Short-term rentals (STRs), commonly referred to as Airbnb in High Rolls, New Mexico, are legal but subject to specific regulations set by local authorities. Hosts must comply with New Mexico's lodgers' tax, which applies to any rental for fewer than 30 days, and adhere to Otero County's zoning and safety regulations. Properties that thrive in this market include rustic cabins and luxury mountain lodges that appeal to outdoor enthusiasts due to the area's scenic beauty, especially its proximity to Lincoln National Forest and White Sands National Monument. High Rolls primarily caters to tourists seeking recreational experiences, particularly during the busy summer season and fruit harvest times. The local government authority responsible for overseeing these regulations is the Otero County Planning Department. For more detailed information, you can visit Otero County's official website and New Mexico's tax guide.