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New Mexico Probate Guide

County-specific probate filing-office contacts, filing fees, required forms, and step-by-step guidance for families settling an estate in New Mexico.

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Types of Probate in New Mexico

New Mexico offers several probate procedures depending on estate value and circumstances. Attorney requirements vary by probate type and local practice.

See the full comparison of New Mexico probate typesWhich procedures exist, who qualifies, and how the timelines compare.

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New Mexico Probate Self-Help and Online Resources

New Mexico Estate Law Overview

New Mexico Estate Tax Info

New Mexico has no state estate tax and no state inheritance tax. New Mexico does not impose a recording-style probate tax the way Virginia does. New Mexico does have a state personal income tax and a state fiduciary (estate and trust) income tax.

No
State Estate Tax
No
Inheritance Tax
Yes
State Income Tax
Federal estate tax info

Federal estate tax only applies to estates exceeding $15,000,000 (2026).

Who Inherits Without a Will?

Intestate succession determines who receives a New Mexico decedent's probate property when there is no valid will. New Mexico has adopted the Uniform Probate Code (NMSA 1978, Chapter 45).

View spouse inheritance rules
The decedent leaves no surviving issue (no children or other descendants)

Under NMSA 45-2-102(A)(1), if there is no surviving issue of the decedent, the surviving spouse takes the entire separate-property intestate estate, and under 45-2-102(B) the decedent's half of the community property also passes to the surviving spouse.

The decedent leaves one or more surviving issue (children or their descendants)

Under NMSA 45-2-102(A)(2), if there is surviving issue of the decedent, the surviving spouse takes one-fourth of the separate-property intestate estate; the other three-fourths of separate property passes to the descendants. Under 45-2-102(B) the decedent's half of the community property still passes entirely to the surviving spouse, regardless of issue.

View order of inheritance (no spouse)
  1. 1Descendants (children and their issue)The part not passing to a surviving spouse, or all if no spouse, by representation
  2. 2ParentsIf no surviving descendant, to the decedent's parents equally if both survive, or to the surviving parent
  3. 3Descendants of parents (siblings, nieces, nephews)If no surviving descendant or parent, to the descendants of the decedent's parents by representation
  4. 4Grandparents and their descendantsIf no surviving descendant, parent, or descendant of a parent, the estate is split one-half to the paternal grandparents' side and one-half to the maternal grandparents' side (or all to the side with surviving members) by representation
  5. 5Descendants of a deceased spouse (limited fallback)If there is no taker under the kinship rules above, the estate passes to the descendants of a deceased spouse to whom the decedent was married at that spouse's death

New Mexico Homestead Protection

New Mexico's homestead protection is a statutory creditor exemption under NMSA 42-10-9, not an unlimited constitutional homestead system and not a Florida-style devise restriction. A person who owns and primarily resides in a domicile may exempt up to $150,000 of value in that homestead from attachment, execution, foreclosure by a judgment creditor, and from executors or administrators in probate. The exemption rises to $300,000 if the claimant's spouse died within two years before the claim and the deceased spouse could have claimed the exemption.

$2,000
Property Tax Exemption
Creditor protection: read the statute text

$150,000 of value in the primary-residence homestead, or $300,000 if the claimant's spouse died within two years before the claim and the deceased spouse could have claimed the exemption

Statute: NMSA 1978, Section 42-10-9

Size limits & qualifications

Inside city limits: No acreage split modeled

Outside city limits: No acreage split modeled

Property types: Primary-residence domicile or land, Mobile home, trailer, recreational vehicle, outbuilding, or similar shelter used as a primary residence

Restrictions on leaving homestead in will

With spouse, no minor children:

No state-level homestead devise restriction modeled here; analyze community property ownership, title, allowances (NMSA 45-2-402, 45-2-403), and creditor issues separately.

With minor children:

No state-level homestead devise restriction modeled here; minor child rights arise through the family allowance and personal property allowance rather than a devise restriction.

Exempt Property

New Mexico provides probate allowances for the surviving spouse and minor or dependent children (a family allowance and a personal property allowance) and separate creditor exemptions for debtor property under Chapter 42, Article 10. New Mexico's probate code uses 'family allowance' and 'personal property allowance' and does NOT have a separate Uniform Probate Code 'homestead allowance' line item.

