New Mexico Wills, Probate and Estate Law
The rules in New Mexico for wills, inheriting without a will, probate and small estates, deeds, powers of attorney and estate taxes — each linked to the statute or official court page. Probate is handled by the Probate Court (county) for uncontested estates; District Court for contested cases, deaths more than three years ago, or a lost original will.
Quick answers for New Mexico
- Small estate affidavit
- Thirty days after death, if no personal representative has been appointed or applied for, a successor may collect personal property with a notarized affidavit (Affidavit of Successor in Interest) if the whole estate, less liens and encumbrances, is $50,000 or less. It cannot be used to transfer real estate. A surviving spouse may use a separate affidavit filed with the county clerk for the home if, 6 months after death, no probate has been filed, the home is the only asset to transfer, and its assessed value is not more than $500,000. NMSA 1978, § 45-3-1201
- Handwritten (holographic) wills
- No. New Mexico's will statute requires two witnesses and has no exception for handwritten (holographic) wills. A will made elsewhere may still be valid if it met the law of the place where it was signed. NMSA 1978, § 45-2-502
- Transfer-on-death deed
- Yes. A transfer on death deed must contain the elements and formalities of a properly recordable deed, state that the transfer to the beneficiary happens at the owner's death, and be recorded with the county clerk where the property is located before the owner's death. NMSA 1978, § 45-6-409
- State estate or inheritance tax
- No inheritance tax. New Mexico's estate tax equals the federal credit for state death taxes; because that federal credit no longer exists, no New Mexico estate tax is owed in practice. NMSA 1978, § 7-7-3
Last verified: 2026-10-25
Wills
| Requirements for a valid will | A person 18 or older, or an emancipated minor, who is of sound mind may make a will. The will must be in writing, signed by the testator (or by someone else in the testator's conscious presence and at their direction), and signed by at least two witnesses, each of whom signs in the presence of the testator and of each other after watching the testator sign. Re-verified 2026-10-27. Source: NMSA 1978, §§ 45-2-501, 45-2-502 |
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| Handwritten (holographic) wills | No. New Mexico's will statute requires two witnesses and has no exception for handwritten (holographic) wills. A will made elsewhere may still be valid if it met the law of the place where it was signed. The statute's only exceptions are for wills valid under another place's law (§ 45-2-506) and separate writings listing tangible personal property (§ 45-2-513). Re-verified 2026-10-27. Source: NMSA 1978, § 45-2-502 |
| Self-proving affidavit | Yes. A will can be made self-proved at signing or later: the testator and witnesses sign sworn affidavits before a notary or other officer who gives oaths, using the statutory form, and the officer certifies them under seal. Re-verified 2026-10-27. Source: NMSA 1978, § 45-2-504 |
If there is no will
| Who inherits without a will | Surviving spouse: receives the deceased spouse's half of the community property (so the spouse ends up with all community property), plus all separate property if the decedent left no descendants, or one-fourth of the separate property if there are descendants. The rest goes to descendants by representation; if none, to parents; then to the parents' descendants (brothers, sisters, nieces, nephews); then half to each side of grandparents and their descendants. Re-verified 2026-10-27. Source: NMSA 1978, §§ 45-2-102, 45-2-103 |
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| Surviving spouse's share | New Mexico is a community property state. The surviving spouse keeps their own half of the community property; the deceased spouse's separate property and half of the community property pass by will (or to heirs if there is no will). The spouse's half of community property remains subject to administration until the creditor claim period ends. The courts' self-help page also describes a family allowance ($30,000) and personal property allowance ($15,000). Re-verified 2026-10-27. Source: NMSA 1978, § 45-3-101 |
Probate
| Probate steps | File in the probate court of the county where the decedent lived, between 5 days and 3 years after death: an Application for informal probate of will and appointment of personal representative (or for informal appointment if there is no will). After the order, file an Acceptance of Appointment and receive Letters. Within 30 days send notice of appointment to heirs and devisees; decide whether to give notice to creditors; inventory and value assets within 3 months; pay allowances, costs and valid claims; prepare an accounting for devisees; distribute; then close with a verified closing statement. The case must stay open at least 3 months. |
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| Simplified probate | Most estates use informal probate in the county Probate Court: an application for informal probate (and appointment of a personal representative) is filed, and no court hearing is needed if no one objects. A small estate closing statement (Form 4B-702) is available for estates that qualify. Forms list: https://nmcourts.gov/forms-files/probate |
