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Angel Fire

New Mexico · United States
Active
Last updated: 2026-07-29  ·  Last verified: 2026-07-29  ·  Region: US

At a Glance — Angel Fire Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredYes
Tax RateNew Mexico Gross Receipts Tax (GRT): ~7.5208% of gross rental receipts. Angel Fire Lodgers' Tax: 5%. Sports & Recreation Fee: 2.4%. All taxes are coll
Permit FeeVillage of Angel Fire Short Term Rental Permit required (fee schedule per Resolution No. 2024-76, adopted December 16, 2024 — exact fee amounts not pu
PenaltiesBeginning January 2026: failure to report or pay Lodgers' Tax by monthly deadline results in penalties (specific penalty amounts not published in avai
Occupancy LimitMaximum guest capacity is determined by the number of bathrooms in the property (per visitangelfirenm.com STR compliance page, consistent with Village
Browse all 9 STR regulations in New Mexico → Browse all 535 STR regulations in United States →

Angel Fire Airbnb & Vacation Rental Regulation Overview

Angel Fire Short-Term Rental Regulations Overview

Short-term rental operations in Angel Fire, New Mexico are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. The associated permit fees are Village of Angel Fire Short Term Rental Permit required (fee schedule per Resolution No. 2024-76, ad.

Tax Requirements for Airbnb Hosts in Angel Fire

Short-term rental operators in Angel Fire should be aware of these tax obligations: New Mexico Gross Receipts Tax (GRT): ~7.5208% of gross rental receipts. Angel Fire Lodgers' Tax: 5%. Sports & Recreation Fee: 2.4%. All taxes are collected on total gross rental charged (including cleaning fees, pet fees, and other charges). Monthly .

Hosting Rules and Restrictions in Angel Fire

Key operational rules for vacation rental hosts in Angel Fire include: Occupancy limit: Maximum guest capacity is determined by the number of bathrooms in the property (per visitangelfirenm.com STR compliance.

Zoning and Location Requirements in Angel Fire

Zoning considerations for short-term rentals in Angel Fire: STRs allowed throughout most of the village. Properties within Angel Fire Resort membership area may require additional approval from the Environmental Architectural Control Committee (EACC). COA/cond. Density rules: No cap on total number of STR permits issued village-wide..

Penalties for Non-Compliance in Angel Fire

Hosts who fail to comply with Angel Fire's short-term rental regulations may face enforcement action. Beginning January 2026: failure to report or pay Lodgers' Tax by monthly deadline results in penalties (specific penalty amounts not published in available official sources; confirm with Village). Sec.

Platform Obligations in Angel Fire

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Angel Fire: STR operators remain responsible for ensuring all required taxes are collected and remitted to proper authorities regardless of whether booking platforms collect certain taxes..

