近距离内射合集

This weekend, Albuquerque resident and property manager Shane Dolinski is renting out one of his short-term rental properties in the Foothills to a couple of families who came from across the country for the city鈥檚 last Gathering of Nations Pow Wow.

While some would consider this a residential property, the Bernalillo County Assessor鈥檚 Office does not. The office has reclassified the property as nonresidential 鈥� effectively treating it as a commercial business for tax purposes.

Dolinski noticed the difference in his most recent tax bill, which amounted to about $6,700 in property taxes per year 鈥� up from the $4,200 he was paying before the reclassification.

鈥淚 don鈥檛 make a lot on it, but I can cover the mortgage, I can keep the property and, hopefully, one day pay it off and pass it on to my kids,鈥� said Dolinski, who has been renting his properties on a short-term and long-term basis for nearly 10 years.

Dolinski is one of several short-term rental owners whose properties were reclassified from residential to commercial in Bernalillo County last year. Commercial properties are often subject to higher tax increases than residential properties, which have a 3% cap on how much their property valuations can increase per year.

The change 鈥� and thus, the removal of that cap 鈥� is a result of a policy that the Assessor鈥檚 Office enacted last year but spelled out in a in late March.

According to the release, the reclassification of short-term rentals 鈥� defined by the county as houses, condos or apartments rented out for fewer than 29 consecutive nights 鈥� is permitted by state statute. The property tax code says a residential property is a dwelling 鈥渦sed primarily for permanent human habitation,鈥� but not 鈥渢emporary or transient human habitation such as hotels, motels and similar structures.鈥�

For years, the state鈥檚 assessors did not reclassify short-term rentals, largely due to a lack of resources to identify them, Bernalillo County Assessor Damian Lara told the Journal.

That started to change about 10 years ago, with rental platforms like Airbnb and Vrbo on the rise, as well as improved technology and access to data firms capable of identifying short-term rentals. Counties where tourism is prominent, like Lincoln County, were the first to begin reclassifying short-term rentals.

Others, like Santa Fe County, have since followed suit. According to Lara, it was when he was elected in 2023 that the New Mexico Department of Taxation and Revenue鈥檚 Property Tax Division 鈥� the quasi-supervisory agency overseeing the state鈥檚 county assessors 鈥� started probing him on what he was doing to identify short-term rentals and follow state statute.

Lara said the state鈥檚 direction on the issue was the main reason he moved forward with the policy 鈥� but the New Mexico Taxation and Revenue Department denies that it provided any guidance to Lara on reclassifying short-term rentals, which are not specifically mentioned in state statute.

鈥淲e would be hesitant to provide guidance on that when the statute is not prescriptive,鈥� said department Secretary Stephanie Schardin Clarke. 鈥淚f the statute is silent to this, it really isn't our place to direct one way or another.鈥�

Lara said he started reaching out to stakeholders in 2024 to get feedback. The primary response Lara said he received from the short-term rental owner community: 鈥溾�榊ou鈥檙e going to put us out of business.鈥欌��

鈥淎nd I said, 鈥榃ell, that really doesn't help your case. If you're telling me you're running a business, the law says I have to treat you as a business,鈥欌�� Lara said.

After sending letters and questionnaires to identified short-term rental owners, the assessor reclassified 1,047 short-term rental properties as commercial last year 鈥� drawing criticism from the short-term rental community and even his colleague, County Treasurer Tim Eichenberg.

鈥淎 fair tax system is built on consistency, not aggressive local interpretation,鈥� Eichenberg on Friday. 鈥淗omeowners in Bernalillo County should not face different treatment simply because one office chooses to move ahead on a contested reading of the law.鈥�

A treasurer is allowed to 鈥渃orrect obvious errors鈥� to the property tax schedule, including errors of classification, according to state statute. Eichenberg exercised that authority in October, essentially reversing Lara鈥檚 reclassification of the 1,047 properties from commercial back to residential.

When Lara became aware of this, he locked down their shared computer system and informed both the county manager and the Taxation and Revenue Department that 鈥渢here was a breach,鈥� he said. According to Eichenberg, he was locked out of the system for 10 days.

When the Journal asked Lara what NMTRD鈥檚 response was to his concern, Lara said he believed they were 鈥渃onfused as to what the issue was.鈥�

But Schardin Clarke said the department was not confused.

