Kathleen M. Haynes has served Curry County and eastern New Mexico since 1978, providing estate planning, business, and tax law services. With over 45 years of legal experience, she handles estate, gift, and income tax planning for individuals and businesses across Eastern New Mexico and West Texas.
Probate in Lea County
Probate Court Record
Lea County Probate Court
Lea County · 5th Judicial District
Phone
Hours
Tuesday, Wednesday 10:00 AM-3:00 PM
Office
100 North Main, Lovington, NM 88260
Website
Self-represented filing
Allowed
How to file probate in Lea County →
Verified October 16, 2026 · Source
Do I need a lawyer for probate in Lea County? →Settling an estate in Lea County →
Tax Planning Firms Serving Lea County
Serves Chaves County and southeastern New Mexico from Roswell. Handles estate planning, probate, wills and trusts, guardianships and conservatorships, and estate tax matters, including will contests and trust litigation. Founded by Truman Sanders in 1945 and practicing in southeastern New Mexico ever since.
Serves Albuquerque, Santa Fe, and clients statewide from offices in both cities. Handles the full arc of an estate — will and trust drafting, probate and estate administration, state and federal estate tax returns, and multistate proceedings where the decedent owned property outside New Mexico. Two shareholders are Fellows of the American College of Trust and Estate Counsel.
Forms for Planning and Settling an Estate in New Mexico
Free New Mexico forms to plan or settle an estate: a will, trust, powers of attorney, TOD deed and the probate forms. Prepare each form for New Mexico.
$12/month
Revocable Living Trust
Create a revocable living trust to avoid probate, protect privacy, and control asset distribution.
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Free
Last Will and Testament
In New Mexico, a will is signed before 2NMSA § 45-2-502Verified Oct 19, 2026View source witnesses, and a self-proving affidavit signed with it lets the court admit it without witness testimonyNMSA § 45-2-502Verified Oct 19, 2026View source.
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Free
Pour-Over Will
In New Mexico, a pour-over will is signed before 2NMSA § 45-2-502Verified Oct 19, 2026View source witnesses and moves anything left outside the trust into it through probate.
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Tools for Planning and Settling an Estate in New Mexico
Free calculators and checklists to plan or settle an estate in New Mexico: will and trust costs, probate, executor pay and taxes. Run each tool for New Mexico.
How Much Are Estate & Inheritance Taxes?
New Mexico levies no estate or inheritance taxNMSA 1978 §§ 7-7-3(A), 7-7-2(D) (Estate Tax Act — pick-up tax equal to the IRC § 2011 federal credit, $0 since 1/1/2005)Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
Calculate the Tax
What Taxes Apply to My Inheritance?
New Mexico imposes no inheritance or estate taxNMSA 1978 §§ 7-7-3(A), 7-7-2(D) (Estate Tax Act — pick-up tax equal to the IRC § 2011 federal credit, $0 since 1/1/2005)Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 4 months to 6 months for a simple estate.
Calculate the Tax
How Does Step-Up in Basis Work?
Inherited assets in New Mexico take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular rates, after the first $2,500 of gain is excludedNMSA 1978 § 7-2-34 (as amended by Laws 2024, Ch. 67 / HB 252 § 8)Verified Sep 15, 2026View source.
Calculate the Tax
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
Check the Rules
What Does Estate Planning Actually Cost?
An attorney-prepared revocable trust in New Mexico runs $3,510Estimate: 10 hours at $351, Clio's New Mexico Trusts rate; Compare Lawyer Rates, 2025 dataVerified Oct 15, 2026View source to $5,265Estimate: 15 hours at $351, Clio's New Mexico Trusts rate; Compare Lawyer Rates, 2025 dataVerified Oct 15, 2026View source and a simple will $963Estimate: 3 hours at $321, Clio's New Mexico Wills and Estates rate; Compare Lawyer Rates, 2025 dataVerified Oct 15, 2026View source to $1,926Estimate: 6 hours at $321, Clio's New Mexico Wills and Estates rate; Compare Lawyer Rates, 2025 dataVerified Oct 15, 2026View source, against $0 to $549 up front plus a subscription with an online service.
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