Full Regulatory Details

Regulatory Status
Active
License / Registration
Yes
Tax Registration
Yes
Permit Fee
Village of Angel Fire Short Term Rental Permit required (fee schedule per Resolution No. 2024-76, adopted December 16, 2024 — exact fee amounts not published in available sources; contact Village at https://www.angelfirenm.gov). Village of Angel Fire Business Registration also required. Fire Inspection Self-Inspection Form required prior to permit issuance.
Occupancy Limit
Maximum guest capacity is determined by the number of bathrooms in the property (per visitangelfirenm.com STR compliance page, consistent with Village permit requirements).
Tax Rate
New Mexico Gross Receipts Tax (GRT): ~7.5208% of gross rental receipts. Angel Fire Lodgers' Tax: 5%. Sports & Recreation Fee: 2.4%. All taxes are collected on total gross rental charged (including cleaning fees, pet fees, and other charges). Monthly Lodgers' Tax reports required even in months with zero rental activity.
Zoning Restrictions
STRs allowed throughout most of the village. Properties within Angel Fire Resort membership area may require additional approval from the Environmental Architectural Control Committee (EACC). COA/condo association rules may be more restrictive and override Village regulations.
Density Rules
No cap on total number of STR permits issued village-wide.
Platform Obligations
STR operators remain responsible for ensuring all required taxes are collected and remitted to proper authorities regardless of whether booking platforms collect certain taxes.
Compliance Notes
Governing code: Village of Angel Fire Code Title 12 (Short Term Rental), Chapter 1 (Short Term Nightly Rental), Sections 12-1-1 through 12-1-6. Operators must obtain: (1) NM Gross Receipts Tax number (CRS number) from NM Taxation & Revenue Dept; (2) Village of Angel Fire Business Registration; (3) Village STR Permit per unit. All STR properties must submit a Fire Inspection Self-Inspection Form reviewed by Angel Fire Fire Department. Street parking not permitted; adequate on-site parking must be provided. Beginning January 2026, failure to report or pay Lodgers' Tax by monthly deadline results in penalties. Code current through Ord. 2026-03, passed January 13, 2026.
Effective Date
Title 12 STR framework ongoing. Resolution No. 2024-76 (permit rates): December 16, 2024. Code current through Ord. 2026-03, January 13, 2026.
Key Notes
Angel Fire is a four-season mountain resort community at 8,600 ft elevation in the Sangre de Cristo Mountains. STRs are widely permitted and central to the local tourism economy. No village-wide permit cap. HOA/COA governing documents must always be reviewed as they may restrict STRs more severely than Village code. Monthly Lodgers' Tax filing is mandatory even with zero activity.
Penalties
Beginning January 2026: failure to report or pay Lodgers' Tax by monthly deadline results in penalties (specific penalty amounts not published in available official sources; confirm with Village). Section 12-1-6 of Village Code governs violations.
Additional Context
Angel Fire is located within Taos County. Taos County adopted a separate STR ordinance in August 2024 capping permits at 400 for unincorporated county areas — this county ordinance applies only to unincorporated Taos County and does NOT apply within the incorporated Village of Angel Fire, which has its own STR framework.
Sources
Village of Angel Fire Official STR Page: https://www.angelfirenm.gov/388
Village of Angel Fire Code Title 12 (AMLegal): https://codelibrary.amlegal.com/codes/angelfirenm/latest/angelfire_nm/0-0-0-11302
2025 STR Permit Application (angelfirenm.gov): https://www.angelfirenm.gov/DocumentCenter/View/3863/2025-Short-Term-Rental-Permit-Application
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Frequently Asked Questions

Is Airbnb legal in Angel Fire?

Yes, Airbnb and short-term rentals are legal in Angel Fire with proper registration and permits. Governing code: Village of Angel Fire Code Title 12 (Short Term Rental), Chapter 1 (Short Term Nightly Rental), Sections 12-1-1 through 12-1-6. Operators must obtain: (1) NM Gross Receipts Tax number

Do you need a permit for Airbnb in Angel Fire?

Yes. Angel Fire requires the following for short-term rental operation: Yes.

What taxes apply to short-term rentals in Angel Fire?

Short-term rental hosts in Angel Fire are subject to the following tax obligations: New Mexico Gross Receipts Tax (GRT): ~7.5208% of gross rental receipts. Angel Fire Lodgers' Tax: 5%. Sports & Recreation Fee: 2.4%. All taxes are collected on total gross rental charged (including cleaning fees, pet fees, and other charges). Monthly Lodgers' Tax reports required even in months with .

What are the penalties for illegal Airbnb hosting in Angel Fire?

Hosts who operate without proper permits in Angel Fire may face enforcement. Beginning January 2026: failure to report or pay Lodgers' Tax by monthly deadline results in penalties (specific penalty amounts not published in available official sources; confirm with Village). Section 12-1-6 of Village Code governs violations..

What are the key STR compliance requirements in Angel Fire?

Angel Fire is a four-season mountain resort community at 8,600 ft elevation in the Sangre de Cristo Mountains. STRs are widely permitted and central to the local tourism economy. No village-wide permit cap. HOA/COA governing documents must always be reviewed as they may restrict STRs more severely than Village code. Monthly Lodgers' Tax filing is mandatory even with zero activity.

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