Drought-sale tax flag: Otero 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 Otero County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Otero County, NM, Chaves County, NM, Doña Ana County, NM, Eddy County, NM, Lincoln County, NM, Sierra County, NM, Culberson County, TX, El Paso County, TX, Hudspeth County, TX.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Otero County, NM, Chaves County, NM, Doña Ana County, NM, Eddy County, NM, Lincoln County, NM, Sierra County, NM, Culberson County, TX, El Paso County, TX, Hudspeth County, TX | No |
| Aug 31, 2025 | Notice 2025-52 | Otero County, NM, Chaves County, NM, Doña Ana County, NM, Eddy County, NM, Lincoln County, NM, Sierra County, NM, Culberson County, TX, El Paso County, TX, Hudspeth County, TX | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Otero County, NM, Chaves County, NM, Doña Ana County, NM, Eddy County, NM, Lincoln County, NM, Sierra County, NM, Culberson County, TX, Hudspeth 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 Otero County since Mar 25, 2025: 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.