Doña Ana County begins enforcement of short-term rental rules and new lodgers’ tax

Property owners must comply by July 16 or face enforcement actions, officials warn

Organ Mountain News report

LAS CRUCES - Doña Ana County is warning short-term rental property owners to comply with local rules and begin collecting a new 5% lodgers’ tax by July 16 or face enforcement actions.

The County recently began notifying owners of short-term rentals — often listed on platforms like Airbnb and VRBO — who are not in compliance with Ordinance No. 316-2020, which governs STR operations. Those found out of compliance have 30 days to meet permit and registration requirements or provide proof they are no longer offering the property as a rental.

In addition to enforcing the existing STR ordinance, the County is now implementing Ordinance No. 363-2025, a lodgers’ tax measure passed in April. It requires STR owners to charge renters an additional 5% tax and remit those funds to the County on a monthly or quarterly basis. More guidance is expected to be sent directly to affected property owners in the coming weeks.

The STR ordinance, in effect since January 2021, requires all short-term rental operators to:

• Register with the New Mexico Taxation and Revenue Department to obtain a Business Tax Number
• Apply for a one-time $50 STR permit and an annual $35 business registration with the Community Development Department
• Submit an STR application, proof of insurance, and a safety map showing the locations of fire extinguishers and smoke detectors

Once approved, property owners must notify neighbors within 200 feet by first-class mail, using a contact list provided by the County. Recreational vehicles may not be used as short-term rentals unless located within an approved RV park.

Failure to meet the ordinance requirements or submit proof of listing cancellation could result in suspension or revocation of the STR permit.

For more information or to download the application, visit www.donaana.gov/UDC. Property owners with questions can contact Kevin Apodaca at 575-525-6169 or email kevina@donaana.gov.