Short-term rentals in Tijeras, explained properly.

Sec. 26-861(1) limits the number of active short-term rental permits village-wide to 30. The section begins "Unless otherwise stated." How the Village ranks applicants or keeps a waiting list when 30 permits are in use is not shown in the saved text, so contact the Village before you buy to confirm a permit is available.

Sec. 26-861(2) sets 225 cumulative days in one calendar year for each dwelling unit. How rental days are counted or reported is not shown here. Operators must keep records available for Village inspection (Sec. 26-862(4)).

Sec. 26-861(3). "Directly adjoining" means sharing a common boundary along a public street frontage, and it also covers adjoining units in a multi-family dwelling. Which of two adjoining units keeps its permit, and any treatment of rentals that were operating earlier, is not shown here.

Sec. 26-864. The renewal fee amount is on file in the Village offices and is not shown in the saved text. The June 1 and June 30 dates recur each year.

Sec. 26-862(8). A new owner who wants to continue short-term rental use must submit a new application to the Village. Because of the 30-permit cap, a new application may depend on whether a permit is available.

Sec. 26-862(5) requires adequate short-term rental insurance coverage, and Sec. 26-864 lists proof of adequate insurance coverage among the application items. A required coverage amount is not shown here.

Sec. 26-861(5) defines commercial activities or events as intending to make money, offering goods or services for sale, or any other event or activity that is not residential in nature.

Sec. 26-863(2), an obligation on renters. Owners must also tell renters in writing that they shall comply with village ordinances (Sec. 26-863(3)).

Sec. 26-861(4) requires off-street parking "per section 26-795," and Sec. 26-863(1) tells renters to park only in designated areas supplied on the property. We haven't reviewed Sec. 26-795, so the number of spaces is not shown here.

Sec. 26-862(7). The exception in Sec. 26-682 (the sign rules in Chapter 26) is not in the pages we saved, so what it allows is not shown here.

Sec. 26-862(6) requires this information to be clearly visible and legible inside the unit, on or next to the interior of the front door, or in the informational material given to renters: a copy of the short-term rental permit; a copy of the business registration; the name of the owner or local contact, managing agency, agent or property manager and a telephone number reachable 24 hours a day, seven days a week; and a notification that the renter is responsible for complying with New Mexico law and Village ordinances.

Sec. 26-862(4). The purpose stated is to determine compliance with Chapter 26.

Sec. 26-865: the Village documents each alleged violation and gives the owner/operator written notice by certified mail, return receipt requested. The owner/operator must correct the violation within 45 days or face the penalties in Sec. 26-6. Sec. 26-6 is not in the pages we saved, so the fine amounts are not shown here. Unpaid taxes are also subject to Sec. 26-6 penalties (Sec. 26-862(3)).

The Lodgers' Tax Act (NMSA 1978 sections 3-38-13 to 3-38-25) lets a municipality impose an occupancy tax on lodging within its limits, and a county on lodging outside city limits, by ordinance. The tax may not exceed 5% of the gross taxable rent, which is the rent paid for lodging not counting state gross receipts tax or local sales taxes. Taxable premises are a hotel, motel or other premises used for lodging that is not the guest's household or primary residence. The tax does not apply to a guest who has been a permanent resident of the premises for at least 30 consecutive days or who has a written agreement for at least 30 consecutive days (unless the premises are temporary lodging near the guest's job), or when the rent is less than $2 a day. The person furnishing the lodging collects the tax on behalf of the city or county as a trustee and must charge it separately from the rent. The rate and filing rules that apply in a given place are set by that city's or county's own ordinance.

The Taxation and Revenue Department says gross receipts tax is imposed on businesses and is commonly passed on to the customer, in which case it must be stated separately on the invoice. Gross receipts include money received from leasing or licensing property employed in New Mexico. The rate varies by location because it combines state, county and municipal rates; since July 1, 2025 rates change only in July except in special situations. Marketplace providers without a physical presence in New Mexico are also subject to the tax once they have at least $100,000 of taxable gross receipts in the previous calendar year. State law lets receipts from leasing real property be deducted from gross receipts, but says that receipts hotels, motels, rooming houses, guest ranches or similar facilities receive from lodgers, guests, roomers or occupants are not receipts from leasing real property for that deduction.

The Taxation and Revenue Department says anyone who engages in business in New Mexico must register with it, and that engaging in business means carrying on any activity with the purpose of direct or indirect benefit. After registering, the business receives a New Mexico Business Tax Identification Number, used to report and pay taxes such as gross receipts tax. A marketplace provider without a physical presence in the state is engaging in business once it has at least $100,000 of taxable gross receipts sourced to New Mexico in the previous calendar year.