Otero County, NM

Short-term rental rules in Cloudcroft, NM

Cloudcroft's lodgers' tax chapter counts hotels, apartments and cabins as taxable premises, along with any other premises for lodging. No vendor may start providing lodging before the village clerk/treasurer grants a license.[6]

Every rule below links to the official source it comes from, verified October 1, 2026.

Can you rent short term in Cloudcroft?

State and county rules only

Seasonal homes
550
Housing units
907
Residents
630

U.S. Census Bureau, 2024 ACS 5-year estimates

  • City ruleNo city ordinance
  • City feeNone published
  • Tax on each stay12.813%
  • Seasonal homes606 per 1,000

Cloudcroft short-term rental rules

Cloudcroft has no short-term rental ordinance. Its village code, current through Ordinance 404 of December 17, 2024, holds no chapter on short-term rentals. The zoning definitions do not define one either. A host deals with the village through tax instead. The lodgers' tax chapter imposes 5% of gross taxable rent and requires a vendor license first. A village business registration costs $35 a year and expires every December 31.[4]

What Cloudcroft asks of you

  • Ordinance 404, passed December 17, 2024, is the latest one the village code includes. None of the code's eleven titles holds a short-term rental chapter.[4]

  • The zoning definitions cover hotels, bed and breakfasts and boarding houses. They contain no definition of a short-term rental.[5]

  • No vendor may engage in the business of providing lodging in the village without first obtaining a license under Section 3-4-6.[6]

  • The application describes the facilities, the number of rooms and the usual rates. The clerk/treasurer reviews it within ten days.[6]

  • An applicant who disagrees can appeal to the board of trustees within 15 days. The board's decision is final.[6]

  • Since January 1, 2004, the village has imposed an occupancy tax of 5% of gross taxable rent, under Ordinance 319.[6]

  • The vendor charges the tax separately from the rent. Each month, it sends the report and the tax by the 25th.[6]

  • Stays of at least 30 consecutive days under a written agreement are exempt. Ordinance 384 amended the exemptions on January 14, 2020.[6]

  • A vendor who fails to remit owes the tax plus 10% of the unpaid amount, or $100 if that is greater.[6]

  • A business registration costs $35 and covers one calendar year, January 1 to December 31. It requires a copy of the state CRS certificate.[7]

What New Mexico asks wherever you host

These rules apply at this address whatever the city decides.

  • A platform such as Airbnb doing business in New Mexico pays gross receipts tax on the full amount of the stay, its own fees included. The host reports the same receipts, then claims the Section 7-9-117 deduction.[2]

  • The gross receipts rate follows the property's location. It combines the state's 4.875% for July 1, 2026 through June 30, 2027 with the local options in force there.[3]

  • A county occupancy tax stops at city limits under the Lodgers' Tax Act, and no occupancy tax may exceed 5% of rent. The vendor collects it as a separate charge.[1]

New Mexico short-term rental rules

What a guest pays on top of your nightly rate in Cloudcroft

Each layer is set by a different authority, and not all of them are collected by the platform.

Short-term rental tax layers in Cloudcroft
LayerRateRemitted to
New Mexico gross receipts tax, Cloudcroft rate[3]7.813%The state revenue department
Cloudcroft lodgers' tax[6]5%The city
Total on a taxable stay12.813%

Every vendor providing lodging in the village collects the occupancy tax on its behalf. The village posts the remittance form on its business registration page.[7]

Airbnb taxes for hosts

What the census counts

How much of Cloudcroft is already a second home

The Census Bureau counts 550 of Cloudcroft's 907 homes as vacant for seasonal, recreational or occasional use. That is 606 out of every 1,000. It ranks Cloudcroft 2nd of the 5 New Mexico cities on this site for the share of its housing stock kept for part-year use.

Rank in the state
2nd of 5
Share of housing
606 per 1,000
Median home value
$234,800

U.S. Census Bureau, 2024 ACS 5-year estimates, tables B25004, B25001, B01003 and B25077.

Nearby and comparable

Where Cloudcroft sits among its neighbors

Angel Fire, NM

Permit required

1,785 seasonal homes, 714 per 1,000 housing units.

Angel Fire short-term rental rules

Ruidoso, NM

Permit required

3,608 seasonal homes, 435 per 1,000 housing units.

Ruidoso short-term rental rules

Santa Fe, NM

Capped

2,030 seasonal homes, 44 per 1,000 housing units.

Santa Fe short-term rental rules

Albuquerque, NM

Permit required

1,508 seasonal homes, 6 per 1,000 housing units.

Albuquerque short-term rental rules
StatewideEvery New Mexico city on this site, in one tableState law, the tax stack and every city we cover in New Mexico, with what each one asks of a host.New Mexico short-term rental rules

Keep exploring

FAQ

Cloudcroft short-term rental questions

Does Cloudcroft require a short-term rental permit?

Its code has no short-term rental permit. It does license every lodging vendor under the lodgers' tax chapter, before business starts.[6]

What is the lodgers' tax in Cloudcroft?

It is 5% of gross taxable rent, a rate in force since January 1, 2004. Vendors report and pay it monthly, by the 25th.[6]

Do I need a Cloudcroft business registration to rent my cabin?

The village asks businesses operating within its limits to hold one. It costs $35 a year and expires each December 31.[7]
Read nextHow to start an AirbnbThe six steps in order, starting with the permit check.Read the guide

Sources

  1. NMSA 1978, Sections 3-38-13 to 3-38-25, Lodgers' Tax Act, New Mexico Compilation Commission, read on October 1, 2026
  2. Bulletin B-200.37, Marketplace Providers and the Sale of Lodgings or Accommodations (rev. June 2024), New Mexico Taxation and Revenue Department, read on October 1, 2026
  3. Gross Receipts and Compensating Tax Rate Schedule, July 1, 2026 through June 30, 2027, New Mexico Taxation and Revenue Department, read on October 1, 2026
  4. Village Code of Cloudcroft, overview (current through Ordinance 404), Village of Cloudcroft, read on October 1, 2026
  5. Village Code, Section 9-1-3, Definitions, Village of Cloudcroft, read on October 1, 2026
  6. Village Code, Title 3, Chapter 4, Lodgers Tax, Village of Cloudcroft, read on October 1, 2026
  7. Business Registration, Village of Cloudcroft, read on October 1, 2026

This page is not legal advice. It summarizes the official sources listed on this page as they read on October 1, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.

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