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Short-term rentals (STRs) in Colfax County, New Mexico, are legal and regulated primarily under local ordinances, particularly in spaces like Angel Fire, which sees a substantial influx of tourists year-round. The local term used for these rentals is "Lodging Units." Property owners must obtain a New Mexico Gross Receipts Tax number, along with a specific Lodger's License for short-term rentals, which involve stays of less than 30 consecutive nights. Popular properties include mountain cabins and condos, capitalizing on the area's appeal to both vacationers and business travelers. The business environment is heavily influenced by tourism, especially during the ski season and major outdoor events. The Colfax County government oversees STR regulations, requiring compliance with zoning laws and tax collection, including a total tax rate of 7.65% for gross receipts, a 5% Lodger's Tax, and a 2.4% Sports & Recreation fee. For more details, visit the official government websites: Angel Fire Short Term Rentals and Colfax County Ordinances.
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