I was hoping one of the more seasoned veterans who overnight in TJ would answer. But since no one else has come to the plate, I'm sorry to say you are stuck with my answer. Me, I'm an afternooner.
Are you a newcomer to TJ? If so, I would be a bit wary of roaming the streets on New Year's Eve -- not strenuously trying to get you to reconsider your actions, just be very careful. There are many good sites that describe the various hotels, bars, escorts, bar girls (BGs), street girls (SGs), etc. that are available in TJ. Stay in the tourist areas which includes the famous Zona Norte, commonly known to Hombres Americanos as "la Zona" and you'll do just fine.
If you don't know your way around, as soon as you cross into Mexico (I'm assuming you are on foot.), get in a taxi and ask the driver to take you to Adelita's. If he says that Adelita's is closed, tell him you know it is open, you are meeting your buddies there, and start to get out of the taxi and he'll quickly give in. Once you get to Adelita's, check it out and use it as your base of operations. Walk around the block that Adelita's is on, including the "alley".
Although I've never had any problems, if you are to believe many of our fellow mongers, your worst worry are the TJ police. I don't really agree. I believe the most important people to avoid are the folks who come up to you and want to show you around and your friend. Avoid these folks like the plague. If one is overtly aggressive and you just can't seem to give them the brushoff, give him/her a dollar and a handshake and say you have to meet your buddies at Adelita's in three minutes.
Sorry I didn't see this post earlier. I just got back from spending time in TJ with my gf.
Yes, Tijuana is safe. Including New Year's Eve trips.
The best place to stay in the Zona Norte is the Hotel del Santiago. In the nearby downtown area the best place is the Villa Zaragosa (7th and Madero). Neihter earn guide book stars.
If you want a nice hotel then stay in the Zona Rio or at the Pueblo Amigo, at the border. The PA is very monger friendly and has a nearby stip club and massage parlor. (It's a $5.00 cab ride to the Zona Norte.)
I don't recommend going to Tijuana on New Years. You won't find a lot of chicas working in the Zona. Instead you'll find them with their boyfriends.
If you can make plans in advance to spend New Year's with a favorita then things may turn out OK. (Of course, you run the risk of learning that her novio, not you, is her favorito.) If you have a civilian girl friend then Tijuana can be a lot of fun on New Years Eve.
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