Drought-sale tax flag: Mora 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 Mora County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Mora County, NM, Colfax County, NM, Harding County, NM, Rio Arriba County, NM, San Miguel County, NM, Santa Fe County, NM, Taos County, NM.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Mora County, NM, Colfax County, NM, Harding County, NM, Rio Arriba County, NM, San Miguel County, NM, Santa Fe County, NM, Taos County, NM | No |
| Aug 31, 2025 | Notice 2025-52 | Mora County, NM, Colfax County, NM, Harding County, NM, Rio Arriba County, NM, San Miguel County, NM, Santa Fe County, NM, Taos County, NM | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Mora County, NM, Colfax County, NM, Harding County, NM, Rio Arriba County, NM, San Miguel County, NM, Santa Fe County, NM, Taos County, NM | 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 Mora County since Mar 31, 2025: S6305 (drought-fast track, contiguous, Jul 28, 2026); S6271 (drought-fast track, primary, Jul 1, 2026); S6192 (drought-fast track, contiguous, Apr 24, 2026); S6173 (drought-fast track, contiguous, Apr 10, 2026); S5985 (drought-fast track, contiguous, May 5, 2025); S5969 (drought-fast track, primary, Apr 14, 2025); S5958 (drought-fast track, contiguous, Mar 31, 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.