Stays of 30 consecutive days or more in an Albuquerque short-term rental are not subject to the city's lodgers' tax under New Mexico law, and effectively shift to a residential tenancy under the Uniform Owner-Resident Relations Act.
New Mexico's Lodgers' Tax Act (NMSA §3-38-13) and Albuquerque's implementing ordinance exempt rentals of 30 consecutive days or longer from the lodgers' tax, treating them as residential rather than transient occupancy. Once a guest passes that threshold, the New Mexico Uniform Owner-Resident Relations Act (NMSA §47-8) generally applies, giving the occupant tenant rights including notice before eviction. Hosts who advertise long-stay extended home shares should still maintain a valid STR permit if they ever offer shorter stays, but they need not collect lodgers' tax on the qualifying long stays.
Mischaracterizing short transient stays as long-term to evade lodgers' tax, or summarily locking out a 30-plus-day occupant without following NM landlord-tenant procedures, can trigger tax liability, civil penalties, and wrongful-eviction claims.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Albuquerque, NM
Under Noise Control Ordinance section 9-9-11, each act in violation is a public nuisance and a separate civil violation, carrying a $250 fine for the first o...
Albuquerque, NM
Noise Control Ordinance section 9-9-7(B) bars operating power mowers, leaf blowers, rototillers, power saws, and similar outdoor power equipment within 500 f...
Albuquerque, NM
Under ROA 1994 Sec. 8-5-1-4(b), Albuquerque may establish residential on-street permit parking zones where a study shows a significant portion of available p...
Albuquerque, NM
In residential zones the Albuquerque IDO (Sec. 14-16-5-5(F)) limits how much of a front or street-side yard may be paved for parking - capped by lot size und...
Albuquerque, NM
Albuquerque Code Section 8-5-2-3 declares a vehicle abandoned if it sits unattended on a public street for 36 hours, on private property without owner consen...
Albuquerque, NM
On Albuquerque corner lots, the portion of a rear-yard wall abutting the front yard of a residential lot is held to the 3-foot front-yard limit within 10 fee...
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