| Small estate affidavit | Thirty days after death, if no personal representative has been appointed or applied for, a successor may collect personal property with a notarized affidavit (Affidavit of Successor in Interest) if the whole estate, less liens and encumbrances, is $50,000 or less. It cannot be used to transfer real estate. A surviving spouse may use a separate affidavit filed with the county clerk for the home if, 6 months after death, no probate has been filed, the home is the only asset to transfer, and its assessed value is not more than $500,000. Re-verified 2026-10-27. Source: NMSA 1978, § 45-3-1201 |
| Deadline for creditor claims | Four months after the first published notice to creditors; a creditor sent written notice has until 60 days after mailing or four months after publication, whichever is later. Claims that arose before death are in any case barred one year after death if not presented earlier. Claims arising at or after death generally have four months. Re-verified 2026-10-27. Source: NMSA 1978, §§ 45-3-801, 45-3-803 |
| Who can be executor | Priority to serve: the person named in the will, then a surviving spouse who is a devisee, other devisees, the surviving spouse, other heirs, and (after 45 days) creditors. A person under the age of majority, or found unsuitable by the court in formal proceedings, cannot serve. The statute does not bar nonresidents. In informal probate no bond is required unless the will requires it or an interested person asks the court; in formal probate the court may require bond unless the will waives it. Re-verified 2026-10-27. Source: NMSA 1978, §§ 45-3-203, 45-3-603 |
| Finding probate court records | New Mexico has 33 county probate courts, one per county. They are courts of limited jurisdiction with no jury trials and hear informal probate and uncontested estate cases; contested estate cases go to district court. The Judiciary's free Case Lookup shows current electronic court records from New Mexico courts, and re:Search NM gives registered users access to Odyssey case information and documents. Probate forms are on the New Mexico Courts probate forms page. Case Lookup: https://caselookup.nmcourts.gov/caselookup/ ; probate forms: https://nmcourts.gov/forms-files/probate/ |
Deeds and transferring a house
| Signing and recording a deed | A deed must be signed by the person transferring the property (or their authorized agent). It must be acknowledged before a notary to be recorded, and is recorded with the county clerk of the county where the land is. For residential property, a residential property transfer affidavit must be filed with the county assessor within 30 days of recording, with exceptions (for example, gifts, estate distributions, and transfers between spouses or parent and child for nominal consideration). Re-verified 2026-10-27. |
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| Transfer-on-death deed | Yes. A transfer on death deed must contain the elements and formalities of a properly recordable deed, state that the transfer to the beneficiary happens at the owner's death, and be recorded with the county clerk where the property is located before the owner's death. Re-verified 2026-10-27. Source: NMSA 1978, § 45-6-409 |
Power of attorney and health care directives
| Financial power of attorney | New Mexico has a statutory form power of attorney (with a notary acknowledgment block). A power of attorney must be signed by the principal or by another person in the principal's conscious presence at their direction. A notarized signature is presumed genuine. It is durable unless it says it ends if the principal becomes incapacitated. Re-verified 2026-10-27. |
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| Health care directive | Under the Uniform Health-Care Decisions Act, a power of attorney for health care must be in writing and signed by the principal. Individual health-care instructions may be written or oral (oral instructions are given directly to a health-care provider). An optional statutory advance health-care directive form exists; it recommends, but does not require, two witnesses, and has no notary block. Re-verified 2026-10-27. Source: NMSA 1978, §§ 24-7A-2, 24-7A-4 |
| Official power of attorney forms | New Mexico has a statutory form for a financial power of attorney: the "New Mexico Statutory Form Power of Attorney" in NMSA 1978 § 45-5B-301 (Uniform Power of Attorney Act). It covers property and money only and does not authorize health care decisions. The form ends with a signature and acknowledgment block for a notary public. For health care, the advance directive packet posted by the New Mexico Aging and Long-Term Services Department has four parts (power of attorney for health care, health care instructions, primary physician, and signatures); it says you must sign and date the form, and that witnesses are not required but may help if the directive is ever challenged. Health care advance directive packet: https://www.aging.nm.gov/wp-content/uploads/2026/03/ADA-AD-MPOA.pdf |
Estate and inheritance tax
| State estate or inheritance tax | No inheritance tax. New Mexico's estate tax equals the federal credit for state death taxes; because that federal credit no longer exists, no New Mexico estate tax is owed in practice. The federal state death tax credit was replaced by a deduction for deaths after 2004. Re-verified 2026-10-27. Source: NMSA 1978, § 7-7-3 |
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Planning documents and avoiding probate
