Overview

Short-term rentals are ALLOWED in Ranchos-de-Taos, New Mexico, which falls under Taos County's jurisdiction in unincorporated areas. The county implemented Ordinance 2024-4, which became effective October 19, 2024, establishing comprehensive regulations for short-term rentals in unincorporated Taos County areas, including Ranchos-de-Taos.

How to Start a Short-Term Rental Business in Ranchos-de-Taos

1. Application Process (County-Level)

• Effective Date: Applications accepted starting October 21, 2024
• Application Method: Submit to Taos County Planning Department via email (str.application@taoscountynm.gov) or in-person (105 Albright Street, Suite H, Taos, NM 87571)
• Document Format: All documents must be submitted as PDF files when emailed
• Processing: Applications are reviewed on a first-come, first-served basis

2. License and Permit Requirements

Taos County STR Permit (Required)

• Annual permit required for all STR operations
• Separate applications and requirements for:
  • Owner-occupied properties
  • Non-owner-occupied properties
• Permit duration: Annual renewal required

Business Registration

• New Business Registration application required
• Lodging Establishment Application required

3. Zoning Compliance

• STRs permitted in unincorporated Taos County areas
• Confirm zoning compliance with local planning department before proceeding
• Some zoning districts may require conditional use permits

Required Documents, Permits, Licenses, and Guidelines

Documents Required:

1. Short Term Rental Permit Application
2. Rural Addressing Application
3. STR Owner Permission Statement
4. Affidavit of Compliance (owner-occupied or non-owner-occupied versions)
5. Fire Department Requirements for Residential Occupancy compliance
6. New Business Registration
7. Lodging Establishment Application

Safety Requirements:

• Compliance with Fire Department Requirements for Residential Occupancy
• Smoke detectors, carbon monoxide detectors, fire extinguisher
• Safety information packet with contact details for host and local responsible party

Tax Registration:

• CRS Number: Required from New Mexico Taxation and Revenue Department
• State Gross Receipts Tax (GRT) applies
• County Lodger's Tax for rentals under 30 days

Specific Regulations for Short-Term Rentals

Taos County (Governing Authority for Ranchos-de-Taos)

Permit Structure:

• Different requirements for owner-occupied vs non-owner-occupied properties
• Separate checklists for each type (owner-occupied and non-owner-occupied)
• Annual renewal required

Key Compliance Areas:

• Fire safety standards
• Zoning compliance
• Business registration
• Tax obligations
• Rural addressing requirements

Prohibited Activities:

• Operating without proper permits
• Non-compliance with fire safety standards
• Violations of zoning requirements

State-Level Regulations (New Mexico)

Tax Obligations:

• Gross Receipts Tax (GRT) on all STR income
• State CRS (Combined Reporting System) number required for tax reporting
• County-specific lodger's taxes for rentals under 30 days

Municipal Context (Town of Taos - For Reference Only)

While Ranchos-de-Taos is outside Town of Taos limits, understanding town regulations provides context:

• Historic District restrictions
• Central Business District prohibitions
• Specific zoning district allowances

Contact Information for Local Authority

Taos County Planning Department (Primary Authority)

• Phone: (575) 737-6440
• Email: str.application@taoscountynm.gov
• Physical Address: 105 Albright Street, Suite H, Taos, NM 87571
• General County Phone: (575) 737-6300

Complaint Reporting

• Phone: (575) 741-2713
• Online Portal: Taos County STR Complaint System

Application and Compliance

• Email Applications: str.application@taoscountynm.gov
• Document Submission: PDF format required for emailed applications

Additional Resources

• Fee Schedule: Available through county resolutions
• Planning Department: Primary contact for zoning questions
• Building Inspections: Required for safety compliance

Source Links

1. Taos County STR Ordinance 2024-4
2. Taos County STR Ordinance Main Page
3. Owner-Occupied Checklist
4. Non-Owner-Occupied Checklist
5. Rural Addressing Application
6. Fire Department Requirements
7. New Business Registration Application
8. Lodging Establishment Application
9. STR Owner Permission Statement
10. Affidavit of Compliance - Owner Occupied
11. Affidavit of Compliance - Non-Owner Occupied
12. Short Term Rental Permit Application
13. Complaint Submission Portal
14. Town of Taos STR Information
15. New Mexico Taxation and Revenue Department

Important Note: Since Ranchos-de-Taos is in unincorporated Taos County, all STR operations are governed by Taos County Ordinance 2024-4 and related county regulations. The Town of Taos regulations apply only within municipal limits and serve as reference context only.