Short Term Rentals

UPDATE: On January 1, 2021 the Short Term Rental Ordinance No. 20-08 became effective.

Apply for a new Short Term Rental Permit Online

The online system to apply for a new Short Term Rental Permit will go live on April 1, 2022 and will remain open until all 120 permits have been issued. All STR permits will expire on September 30th of each year and you will have until November 30th to renew your STR Permit online. Please make sure all inspections and other requirements are complete prior to completing the online application to ensure your application is accepted. Only complete applications will be considered and will be issued on a first come first served basis. Contact Dinah Gonzales, Senior Planner, at or (575) 751-2034 or Nathan Sanchez, Planning Director, at or (575) 751-2035 with questions.

Current Requirements for Operating a Short Term Rental


    These practices are required by the State of New Mexico in order to operate a short term rental.
    Please refer to page 21 - Hotels, Resorts and Lodging: 

    The Town is also requiring that Short Term Rental owners/managers leave a 48-hour waiting period between reservations for deep cleaning and sanitizing.

  • Short Term Rental operators in the Town of Taos must obtain a valid Short Term Rental Permit. This permit must be renewed annually.
  • Short-Term Rental Units shall be prohibited within the Historic District(s) and Historic and Hotel Overlay Zones of the Town of Taos and in the Central Business District (CBD).  A STR unit within those zones that was previously permitted by the Town and in compliance at all relevant times with Ordinance No. 15-11, may renew their permit per Section Nine of Ordinance 20-08.
  • Short-Term Rental Units are only permitted in the following Zoning Districts: RA-20, RA-10, RA-6, RA, R-1, R-2, R-3, R-4, R-6, R-14, C-1 and C-2.  In some districts, a short-term Rental unit is a conditional use in which the appropriate conditional use permit is required before a short-term rental unit would be permitted in that district.
  • Please note that online payments for Lodger’s Tax is no longer available.  Please contact Customer Service at (575) 751-2019 for payment options.
  • Safety Issues. All short-term rentals must provide a rental packet containing contact information for the host and a local responsible party, safety information, as well as relevant Town rules and restrictions. Each listing must have an operable smoke detector, carbon monoxide detector, fire extinguisher, or other applicable safety features as determined by the Fire Marshall.
  • TAXES. Taos imposes a 5.0% Lodger's Tax on reservations of fewer than 30 nights. It also charges a Gross Receipt Tax on businesses operating in Taos. Hosts will be required to pay the Lodger’s Tax, Gross Receipt Tax, and all other taxes associated with providing short-term rentals. It is up to the individual host to collect the necessary taxes.