| Living will / advance directive | New Mexico follows the Uniform Health-Care Decisions Act. An adult or emancipated minor with capacity may give an 'individual instruction' about their health care, including end-of-life care. It may be written or oral (an oral instruction must be given personally to a health-care provider) and may be limited to take effect only if a specified condition arises. The statute includes an optional advance health-care directive form, which recommends but does not require two witnesses. Form: https://nmonesource.com/nmos/nmsa-unanno/en/item/18524/index.do Re-verified 2026-10-27. Source: NMSA 1978, §§ 24-7A-2, 24-7A-4 |
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| Medical power of attorney | An adult or emancipated minor with capacity may sign a 'power of attorney for health care' authorizing an agent to make any health-care decision the principal could make. It must be in writing and signed by the principal; the statute does not require witnesses or a notary. It remains in effect if the principal later loses capacity. Re-verified 2026-10-27. Source: NMSA 1978, § 24-7A-2 |
| Revocable living trust | New Mexico adopted the Uniform Trust Code (NMSA 1978, Chapter 46A). For trusts created by instruments signed on or after July 1, 2003, the settlor may revoke or amend the trust unless its terms expressly make it irrevocable. Only property titled in the trust avoids probate. Re-verified 2026-10-27. Source: NMSA 1978, § 46A-6-602 |
| Ways to avoid probate | Non-probate options include: transfer on death deeds for real property, recorded with the county clerk before death (NMSA 1978, § 45-6-409); revocable trusts (§ 46A-6-602); the affidavit of successor for personal property when the estate is $50,000 or less (§ 45-3-1201); and the vehicle 'Transfer Without Probate' certificate for a spouse or legal heir (MVD form MVD-10011). Re-verified 2026-10-27. |
Executors and heirs
| Executor's duties | Within 30 days after appointment, the personal representative must give notice of the appointment to the heirs and devisees by delivery or ordinary mail. Within three months after appointment, the representative must prepare an inventory of the decedent's property with estimated date-of-death values and encumbrances, and send it to interested persons who request it (filing it with the court is optional). The representative may publish notice to creditors once a week for three successive weeks; claims are then due within four months after first publication (or within the mailed-notice period, if later). The estate is closed with a verified closing statement (Form 4B-701) or, for small estates, a small estate closing statement (Form 4B-702). Court forms: https://nmcourts.gov/forms-files/probate Re-verified 2026-10-27. |
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| Letters testamentary | Uncontested estates are usually opened in the county Probate Court by an application for informal appointment (Form 4B-301 without a will, or 4B-302 with a will); contested cases go to District Court. Before receiving letters, the personal representative qualifies by filing any required bond and a statement accepting the duties of the office with the appointing probate court or district court. Re-verified 2026-10-27. |
| Affidavit / determination of heirship | New Mexico has no general affidavit-of-heirship statute for real estate. Heirs are determined in District Court: a petition for formal probate of a will, or for adjudication of intestacy, asks for an order determining the heirs after notice and hearing. A surviving spouse may also transfer the residence by affidavit filed with the county clerk in limited cases (see small estate rules). Re-verified 2026-10-27. Source: NMSA 1978, § 45-3-402 |
| Transferring a car after death | The MVD offers three routes. (1) Court-appointed personal representative: submit the title, a certified copy of the court's order appointing the personal representative and acceptance, a bill of sale or title assignment (MVD-10009) and an odometer statement (MVD-10187). (2) Claiming successor: 30 days after death, if no personal representative has been sought and the entire estate (less liens) is within the $50,000 limit, anyone entitled to the vehicle (not necessarily a relative) submits the title, an Affidavit of Claiming Successor (MVD-10013), a certified death certificate, any lien release and an odometer statement. (3) Transfer Without Probate: a spouse or legal heir entitled to the vehicle by law, where the vehicle was not left to someone else by will, uses a Certificate of Transfer Without Probate (MVD-10011) with the same supporting documents. No excise tax is due when a beneficiary receives the vehicle for no consideration. |
Official New Mexico forms
- New Mexico Court Forms guide: Probate
- 4B-301 Application for informal appointment of personal representative (no will)
- 4B-302 Application for informal probate of will and for informal appointment of personal representative (will)
- 4B-501 Notice to creditors
- 4B-601 Inventory
- 4B-701 Verified closing statement of the personal representative
- 4B-702 Verified small estate closing statement of the personal representative
- Probate court forms (all)
- 4B-301 Application for informal appointment of personal representative (no will)
- 4B-302 Application for informal probate of will and for informal appointment of personal representative (will)
- 4B-601 Inventory
- 4B-701 Verified closing statement of the personal representative
- Probate court forms (all)
- MVD Vehicle Procedures Manual, Chapter 8 (deceased owner transfers)
New Mexico court self-help: probate and estates
Probate court and deed recording by county
New Mexico estate law FAQ
What makes a will valid in New Mexico?
