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Short-term rentals (STRs), commonly referred to as "vacation rentals" or "holiday rentals," are legal in De Baca County, New Mexico, but are subject to state regulations including the Lodgers' Tax and the Gross Receipts Tax, which range from 5.125% to 8.6875%. Primarily, rentals like cabins in rural settings thrive, catering mainly to tourists exploring the region's natural landscapes and historical sites rather than business travelers, reflecting a trend toward vacation-specific accommodations. The county's market is shaped by seasonal tourism, particularly from visitors drawn to New Mexico's rich culture and outdoor activities. Local regulations require permits, and property owners must comply with safety and zoning laws, which are enforced by the New Mexico Taxation and Revenue Department as well as local governing authorities. For detailed information on regulations in De Baca County, visit the official page at.
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