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Las Cruces is one of the most permissive STR markets in New Mexico — no citywide cap, no primary-residence requirement, broad zoning eligibility. STR is permitted by right in nearly all residential (R-1, R-1a, R-2, R-3) and commercial zones subject to a business registration + Lodgers Tax registration + NM GRT. The Mesilla village (a separate incorporated municipality adjacent to Las Cruces) has stricter historic-district rules — confirm parcel jurisdiction.
Operators must hold a short-term rental permit before listing. See the official permit portal.
Las Cruces Community Development handles business registration. Application requires NM CRS GRT ID, Las Cruces Lodgers Tax registration, designated local contact, basic life-safety attestation. Annual renewal. Enforcement is largely complaint-driven — noise/parking/trash complaints can trigger code review but the zoning permission for STR is broad.
Combined short-term lodging tax in Las Cruces is approximately 13.000% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).
New Mexico GRT ~8.0% (state + city + county) + Las Cruces Lodgers Tax 5% — combined ~13.0% on transient lodging
Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.
STR regulations vary by jurisdiction. Compare Las Cruces against nearby markets.