鈥淗e (was) arguing that the treasurer doing (what he did) was an overreach of the treasurer鈥檚 authority, and then he was requesting that we intervene,鈥� Schardin Clarke said. 鈥淏asically, we wrote back and said we would not be intervening.鈥�

Seven months later, the two county officials 鈥� both Democrats 鈥� are still not seeing eye to eye on the issue.

Lara said his office is investigating Eichenberg鈥檚 鈥渃oncerning鈥� reversal of the reclassifications, as well as the properties that are benefiting from the treasurer鈥檚 interference. Eichenberg called Lara鈥檚 policy 鈥渦nlawful鈥� and 鈥減remature,鈥� saying he believes the Legislature should be the one to establish these guidelines.

In 2025, the Legislature passed a requesting suspension of short-term rental reclassifications pending a broader study. The findings were delivered later last year, but no legislative action followed in the 2026 session.

Schardin Clarke said the report 鈥渄idn鈥檛 really illuminate things that we didn鈥檛 already know,鈥� which she said includes property managers touting the tourism benefits of these properties, assessors wanting everyone to pay their fair share and housing advocates saying short-term rentals contribute to a lack of affordable housing.

鈥淭hose are all valid points,鈥� Schardin Clarke said.

Lara said his policy isn鈥檛 meant to tell property owners what to do with their properties but to provide 鈥済uidance鈥� on what to expect. He added that the policy could spur the availability of housing by pushing short-term renters to rent for longer terms, increasing supply.

鈥淭hey鈥檙e trying to free up housing by penalizing small business owners,鈥� Dolinski said.

Dolinski has already converted one of his short-term rentals into a long-term rental out of fear of it also being reclassified, and is even considering selling some of properties that would be difficult to rent on a long-term basis.

鈥淢aybe you鈥檒l free up some housing, but how many people are you displacing?鈥� Dolinski said, referencing the cleaners, plumbers and other workers his business employs.

Commercial Realtor Todd Clarke said he is conflicted. Clarke serves as a property tax consultant and handled many of the short-term rental tax protest cases the county heard last year, but also specializes in apartment investments. He said he recognizes the city鈥檚 need for housing and that using properties as short-term rentals does deprive the market of needed units.

However, Clarke also said that reclassifying short-term rentals is 鈥渘ot going to move the needle a lot,鈥� adding that short-term rentals make up less than 5% of the local housing market.

鈥淏ut every bit certainly helps,鈥� he said.

For local Realtor Carl Vidal, a short-term rental owner and board member of the New Mexico Short-Term Rental Association, there are more significant ways to support housing that wouldn鈥檛 hurt local businesses.

Statewide, short-term rentals are generating an economic impact of more than $1 billion per year, according to the association鈥檚 2023 economic impact . And while short-term rentals are often associated with tourists, Vidal said they often cater to people living in the state for work assignments, from tradesmen to traveling nurses and film crews.

For many property owners, these properties are a small business. But they are also 鈥減redominantly owner-used,鈥� Vidal said, adding he feels that taxing them like a commercial enterprise is 鈥渋mproper.鈥� Vidal said many short-term renters will be priced out of the market and go out of business if this policy persists.

Vidal pointed to NMTRD鈥檚 decision not to get involved in October as an example of how the issue 鈥渋s in dispute鈥� and, in his opinion, needs to be addressed by the Legislature in 2027.

In the meantime, Eichenberg said that if Lara attempts to reclassify short-term rentals this year, his office plans to 鈥渞esolve (those errors)鈥� again. But Eichenberg鈥檚 interference did not restore the valuations of the reclassified properties. Those properties are paying the increased amount, according to Dolinski and Eichenberg.

Lara said he is sympathetic to the concerns of short-term renters but 鈥渘ot so sympathetic that I would break the law.鈥�

鈥淵ou have to pay all of your taxes the same way any other business would do,鈥� said Lara, who is running for reelection this year and faces former Bernalillo County Clerk Linda Stover in the June 2 Democratic primary.

For Dolinski, he feels that he鈥檚 already paying his fair share in property taxes and fees for Airbnb, his business license and short-term rental permits 鈥� expenses he said have thus far been worth it to share Albuquerque with others.

鈥淚 love our city and having people come here,鈥� Dolinski said, adding that his properties come prepped with green chile and pi帽on coffee. 鈥淏ut we鈥檙e on the ground and they鈥檝e got their foot on our neck, and it just seems like there鈥檚 not much you can do about it.鈥�

Kylie Garcia covers retail and real estate for the Journal. You can reach her at kgarcia@abqjournal.com.