A person 18 or older, or an emancipated minor, who is of sound mind may make a will. The will must be in writing, signed by the testator (or by someone else in the testator's conscious presence and at their direction), and signed by at least two witnesses, each of whom signs in the presence of the testator and of each other after watching the testator sign.
Is a handwritten will valid in New Mexico?
No. New Mexico's will statute requires two witnesses and has no exception for handwritten (holographic) wills. A will made elsewhere may still be valid if it met the law of the place where it was signed.
Does a will need to be notarized in New Mexico?
Yes. A will can be made self-proved at signing or later: the testator and witnesses sign sworn affidavits before a notary or other officer who gives oaths, using the statutory form, and the officer certifies them under seal.
Who inherits if someone dies without a will in New Mexico?
Surviving spouse: receives the deceased spouse's half of the community property (so the spouse ends up with all community property), plus all separate property if the decedent left no descendants, or one-fourth of the separate property if there are descendants. The rest goes to descendants by representation; if none, to parents; then to the parents' descendants (brothers, sisters, nieces, nephews); then half to each side of grandparents and their descendants.
What is a surviving spouse entitled to in New Mexico?
New Mexico is a community property state. The surviving spouse keeps their own half of the community property; the deceased spouse's separate property and half of the community property pass by will (or to heirs if there is no will). The spouse's half of community property remains subject to administration until the creditor claim period ends.
What is the small estate limit in New Mexico?
Thirty days after death, if no personal representative has been appointed or applied for, a successor may collect personal property with a notarized affidavit (Affidavit of Successor in Interest) if the whole estate, less liens and encumbrances, is $50,000 or less. It cannot be used to transfer real estate. A surviving spouse may use a separate affidavit filed with the county clerk for the home if, 6 months after death, no probate has been filed, the home is the only asset to transfer, and its assessed value is not more than $500,000.
Is there a simplified probate process in New Mexico?
Most estates use informal probate in the county Probate Court: an application for informal probate (and appointment of a personal representative) is filed, and no court hearing is needed if no one objects. A small estate closing statement (Form 4B-702) is available for estates that qualify.
How does probate work in New Mexico?
File in the probate court of the county where the decedent lived, between 5 days and 3 years after death: an Application for informal probate of will and appointment of personal representative (or for informal appointment if there is no will). After the order, file an Acceptance of Appointment and receive Letters. Within 30 days send notice of appointment to heirs and devisees; decide whether to give notice to creditors; inventory and value assets within 3 months; pay allowances, costs and valid claims; prepare an accounting for devisees; distribute; then close with a verified closing statement. The case must stay open at least 3 months.
How long do creditors have to file claims against an estate in New Mexico?
Four months after the first published notice to creditors; a creditor sent written notice has until 60 days after mailing or four months after publication, whichever is later. Claims that arose before death are in any case barred one year after death if not presented earlier. Claims arising at or after death generally have four months.
Who can be an executor in New Mexico?
Priority to serve: the person named in the will, then a surviving spouse who is a devisee, other devisees, the surviving spouse, other heirs, and (after 45 days) creditors. A person under the age of majority, or found unsuitable by the court in formal proceedings, cannot serve. The statute does not bar nonresidents. In informal probate no bond is required unless the will requires it or an interested person asks the court; in formal probate the court may require bond unless the will waives it.
Does New Mexico allow transfer-on-death deeds?
Yes. A transfer on death deed must contain the elements and formalities of a properly recordable deed, state that the transfer to the beneficiary happens at the owner's death, and be recorded with the county clerk where the property is located before the owner's death.
What does a quitclaim deed need to be valid in New Mexico?
A deed must be signed by the person transferring the property (or their authorized agent). It must be acknowledged before a notary to be recorded, and is recorded with the county clerk of the county where the land is. For residential property, a residential property transfer affidavit must be filed with the county assessor within 30 days of recording, with exceptions (for example, gifts, estate distributions, and transfers between spouses or parent and child for nominal consideration).
What are the requirements for a power of attorney in New Mexico?
New Mexico has a statutory form power of attorney (with a notary acknowledgment block). A power of attorney must be signed by the principal or by another person in the principal's conscious presence at their direction. A notarized signature is presumed genuine. It is durable unless it says it ends if the principal becomes incapacitated.
What are the requirements for a health care directive in New Mexico?
Under the Uniform Health-Care Decisions Act, a power of attorney for health care must be in writing and signed by the principal. Individual health-care instructions may be written or oral (oral instructions are given directly to a health-care provider). An optional statutory advance health-care directive form exists; it recommends, but does not require, two witnesses, and has no notary block.
Does New Mexico have an estate or inheritance tax?
