
$555.4 million
Estimated short-term rental revenue, 2025 · as of 2025Short-term rentals generated an estimated $555.4 million in rental revenue in New Mexico in 2025, according to the Tourism Department.10

Earnings

What Could a Short-Term Rental in New Mexico Earn?

The rules shape the numbers: a permit that costs $90 a year and a maximum of 20 guests. For a specific address, the Airbnb profit calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a home could earn

FAQ

New Mexico Short-Term Rental Laws: Frequently Asked Questions

Is Airbnb legal in New Mexico?

Yes. Short-term rentals are a taxed business in New Mexico, and cities, villages and counties issue the permits; Albuquerque, Santa Fe, Ruidoso, Angel Fire, Las Cruces and Taos all require one.1,13,15,17,19,21,23

Do I need a permit for Airbnb in New Mexico?

Usually yes, from the city, village or county where the home is: Albuquerque requires a permit for each unit, Santa Fe a business registration and permit, and Las Cruces a business registration plus a Visit Las Cruces registration. You also need a New Mexico tax ID.13,14,15,21

How much is a short-term rental permit in New Mexico?

It varies: Albuquerque charges $120 the first year and $90 to renew, Ruidoso $300 a year, Las Cruces $35 a year plus $50 once for the Visit Las Cruces registration, and Angel Fire $75 per full bathroom.13,18,19,22

Can I rent a home I don't live in?

It depends on the town. Santa Fe limits new residential permits with a citywide cap and 50-foot spacing, the Town of Taos stops at 120 permits, and unincorporated Taos County has separate checklists for owner-occupied and non-owner-occupied rentals.15,23,24

Does Airbnb collect hotel or lodgers' tax in New Mexico?

Airbnb collects gross receipts tax statewide and lodgers' tax in Albuquerque, Ruidoso, Santa Fe, Taos and several other places on its list. Hosts elsewhere, such as Angel Fire and Las Cruces, collect and remit lodgers' tax themselves.20,21,27

What is the hotel or lodging tax in New Mexico?

Gross receipts tax runs 5.125% to 8.6875% depending on location, and local lodgers' tax adds up to 5%. Albuquerque adds a 1% hospitality fee and Santa Fe a 2% convention center fee.2,16,27

Do I still file gross receipts tax if Airbnb pays it?

Yes. Hosts report the booking receipts on their own gross receipts tax return and claim the marketplace deduction, so they owe no second tax but must file.6

Do I report lodgers' tax if Airbnb remits it?

In Albuquerque, yes: operators must still report every month by the 25th even when Airbnb or Vrbo remits the tax. Santa Fe and Angel Fire also require monthly reports by the 25th.14,16,20

What is the fine for operating without a permit?

It is set locally. Las Cruces fines $50 to $300 for a first offense and $300 to $500 after that, the Town of Taos treats it as a petty misdemeanor, and state law requires local lodgers' tax ordinances to carry a fine of up to $500.4,12,21

Is there a limit on how many nights I can host?

No yearly night cap appears in the permit rules of these markets; the limits are on permits instead, such as 120 in the Town of Taos and Santa Fe's citywide cap.15,23

Can a New Mexico town ban short-term rentals?

Towns can restrict them by zone: the Town of Taos prohibits new short-term rentals in its historic district and central business district. The state memorial on short-term rentals asked only for a study, not for limits on local rules.7,23

Will listing my home change its property tax?

It can. The Taxation and Revenue Department says assessors may classify rentals not used primarily for permanent habitation as nonresidential, and a 2026 bill to prevent that was postponed indefinitely.9,11

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the state agency and your city or county has the final word on any application.

Sources

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

  1. 1. 3.2.116 NMAC: Sales of real property, section 10 (persons having rental units) · New Mexico State Records Center and Archives
  2. 2. NMSA 1978, Section 3-38-15: Lodgers' Tax Act, authorization of tax · New Mexico Statutes Annotated (text via FindLaw)
  3. 3. File O-23-69: Amending the Short-Term Rental Ordinance · City of Albuquerque City Council
  4. 4. Ordinance No. 22-12: Town of Taos Short-Term Rental Ordinance · Town of Taos
  5. 5. Gross Receipts Tax Overview · New Mexico Taxation and Revenue Department
  6. 6. Bulletin B-200.37: Gross receipts tax and marketplace providers of lodging (rev. 06/2024) · New Mexico Taxation and Revenue Department
  7. 7. House Memorial 52 (2025), committee substitute: short-term rental work group · New Mexico Legislature
  8. 8. House Memorial 52 (2025): bill status · New Mexico Legislature
  9. 9. 2025 HM 52 Report, Economic and Rural Development and Policy Committee · New Mexico Legislature
  10. 10. Fiscal Impact Report, Senate Bill 149 (2026): Property Tax Code Definitions · New Mexico Legislative Finance Committee
  11. 11. Senate Bill 149 (2026): bill status · New Mexico Legislature
  12. 12. Lodger's Tax Presentation · New Mexico Department of Finance and Administration, Local Government Division
  13. 13. Short Term Rentals (STR) · City of Albuquerque
  14. 14. Short Term Rental FAQ · City of Albuquerque
  15. 15. Short-Term Rentals · City of Santa Fe
  16. 16. Frequently Asked Questions: Lodger's Tax (updated 02.2026) · City of Santa Fe
  17. 17. Ruidoso Short-Term Rental Ordinance · Village of Ruidoso
  18. 18. New Rules for Short-Term Rentals in Ruidoso: What You Need to Know · Village of Ruidoso
  19. 19. 2025 Short-Term Rental Permit Application · Village of Angel Fire
  20. 20. Lodger's Tax · Village of Angel Fire
  21. 21. Short-Term Rental Property Registration & Lodgers Tax Guidelines · City of Las Cruces
  22. 22. City of Las Cruces Announces Short-Term Rental Registration Requirements Beginning in 2026 · City of Las Cruces
  23. 23. Short Term Rentals · Town of Taos
  24. 24. Taos County Short-Term Rental Ordinance · Taos County
  25. 25. Short Term Rentals · Village of Angel Fire
  26. 26. House Memorial 62 (2026): bill status · New Mexico Legislature
  27. 27. Occupancy tax collection and remittance by Airbnb in New Mexico · Airbnb Help Center