City Watch
Short-term rental rules in Taos Ski Valley, NM
How Taos Ski Valley regulates short-term rentals: the rules that apply, their sources, and pending changes.
Short-term rentals here are subject to registration, a lodging tax, or a small number of operating rules.
- Village levies its own 5% municipal lodgers' tax reaching stays under 30 days
- STR permitted broadly by zoning (single-family, multi-family, hotel and lodge units) — no residential-zone exclusion
- Only a lodgers' tax registration + monthly report required (not an STR-specific license/permit)
- No cap, per-owner limit, primary-residence, or night-limit device found in Village code
Based on: Village of Taos Ski Valley — Lodger's Tax Ord. 2012-14 (amending Ord. 2004-14), 5% occupancy tax reaching <30-day STR
Summary of the rule
Village of Taos Ski Valley Ordinance 2012-14 (Amended Lodger's Tax Act, amending Ord. 2004-14), Section 4 IMPOSITION OF TAX (verbatim): 'The imposed occupancy tax of three and one-half percent (3.5%) of gross taxable rent for lodging within the Village paid to vendors is hereby increased to five percent (5%) effective July 1, 2004.' Section 6 EXEMPTIONS: tax does NOT apply where a vendee has been a permanent resident / has a written agreement 'for a period of at least thirty consecutive days' — i.e. the 5% tax REACHES stays UNDER 30 days (STR). Section 3(I) 'Taxable premises' includes 'a hotel, apartment,... bed and breakfast, lodge,... mobile home,... cabin or other premises for lodging' (NO 6-or-more-rooms floor — reaches whole-home STR); Section 3(O) 'Vendor' expressly includes 'property managers, property management companies or real-estate managers'. The Village levies its OWN municipal lodgers' tax reaching STR stays.
View the ordinance source ↗✓ Verified
Last reviewed Sep 17, 2026 · Sources · Report an error
Pending legislation
Monitoring Taos Ski Valley · system last checked Oct 25, 2026
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City Watch provides good-faith summaries of publicly available information as of the review date shown. Rules, enforcement, and permit availability can change, and summaries may contain errors or omissions. Ratings describe the general regulatory environment; they do not establish whether a particular property or stay is permitted. This is general information, not legal advice. Before buying, listing, or hosting, verify applicable requirements with the responsible authorities and review any HOA, condominium, deed, or lease restrictions.