Overview: Are STRs allowed?

Yes—short‑term rentals (STRs) are allowed in Lincoln County, including Nogal, subject to state, county, and local zoning rules. New Mexico regulates STRs at the state level (business registration, gross receipts tax, and transient lodging tax), while local zoning, permits, and enforcement are typically municipal (e.g., Village of Ruidoso) or county‑based where no municipality has adopted its own overlay or licensing rules. Always confirm with your local zoning authority whether STRs are permitted on your specific parcel.

Key sources: Village of Ruidoso STR program (Ordinance 2025‑01 effective Feb 2025), NM Taxation & Revenue guidance on lodging taxes, and NM State/Taxation & Revenue portals (see References).

How to Start an STR Business in This Market

1. State registration and taxes (required for all NM STRs)

• Obtain a CRS (Combined Reporting System) Business Registration Number.
• Register for Gross Receipts Tax (GRT) and Lodgers’ Tax (also called Transient Lodging Tax).
• Set up state tax filings and online accounts.

2. Local permits and licensing

• If your property is within a municipality (e.g., Ruidoso), obtain a Short‑Term Rental Permit.
• In unincorporated Lincoln County (e.g., Nogal outside municipal limits), confirm zoning and any county licensing/requirements with the Lincoln County Manager’s Office.

3. Platform setup and compliance

• List your property on platforms (Airbnb, VRBO, etc.).
• Ensure compliance with safety, fire, wildlife, occupancy, parking, and noise requirements; display emergency information inside the unit.

4. Ongoing obligations

• Renew permits and registrations on schedule.
• Collect/remit applicable Lodgers’ Tax and GRT.
• Address complaints promptly; track any “strikes” under the local enforcement system.

Required Documents, Permits, Licenses, and Guidelines

| Requirement | Authority | What You Need | |---|---|---| | CRS Business Registration Number | NM Taxation & Revenue | Apply via NM TAP portal; obtain CRS number. | | Gross Receipts Tax (GRT) registration | NM Taxation & Revenue | Register for GRT; file/pay monthly or quarterly as assigned. | | Lodgers’ Tax (Transient Lodging Tax) | NM Taxation & Revenue | Register for Lodgers’ Tax; file/pay monthly or quarterly. | | STR Permit (municipal) | Municipality (e.g., Ruidoso) | Property address proof; compliance with zoning and safety. | | Annual inspection | Municipality (e.g., Ruidoso) | Initial inspection; compliance reinspection if required. | | Health requirements (if serving food) | NM Department of Health | Comply with applicable transient accommodation/health rules. | | Insurance | Private carrier | Consider short‑term rental insurance. | | Safety/wildlife information | Local ordinances | Post emergency info; follow fire‑wise and wildlife safety rules. |

Note (Ruidoso specific): New rules include a permit fee ($300), annual inspections (compliance reinspection $50), and an occupancy limit of two adults per sleeping unit. Hosts must meet Village Code, including fire and forestry ordinances.

Specific Regulations: City/County/State

New Mexico (state)

• Lodgers’ Tax and GRT apply to STRs rented 29 days or less.
• Additional state requirements (e.g., Transient Accommodation License) may apply depending on services provided.

Lincoln County (unincorporated areas, e.g., Nogal)

• STRs are subject to state taxes and local zoning; confirm whether STRs are a permitted use on your parcel. No county‑wide overlay ordinance was provided in the content reviewed.

Village of Ruidoso (municipal overlay)

• STRs allowed in most structures established as dwelling units; not allowed in RVs, tents, garages, boats, or non‑dwelling spaces; not allowed in dwellings located in commercial or industrial buildings or in live‑work units.
• Must be in compliance with all Village Code of Ordinances, including fire and forestry provisions.
• Fire‑wise community: Hosts are responsible for informing guests of current fire restrictions.
• Wildlife safety: It is illegal to feed, touch, tease, frighten, or intentionally disturb wildlife.
• Enforcement: Complaint hotline and online portal; unresolved issues may result in “strikes” against a permit (three strikes can lead to suspension or revocation).
• STR Registration & Tax Portal is managed via Deckard’s platform for the Village of Ruidoso.

