Short-term rentals, commonly referred to as short-term rental properties (STRs), are legal and regulated in San Miguel County, New Mexico, where they have seen a significant rise in popularity, particularly following events such as the Calf Canyon/Hermits Peak Fire. STRs typically thrive in various settings, including rural cabins and urban apartments, catering primarily to tourists who seek accommodations during the area’s peak outdoor seasons and local events. In addition to tourists, the market includes contractors and workers temporarily residing in the area, reflecting a diverse demand driven by both leisure and business needs. San Miguel County requires all STR operators to obtain a business license and pay Lodger’s Tax, equating their requirements with those of traditional hotels. The county implemented a Lodgers’ Tax Ordinance in April 2022, which mandates a permitting process that includes fire and building inspections, and a $150 initial permit fee with annual renewals costing $100. Enforcement of these regulations is managed by the San Miguel County Planning and Zoning Department, which is currently working to utilize third-party software to monitor and locate these rentals more effectively. For further details, please visit the official San Miguel County Planning and Zoning website at or the Las Vegas Optic article on the enforcement of lodging tax requirements at.