Overview: Short-Term Rental Status in Angel Fire, NM

Short-term rentals are explicitly allowed in Angel Fire, NM. The Village of Angel Fire has established a comprehensive regulatory framework through Resolution No. 2024-76, passed on December 16, 2024. Angel Fire welcomes short-term rental operations and has created a structured permit system to ensure quality, safety, and community integration.

How to Start a Short-Term Rental Business in Angel Fire

Step 1: Understand Your Requirements

Angel Fire defines short-term rentals as properties rented for fewer than 30 nights per stay. If you meet this criteria, you must comply with the village's short-term rental regulations.

Step 2: Obtain Required Permits and Licenses

1. Short Term Rental Permit - Required for each rental property
2. Village of Angel Fire Business License (unless using a licensed property management company)
3. New Mexico Gross Receipts Tax (CRS) Number
4. Fire Inspection Approval with evacuation plan

Step 3: Complete the Application Process

1. Submit the annual Short-Term Rental Permit Application
2. Complete fire inspection questionnaire
3. Obtain all required business registrations
4. Pay applicable fees based on property bathroom count

Step 4: Establish Tax Collection and Remittance Systems

Set up systems to collect and remit:

• New Mexico Gross Receipts Tax (7.5208%)
• Angel Fire Lodger's Tax (5%)
• Angel Fire Sports & Recreation Fee (2.4%)

Required Documents, Permits, Licenses, and Guidelines

Primary Permits and Licenses

1. Short-Term Rental Permit

• Annual permit required for each rental property
• Application must be submitted annually
• Renewal required before the anniversary of original permit issuance
• Fee structure based on bathroom count:
  • $75.00 per full bathroom (commode, sink, and shower/bathtub)
  • $40.00 per half-bath (commode and sink)
  • Example: 2.5 bath home = $190.00 annually ($75 + $75 + $40)

2. Business License

• Village of Angel Fire Business Registration required
• Not required if using a licensed property management company
• Must indicate short-term rental activity on all forms

3. New Mexico Gross Receipts Tax Number (CRS)

• Required before permit issuance
• Apply through the New Mexico Tax and Revenue Department
• CRS number must be included on permit application
• If not yet obtained, attach evidence of application

4. Fire Inspection

• Required before opening and annually for renewals
• Self-inspection form completed by property owner and manager
• Angel Fire Fire Department reviews and issues approval
• Evacuation plan required for every fire inspection
• Forms completed online through the SmartSheet system

Application Documentation Requirements

• Property physical address
• Building name and unit number (if applicable)
• Number of bedrooms, full bathrooms, and half bathrooms
• Square footage
• Available parking spaces
• Owner contact information
• Management company details (if applicable)
• Federal Tax ID or Social Security Number
• State CRS number

Specific Regulations for Short-Term Rentals

Occupancy Limits

• 5 guests per full bathroom (defined as having commode, sink, and shower/bathtub)
• 2 guests per half-bath (defined as having commode and sink)
• Calculation Example: A 2.5-bath home allows 12 guests maximum (5+5+2)

Parking Requirements

• No parking on Village streets permitted at any time
• Property owners must provide ample on-site parking for guests
• Must provide directions for off-site parking if on-site parking insufficient
• Required for snow removal and emergency vehicle access

Noise and Community Standards

• Guests must be respectful of neighbors' quiet enjoyment
• Special consideration required after 9:00 PM
• Maintain noise levels appropriate for residential neighborhoods
• Property owners responsible for guest conduct

Fire Safety Requirements

• Open fires prohibited except in approved fire pits or grills
• Fireworks illegal within Angel Fire limits
• Must check current fire restrictions before any fire activities
• Compliance with defensible space ordinances required

Waste Management

• Guests responsible for trash disposal at Angel Fire Recycle Center
• Location: 27 Halo Pines Terrace
• Large items must be taken to Transfer Station at 55 Camino Grande
• Property owners should provide clear instructions to guests

Tax Collection and Reporting

• Total tax rate: 14.9208% (7.5208% NM GRT + 5% Lodger's Tax + 2.4% Sports & Recreation Fee)
• Collect taxes on gross rental amount including all fees (cleaning, pet fees, etc.)
• Monthly tax reports required by the 25th of the following month
• Even $0 rental periods require reporting
• Penalties for late reporting: 10% penalty (minimum $100) plus 1% monthly interest

Business Operations

• If using property management company, they're covered under their business license
• Still require Short-Term Rental Permit for each property
• Property owners responsible for ensuring all taxes are collected and remitted
• Include booking site/management company monthly reports with submissions

Contact Information for Local Authority

Village of Angel Fire Main Contact

Mailing Address: Village of Angel Fire P.O. Box 610 Angel Fire, New Mexico 87710

Phone: (575) 377-3232 Fax: (575) 377-3280

Specific Department Contacts

Finance Department (for tax and business license questions):

• Business Registration
• Lodger's Tax
• Short-Term Rental Permit processing

Fire Department:

• Fire inspection questions and scheduling
• Fire safety compliance

Visitor Center:

• Assistance with permit applications and general guidance
• Location: Available for walk-in assistance with STR processes

Online Resources

• Village website: angelfirenm.gov
• Visitor Center information: visitangelfirenm.com

Source Links

Official Village Documents and Applications

• Short Term Rental Main Page
• 2025 Short-Term Rental Permit Application
• Business License Information
• Document Center (all permit forms)
• Fire Inspection Form

Tax and State Resources

• New Mexico Tax and Revenue Department
• Gross Receipts Tax Rate Information
• Business Tax ID Application

Additional Village Resources

• Village Resolutions
• Recycle and Trash Information
• Lodgers Tax Reports
• Current Fire Restrictions

Guest Guidelines and Community Information

• Visitor Center - Vacation Rental Rules
• Angel Fire Visitor Information

This comprehensive guide provides all necessary information for establishing and operating a compliant short-term rental business in Angel Fire, NM. The village has created a clear regulatory framework that supports STR operations while maintaining community standards and ensuring safety.