Contacts and Authorities

Lincoln County (county‑wide, unincorporated areas such as Nogal)

• Lincoln County Manager’s Office
  • Address: 309 Central Ave., Carrizozo, NM 88301
  • Phone: 575‑648‑2390
  • Website: www.lincolncountynm.gov

Village of Ruidoso STR Program (for properties within Ruidoso)

• Short‑Term Rental Administrative Assistant: Chrysanti Jones
  • Phone: 575‑258‑4343, ext. 1065
  • Email: chrysantijones@ruidoso-nm.gov
  • STR Registration & Tax Portal: portal.deckard.com/nm-lincoln-village_of_ruidoso-str-portal/
  • Online Complaint Portal: complaints-str.deckard.com/ruidoso-nm-str-complaints
  • 24/7 Complaint Hotline (Ruidoso STR): 575‑315‑8354
  • STR Public Portal (Ruidoso, maintenance status noted): str-public-portal.deckard.com/?place=nm-villageofruidoso

New Mexico State (business/tax registration)

• NM Taxation & Revenue (Business Portal): www.tax.newmexico.gov/Businesses/default.aspx
• State TAP portal for business registration: tap.state.nm.us/TAP/_/

Step‑by‑Step Licensing & Tax Setup (with Links)

1. State business setup

• Obtain a CRS Business Registration Number and register for GRT and Lodgers’ Tax: www.tax.newmexico.gov/Businesses/default.aspx

2. Ruidoso STR permit (if within Village limits)

• Registration & Tax Portal: portal.deckard.com/nm-lincoln-village_of_ruidoso-str-portal/
• Follow portal prompts; ensure you have property address proof and zoning compliance.
• Fee schedule (Ruidoso): Permit $300; compliance reinspection $50.

3. Food service (if applicable)

• Comply with NM Department of Health requirements for transient accommodations.

4. Ongoing compliance

• File/pay GRT and Lodgers’ Tax monthly/quarterly through state accounts.
• Maintain permits, inspections, and safety postings.

Enforcement and Complaint Process (Ruidoso example)

• Monitoring: AI tracking plus staff review of national and local listings.
• Complaint system: 24/7 hotline (575‑315‑8354) and online portal.
• “Three strikes” policy: Unresolved complaints may lead to permit suspension or revocation after accumulating strikes.
• Public map: A public portal showing licensed STRs is planned/available (subject to maintenance status).

References and Source Links

• Village of Ruidoso STR program overview and Ordinance 2025‑01: www.ruidoso-nm.gov/short-term-rentals
• Village Code of Ordinances (Municode): library.municode.com/nm/ruidoso
• NM Taxation & Revenue—Business information: www.tax.newmexico.gov/Businesses/default.aspx
• NM TAP portal (Business Registration): tap.state.nm.us/TAP/_/
• Ruidoso STR Registration & Tax Portal: portal.deckard.com/nm-lincoln-village_of_ruidoso-str-portal/
• Ruidoso STR Public Portal: str-public-portal.deckard.com/?place=nm-villageofruidoso
• Ruidoso STR Online Complaint Portal: complaints-str.deckard.com/ruidoso-nm-str-complaints
• Ruidoso Wildlife Safety Rack Card (PDF): www.ruidoso-nm.gov/s/VOR_Wildlife_RackCard.pdf
• Village Ordinance 2025‑01 (STR Overlay, effective Feb 2025): www.ruidoso-nm.gov/s/STR-Ordinance-2025-01.pdf
• Lincoln County Government website: www.lincolncountynm.gov

Notes:

• The Village of Ruidoso’s STR program provides the clearest local regulatory model in Lincoln County included in the reviewed materials; municipal rules vary and may change.
• In unincorporated Nogal, start with the Lincoln County Manager’s Office and your local zoning officials to confirm land‑use eligibility and any local licensing requirements. If within Ruidoso municipal limits, follow the Village STR program.