San Juan County, NM Short-Term Rentals: Taxes & Fees (2026)
Transient occupancy taxes, tourism fees, and other charges that hosts must collect from guests or pay to the city.
Research in progress
We are currently verifying San Juan County's specific local ordinance for taxes & fees. In the meantime,New Mexico state law generally applies, and below you'll find guidance for finding the official rules and links to related San Juan County ordinances we've already verified.
New Mexico State Law Context
New Mexico state law provides the baseline framework for taxes & fees across all municipalities in the state. Individual cities like San Juan County may adopt additional local rules on top of state requirements, which is what makes checking your specific city ordinance important. For San Juan County residents, the safest approach is to follow state law as a baseline and contact City Hall for any additional local requirements.
You can browse all New Mexico short-term rentals to see how cities across the state regulate this topic.
How to find official San Juan County Taxes & Fees rules
- Search for "San Juan County NM municipal code" to find your city's online code portal (Municode, eCode360, or American Legal Publishing are the most common).
- Look for chapters covering short-term rentals, zoning, nuisance, or property maintenance — that's where most taxes & fees rules live.
- Contact San Juan County City Hall's code enforcement, planning, or community development department for clarification.
- Check with your HOA if applicable — many HOAs have stricter rules than the city itself.