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.
Albuquerque, NM
Albuquerque does not currently require a general rental property registration program. Landlords are not required to register their rental units with the cit...
Albuquerque, NM
Albuquerque STR operators pay 5% Lodgers' Tax, 1% Hospitality Fee, and approximately 7.9% combined Gross Receipts Tax on all room revenue for stays of 29 nig...
See how Albuquerque's extended home share rules stack up against other locations.
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