Drought-sale tax flag: Lea County, NM
Information only; not financial, tax or legal advice. Ask your tax preparer. FSA decides program eligibility; the IRS and your preparer decide the tax side.
Is the Lea County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Lea County, NM, Chaves County, NM, Eddy County, NM, Roosevelt County, NM, Andrews County, TX, Cochran County, TX, Gaines County, TX, Loving County, TX, Winkler County, TX, Yoakum County, TX.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Lea County, NM, Chaves County, NM, Eddy County, NM, Roosevelt County, NM, Andrews County, TX, Cochran County, TX, Gaines County, TX, Loving County, TX, Yoakum County, TX | No |
| Aug 31, 2025 | Notice 2025-52 | Lea County, NM, Chaves County, NM, Eddy County, NM, Roosevelt County, NM, Andrews County, TX, Cochran County, TX, Gaines County, TX, Loving County, TX, Winkler County, TX, Yoakum County, TX | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Lea County, NM, Chaves County, NM, Eddy County, NM, Roosevelt County, NM, Andrews County, TX, Cochran County, TX, Gaines County, TX, Loving County, TX, Winkler County, TX, Yoakum County, TX | Not so far through Nov 1, 2026 |
What a "No" means (Notice 2006-82): if your 4-year §1033(e) replacement period was set to end in that year, it is extended until the end of your first tax year ending after a drought-free year for the region. Drought Monitor map archive.
USDA disaster designations naming Lea County since Mar 25, 2025: S6305 (drought-fast track, contiguous, Jul 28, 2026); S6312 (drought-fast track, contiguous, Jul 28, 2026); S6240 (drought-fast track, contiguous, May 6, 2026); S6198 (drought-fast track, contiguous, Apr 24, 2026); S6173 (drought-fast track, primary, Apr 10, 2026); S6178 (drought-fast track, contiguous, Apr 10, 2026); S5949 (drought-fast track, primary, Mar 25, 2025); S5953 (drought-fast track, contiguous, Mar 25, 2025). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.
Your numbers
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Information only; not financial, tax or legal advice. Ask your tax preparer. FSA decides eligibility. Sources: IRS notices linked above, U.S. Drought Monitor, Census county adjacency, USDA FSA designations.