No inheritance tax. New Mexico's estate tax equals the federal credit for state death taxes; because that federal credit no longer exists, no New Mexico estate tax is owed in practice.
How do I make a living will in New Mexico?
New Mexico follows the Uniform Health-Care Decisions Act. An adult or emancipated minor with capacity may give an 'individual instruction' about their health care, including end-of-life care. It may be written or oral (an oral instruction must be given personally to a health-care provider) and may be limited to take effect only if a specified condition arises. The statute includes an optional advance health-care directive form, which recommends but does not require two witnesses.
How do I make a medical power of attorney in New Mexico?
An adult or emancipated minor with capacity may sign a 'power of attorney for health care' authorizing an agent to make any health-care decision the principal could make. It must be in writing and signed by the principal; the statute does not require witnesses or a notary. It remains in effect if the principal later loses capacity.
How do living trusts work in New Mexico?
New Mexico adopted the Uniform Trust Code (NMSA 1978, Chapter 46A). For trusts created by instruments signed on or after July 1, 2003, the settlor may revoke or amend the trust unless its terms expressly make it irrevocable. Only property titled in the trust avoids probate.
What does an executor have to do in New Mexico?
Within 30 days after appointment, the personal representative must give notice of the appointment to the heirs and devisees by delivery or ordinary mail. Within three months after appointment, the representative must prepare an inventory of the decedent's property with estimated date-of-death values and encumbrances, and send it to interested persons who request it (filing it with the court is optional). The representative may publish notice to creditors once a week for three successive weeks; claims are then due within four months after first publication (or within the mailed-notice period, if later). The estate is closed with a verified closing statement (Form 4B-701) or, for small estates, a small estate closing statement (Form 4B-702).
How do I get letters testamentary in New Mexico?
Uncontested estates are usually opened in the county Probate Court by an application for informal appointment (Form 4B-301 without a will, or 4B-302 with a will); contested cases go to District Court. Before receiving letters, the personal representative qualifies by filing any required bond and a statement accepting the duties of the office with the appointing probate court or district court.
Does New Mexico have an affidavit of heirship?
New Mexico has no general affidavit-of-heirship statute for real estate. Heirs are determined in District Court: a petition for formal probate of a will, or for adjudication of intestacy, asks for an order determining the heirs after notice and hearing. A surviving spouse may also transfer the residence by affidavit filed with the county clerk in limited cases (see small estate rules).
How can you avoid probate in New Mexico?
Non-probate options include: transfer on death deeds for real property, recorded with the county clerk before death (NMSA 1978, § 45-6-409); revocable trusts (§ 46A-6-602); the affidavit of successor for personal property when the estate is $50,000 or less (§ 45-3-1201); and the vehicle 'Transfer Without Probate' certificate for a spouse or legal heir (MVD form MVD-10011).
Where can I get a power of attorney form in New Mexico?
New Mexico has a statutory form for a financial power of attorney: the "New Mexico Statutory Form Power of Attorney" in NMSA 1978 § 45-5B-301 (Uniform Power of Attorney Act). It covers property and money only and does not authorize health care decisions. The form ends with a signature and acknowledgment block for a notary public. For health care, the advance directive packet posted by the New Mexico Aging and Long-Term Services Department has four parts (power of attorney for health care, health care instructions, primary physician, and signatures); it says you must sign and date the form, and that witnesses are not required but may help if the directive is ever challenged.
How do I search probate court records in New Mexico?
New Mexico has 33 county probate courts, one per county. They are courts of limited jurisdiction with no jury trials and hear informal probate and uncontested estate cases; contested estate cases go to district court. The Judiciary's free Case Lookup shows current electronic court records from New Mexico courts, and re:Search NM gives registered users access to Odyssey case information and documents. Probate forms are on the New Mexico Courts probate forms page.
How do I transfer a car title after someone dies in New Mexico?
The MVD offers three routes. (1) Court-appointed personal representative: submit the title, a certified copy of the court's order appointing the personal representative and acceptance, a bill of sale or title assignment (MVD-10009) and an odometer statement (MVD-10187). (2) Claiming successor: 30 days after death, if no personal representative has been sought and the entire estate (less liens) is within the $50,000 limit, anyone entitled to the vehicle (not necessarily a relative) submits the title, an Affidavit of Claiming Successor (MVD-10013), a certified death certificate, any lien release and an odometer statement. (3) Transfer Without Probate: a spouse or legal heir entitled to the vehicle by law, where the vehicle was not left to someone else by will, uses a Certificate of Transfer Without Probate (MVD-10011) with the same supporting documents. No excise tax is due when a beneficiary receives the vehicle for no consideration.
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General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.