Lincoln County, NM

Ruidoso, NM short-term rental permit

Ruidoso writes its short-term rental rules into a zoning overlay that covers all non-commercial residential property in the village. Ordinance 2026-10 amended it on June 9, 2026. No rental may have a wood-burning fire pit, chiminea or fire ring.[4]

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

Can you rent short term in Ruidoso?

Get a permit first

What you apply for: Short-term residential rental permit

Seasonal homes
3,608
Housing units
8,294
Residents
7,699

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

  • City rulePermit required
  • City fee$300
  • Tax on each stay13.188%
  • Seasonal homes435 per 1,000

Ruidoso short-term rental permit

Before any lease of 29 consecutive days or less, a Ruidoso owner must hold a short-term residential rental permit. The permit lasts one year and costs $300. It issues only after village staff verify the application and the home passes a compliance inspection. Each sleeping unit sleeps two adults and needs one off-street parking space. Every unit needs a NOAA emergency notification device in clear view. Renting without a permit counts as a separate violation each day.[4]

What Ruidoso asks of you

  • No owner may lease a short-term residential rental without a current permit issued by the Village of Ruidoso.[4]

  • The overlay applies to all non-commercial residential property, whatever the zoning district. Hotels and commercial cabins on contiguous commercial lots fall outside it.[4]

  • A short-term residential rental is a dwelling unit leased for one day up to 29 consecutive days to the same persons.[4]

  • Appendix A sets the permit at $300 a year and business registration at $35 a year. A reinspection after a failed visit costs $50.[5]

  • Renewing late costs a $300 penalty. Registering an unregistered rental after a warning costs twice the permit fee.[5]

  • The application lists a 24-hour emergency contact, plus the maximum number of occupants and vehicles. Occupancy is two adults per sleeping unit.[4]

  • Parking is calculated at one off-street space per sleeping unit at minimum.[4]

  • A compliance inspection takes place every year. It checks fire extinguishers on each floor, smoke alarms in every sleeping room and a clear path outside.[4]

  • Each unit needs a NOAA-approved emergency notification device placed in clear view.[4]

  • Wood-burning fire pits, chimineas and fire rings are prohibited. Propane or natural gas devices with an accessible shutoff valve are allowed.[4]

  • The village reviews an application within 15 business days. It reminds the owner 60 days before the permit expires.[4]

  • An application is denied when lodgers' taxes are unpaid or the property has outstanding code violations. Missing fuels management certification also blocks it.[4]

  • A notice inside by the front door shows the permit and a 24-hour contact. It also gives the maximum number of occupants aged three and older.[4]

  • Exterior signs that advertise the unit as available for rent are prohibited.[4]

  • Three unresolved issues within 12 months bring a suspension of up to 60 days. A local contact who fails to respond within 30 minutes counts as one.[4]

  • After a revocation, the owner may not lease a short-term rental for 364 days.[4]

  • Each day of renting without a permit, or during a suspension, is a separate violation of the village code.[4]

Apply on the Ruidoso site

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 Ruidoso

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

Short-term rental tax layers in Ruidoso
LayerRateRemitted to
New Mexico gross receipts tax, Ruidoso rate[3]8.188%The state revenue department
Ruidoso lodgers' tax[6]5%The city
Total on a taxable stay13.188%

The village says a rental of 29 days or less collects lodgers' tax plus gross receipts tax on the guest's gross charge. Lodgers' tax reporting runs only through its online portal.[7]

Airbnb taxes for hosts

What the census counts

How much of Ruidoso is already a second home

The Census Bureau counts 3,608 of Ruidoso's 8,294 homes as vacant for seasonal, recreational or occasional use. That is 435 out of every 1,000. It ranks Ruidoso 3rd 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
3rd of 5
Share of housing
435 per 1,000
Median home value
$243,800

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

Nearby and comparable

Where Ruidoso 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

Albuquerque, NM

Permit required

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

Albuquerque short-term rental rules

Cloudcroft, NM

No city ordinance

550 seasonal homes, 606 per 1,000 housing units.

Cloudcroft short-term rental rules

Santa Fe, NM

Capped

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

Santa Fe 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

FAQ

Ruidoso short-term rental questions

How much is a short-term rental permit in Ruidoso?

$300 a year, plus a $35 annual business registration. A failed inspection that brings the inspector back adds $50.[5]

Are fire pits allowed at Ruidoso short-term rentals?

Not wood-burning ones. Fire pits, chimineas and fire rings that burn solid fuel are prohibited, while gas units with a shutoff valve are allowed.[4]

What gets a Ruidoso rental permit suspended?

Three unresolved issues within 12 months, such as excess occupants or a noise violation. The suspension lasts up to 60 days.[4]

What is the lodgers' tax in Ruidoso?

5% of the gross taxable rent for lodging, under Section 78-34 of the village code.[6]
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. Code of Ordinances, Section 54-72, Short-term residential rental overlay zone (as amended by Ordinance 2026-10), Village of Ruidoso, read on October 1, 2026
  5. Code of Ordinances, Appendix A, Fees, Fines and Penalties, Village of Ruidoso, read on October 1, 2026
  6. Code of Ordinances, Chapter 78, Article II, Lodgers' Tax, Village of Ruidoso, read on October 1, 2026
  7. Ruidoso Short-Term Rental Ordinance, compliance page, Village of Ruidoso, 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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