Mayhill is a small unincorporated community in Otero County, New Mexico, United States. It is surrounded by the Lincoln National Forest on the eastern slope of the Sacramento Mountains, at the confluence of James Canyon and Rio Penasco, about 17 miles east of Cloudcroft. Elevation is 6581 feet. Mayhill includes a post office, a restaurant, and a gas station. The village is almost entirely residential, consisting largely of vacation homes and summer cabins.