View exempt items
Personal Property Allowance (surviving spouse or children)
Household furniture, automobiles, furnishings, appliances, and personal effects, up to $15,000 in value over any security interests, under NMSA 45-2-403. If the qualifying assets are worth less than $15,000, the spouse or children may claim other estate assets to make up the difference. This right has priority over all claims against the estate (subject to the family allowance abatement rule).
$15,000 in excess of security interests
Homestead Exemption (creditor)
Creditor exemption in the person's primary-residence homestead. Increased from $60,000 effective July 1, 2023 (Laws 2023, SB 216). See homestead-law.json.
$150,000 ($300,000 if spouse died within the prior two years)
Exemption in lieu of homestead
A New Mexico resident who does not own a homestead may instead hold exempt up to $15,000 of real or personal property in lieu of the homestead exemption (NMSA 42-10-10). Increased from $5,000 to $15,000 effective July 1, 2023 (Laws 2023, ch. 104 / SB 216) and now CPI-indexed every two years from July 1, 2025.
$15,000
Personal property (general creditor exemption)
A New Mexico resident may hold exempt an aggregate interest in household goods and furnishings not exceeding $75,000 under NMSA 42-10-1, in addition to the other item exemptions in that section. Amounts are adjusted for cost of living every two years from July 1, 2025 under NMSA 42-10-14.
$75,000 in household goods and furnishings
Motor Vehicle (creditor)
New Mexico exempts a person's aggregate interest in motor vehicles not exceeding $10,000 under NMSA 42-10-1. Amounts are adjusted for cost of living every two years from July 1, 2025 under NMSA 42-10-14.
$10,000 in motor vehicles
Tools of Trade (creditor)
Tools, equipment, implements, professional books, instruments, inventory, supplies and materials reasonably necessary for a person's trade, profession, business or occupation (or that of a spouse) are exempt up to $15,000 in the aggregate under NMSA 42-10-1. Amounts are adjusted for cost of living every two years from July 1, 2025 under NMSA 42-10-14.
$15,000 in tools of the trade
Clothing, furniture, books, and certain personal effects
NMSA 42-10-1 exempts a person's aggregate interest in household goods and furnishings up to $75,000, a wedding band and engagement ring plus additional jewelry up to $5,000 in the aggregate, and works of art up to $2,500. Professional books are exempt as part of the $15,000 trade-tools category. Amounts are adjusted for cost of living every two years from July 1, 2025 under NMSA 42-10-14.
Statutory item exemptions
Retirement Plans
Many retirement benefits and accounts are exempt under New Mexico and federal law when statutory requirements are met. Verify for the specific account type.
Generally exempt under stated conditions

Family Allowance

$30,000 - A decedent's surviving spouse is entitled to a family allowance of $30,000. If there is no surviving spouse, each minor child and each dependent child is entitled to a share of the $30,000, divided by the number of minor and dependent children.

New Mexico Probate Questions

How much does probate cost in New Mexico?
New Mexico probate filing fees vary by county and type of administration. Typical costs include the court filing fee plus certified copy fees, publication notice fees where notice is required, and potential bond premiums. Use our free New Mexico fee calculator for county-specific estimates.
How long does probate take in New Mexico?
The timeline varies by type: Formal Probate typically takes 6-12+ months, while Simplified Probate and Small Estate Procedures are usually much faster, depending on the county and the estate.
Do I need an attorney for probate in New Mexico?
Attorney requirements vary by probate type and local practice. Attorney review is recommended for formal administration and whenever you are unsure which procedure applies.
Are these New Mexico probate resources county-specific?
No. This map shows state-level source links from Settled data. Use it with the New Mexico county page and the county office handling the estate before filing.
Which New Mexico source should I use first?
Start with the official court, form, or agency source for the task, then confirm local requirements with the county filing office, clerk, register, or office that accepts the filing.
Does the New Mexico Probate Resource Map replace attorney review?
No. The map is source navigation. It helps families find current public sources, but it does not decide eligibility, prepare filings, or replace advice from counsel.