White Mountains Vacation Rental Rules and Permits.

Start with the parcel, not the destination name

"White Mountains" is a marketing area covering several separate governments. A home with a Pinetop mailing address may sit inside the Town, inside the City of Show Low, in unincorporated Navajo County, in Apache County, or on tribal land, and the rule changes with each. Navajo County tells owners how to settle it: open the Property Info Map Search, turn on the Cities layer and enter the parcel or address. Inside the yellow overlay the property is within the nearest municipal boundary. Outside it, the property is unincorporated.

Inside the Town of Pinetop-Lakeside

The Town states that short-term and vacation rental owners must obtain and maintain an annual town licence for each Pinetop-Lakeside property, and that the licence applies only to rentals of less than 30 days; owners renting for 30 days or longer do not need one. The application asks for a valid TPT licence for each rental property, proof of ownership such as a warranty deed or the latest property tax bill, evidence of liability insurance of at least $500,000 in the aggregate, a photo of the emergency point of contact's driver's licence or other proof of local residency, and neighbour notification after initial approval and before payment. The fee is $250 per property a year, and renewal falls on the anniversary of the initial approval, per the Town page checked 2026-09-19.

Inside the City of Show Low

Show Low is a separate incorporated city, and nothing about the Pinetop-Lakeside licence carries over. The City lists Short Term Rental Registration on its Planning & Zoning page alongside City Permits, and the registration link opens an external portal. Read the City's own notice before you rely on a phone call: any information provided in a format other than a formal written determination by the designated Zoning Administrator is preliminary and shall not be relied upon, and a City employee cannot bind the City except by that formal determination. Ask for the written determination for your address.

Greer and Apache County

Apache County's Zoning Ordinance Article 24, Single-Family Nightly Rentals, adopted 7 December 2010, requires a Single-Family Nightly Rental Permit before a dwelling in a Residential Zone or the Greer Commercial zone is occupied for remuneration for less than 30 days. As published it sets occupancy at two persons per dwelling plus two per bedroom to a maximum of twenty, one off-street parking space per three persons with a site plan at application, weekly solid waste collection, an annual building inspection, the permit posted inside and outside within five feet of the front door, a Local Representative who lives or is staffed within 20 miles, a guest and vehicle register, County notice to owners within 300 feet, and a permit that expires when the property sells. It also caps Greer permits at fifteen per cent above the number issued in the first twelve months after adoption. Because the article predates the state statutes below, confirm what applies today, and the current fee, with Community Development.

What state law allows and forbids

A.R.S. § 9-500.39 states that a city or town may not prohibit vacation rentals or short-term rentals, and may not restrict or regulate them based on classification, use or occupancy except as that section provides. It allows a local regulatory permit or licence with an application fee capped at actual cost or $250, whichever is less, emergency contact information, display of the permit or TPT number in advertising, liability insurance of at least $500,000 in the aggregate or equivalent marketplace coverage, notification of adjacent and directly or diagonally opposite single-family properties before the first rental, and prohibitions on certain uses including operating as a special event venue. A.R.S. § 11-269.17 sets the parallel limits for counties. Read the local rule against the statute, and ask the authority when the two seem to differ.

Tax, and then the documents nobody else checks

ADOR describes transaction privilege tax as a tax on the vendor, with rates varying by activity, city and county, and a licence obtained through the Department. Its residential rental guidance defines residential rental as 30 or more consecutive days and states that stays of fewer than 30 days are taxed under the transient lodging or hotel classification. Then there are the private documents. HOA and subdivision declarations, CC&Rs, deeds, leases and private-road agreements can prohibit or limit rental use, occupancy, parking, pets, a spa or a fire feature, and none of the authorities above will resolve them. Navajo County says so directly: the County does not interpret or enforce private conditions, covenants and restrictions. Get the documents, and get any association determination in writing, before you market the home.