Short-Term Rentals in Sandoval County, NM (2026)
2 rules for unincorporated Sandoval County, New Mexico.
Verified from official government sources
Short-Term Rental Permits
Sandoval County's zoning code lists 'Short Term Rentals' as a permissive, by-right use in the Rural Residential/Agricultural (RRA) District, the zoning that covers most of the unincorporated county, so an STR host there doesn't need a conditional-use permit or zoning hearing the way a bed-and-breakfast does.
Sandoval County STR Zoning Permit Requirement
Few RestrictionsSandoval County Zoning Ordinance § 9(1)(B)(9)
Permissive Uses. Any of the following uses are allowed in this zone district: 1.One singular dwelling unit per lot;2.One Guest House per lot, provided that:a.All applicable requirements of the New Mexico Environment Department are met prior to construction of a Guest House.b.All other applicable requirements of this Ordinance are met.3.Accessory uses and structures;4.Agricultural activities, in...
Taxes & Fees
Short-term rental hosts count as 'taxable premises' under Sandoval County's Lodger's Tax Ordinance, so anyone who advertises a rental and collects guest payments outside the county's incorporated cities owes the same five percent occupancy tax and must hold a county clerk vendor's license before booking any stay.
Sandoval County STR Lodger's Tax and License
Some RestrictionsSandoval County Code § 36-96
Short term rental provider means a person who facilitates the rental of lodging by: (1)Advertising the lodging by any means, whether physical or electronic, including by internet website, online booking platform, catalog, television or radio broadcast, or any other published means; and(2)Collecting payment from the vendee and transmitting that payment to the vendor either directly or indirectly...
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