Drought-sale tax flag: San Juan 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 San Juan County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: San Juan County, NM, McKinley County, NM, Rio Arriba County, NM, Sandoval County, NM.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | San Juan County, NM, McKinley County, NM, Rio Arriba County, NM, Sandoval County, NM | No |
| Aug 31, 2025 | Notice 2025-52 | San Juan County, NM, McKinley County, NM, Rio Arriba County, NM, Sandoval County, NM | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in San Juan County, NM, McKinley County, NM, Rio Arriba County, NM, Sandoval 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 San Juan County since Mar 25, 2025: S6244 (drought-fast track, contiguous, Apr 24, 2026); S6173 (drought-fast track, primary, Apr 10, 2026); S6179 (drought-fast track, contiguous, Apr 10, 2026); S6161 (drought-fast track, contiguous, Apr 6, 2026); S5997 (drought-fast track, contiguous, Jun 2, 2025); S5979 (drought-fast track, contiguous, May 6, 2025); S5969 (drought-fast track, contiguous, Apr 14, 2025); S5957 (drought-fast track, contiguous, Mar 31, 2025); S5958 (drought-fast track, primary, Mar 31, 2025); S5960 (drought-fast track, contiguous, Mar 31, 2025); S5942 (drought-fast track, contiguous, Mar 25, 2025); S5944 (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.