Santa Fe, New Mexico

Santa Fe enforces a comprehensive STR ordinance with one of the most restrictive frameworks in the region. Short-term rentals (fewer than 30 days) require a city permit. Residentially zoned properties are subject to a citywide cap of 1,000 permits, allocated on a first-come, first-served basis with one permit per natural person. Permit fees total approximately $425 (a one-time $100 application processing fee plus $325 annual permit and business license). Permits expire December 31 annually, with renewals due by April 15.

Key operational requirements: a 50-foot proximity rule prevents clustering of STRs; in multi-unit buildings of four or more units, no more than 25% may operate as STRs; in residential zones a unit may only be rented once per seven-day period (except November 15 to January 15 when this rule is suspended); and owners must designate a local operator able to be on-site within one hour of any complaint, around the clock. Permit numbers must appear on all platform listings. The city contracts with Host Compliance (Granicus) to monitor listings. Enforcement severity is rated high, with penalties of $1,000 to $5,000 per violation.

Lodgers tax is 7% (5% occupancy tax plus 2% convention center fee), on top of approximately 8.19% gross receipts tax. Airbnb and VRBO collect and remit lodgers tax directly. Operators must retain three years of reservation and tax records. There is no owner-occupancy requirement and no primary-residence requirement for city permits, but accessory dwelling unit STRs do require the owner to occupy the principal or accessory unit on site. Santa Fe County (a separate jurisdiction surrounding the city limits) capped non-owner-occupied STRs in early 2024 and charges $375 for registration and $300 for renewal on non-owner-occupied units.