近距离内射合集

As the Bernalillo County assessor, I have an obligation to keep you informed on matters important to our community. After a three-year review, my office has decided how to address short-term rentals.

A short-term rental is a property used for nightly or multiple-night stays 鈥� most people know them as an Airbnb.

Short-term rentals range from simple to complex. For example, a homeowner might rent out a single room or a small casita attached to or located on the same lot as their home. In other cases, an owner may dedicate an entire house or residence to nightly rentals. In these situations, the use more closely resembles a hotel room reserved for the private use of a person or group. As you can see, renting a room in your home differs significantly from renting an entire house.

This distinction lies at the heart of whether we should classify short-term rentals as nonresidential/commercial ventures rather than residences.

As Bernalillo County assessor, I am responsible for identifying properties that operate as full-time, income-generating ventures and classifying them as businesses instead of residences. Under New Mexico tax law, businesses pay a slightly higher tax rate than residences. When owners generate income by renting property on a short-term basis, that property becomes nonresidential.

At my direction, my office examined all known short-term rentals throughout the county. We asked key questions: Who lives in the house? Does someone occupy it full time? Does the owner leave it vacant or use it only occasionally? These questions helped us determine how to classify each property.

At the start of our review, we identified approximately 4,000 properties. After careful analysis, we determined that about 3,000 properties should remain classified as residences. Some of these become long-term permanent rentals, like apartments. However, we reclassified roughly 1,000 properties as nonresidential because their owners use them as full-time, revenue-generating enterprises. Profit is defined as returns, proceeds or revenue generated from properties or investments.

As you might expect, this reclassification has sparked controversy among those affected.

Fairness matters. Business owners must pay their fair share of the tax burden. If they do not, you, as a property taxpayer, fill the gap. When businesses are undervalued or improperly classified, local entitites 鈥� including the city, county, school districts and hospitals 鈥� must raise tax rates to meet their budgets. As a result, residential property owners absorb the shortfall, which is not fair.

Other businesses in our community pay their fair share when they charge for sleeping accommodations. Hotels, for example, pay lodgers鈥� taxes, gross receipts taxes, property taxes and licensing fees. When short-term rental owners avoid a nonresidential/business classification, they gain an unfair advantage 鈥� and I believe that has been happening.

We did not conduct this review to punish or single out property owners who operate legitimate businesses. Instead, we acted to follow state law and ensure fairness and equity for everyone, regardless of ownership or socioeconomic status.

This policy supports Bernalillo County鈥檚 long-term growth, prosperity and sense of fair play. Residential property owners already pay their fair share, and short-term rental owners must do the same.

Damian Lara is the Bernalillo County assessor.