New Mexico Resources for Executors
Land of Enchantment
New Mexico probate courts, executor forms, probate cost and executor fee calculators, and the agencies and banks to notify after a death.
Settle an estate in New Mexico, step by step
A New Mexico settlement plan lists each task in order, from the death certificate to the final distribution, with the New Mexico deadlines and forms attached to each step.
Start the New Mexicosettlement plan →New Mexico Probate and Settlement Rules
New Mexico operates under community property law, one of only nine states to do so. Most assets acquired during marriage belong equally to both spouses regardless of whose name is on the title or who earned the income. This fundamental difference from common law states shapes every aspect of estate planning here, from how property passes at death to what a surviving spouse automatically inherits.
If you die without a will in New Mexico, your heirs must survive you by at least 120 hoursNMSA § 45-2-104(A)Verified Sep 10, 2026View source to inherit anything. This "survival period" exists to prevent property from passing through multiple estates in quick succession when family members die close together in time, such as in an accident. The amount a surviving spouse inherits without a will depends on whether your parents are still alive. If they are, your spouse may have to share the estate with them—a result that surprises many people and underscores why having a will matters. New Mexico uses "per capita at each generation" distribution when dividing assets among descendants. This modern approach ensures that grandchildren whose parent predeceased you share equally with other grandchildren, rather than splitting only their parent's portion.
New Mexico does not impose a state estate tax or inheritance tax, which means estates are only subject to the federal estate tax (currently exempting the first $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source per person, or $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source for married couples using portability). This is a meaningful advantage over the states that layer their own death taxes on top of the federal system.
New Mexico provides a statutory homestead exemption protecting up to $150,000 in home equity from creditors. While not as strong as the constitutional protections in states like Texas or Florida, this still provides meaningful protection for the family home.
Legal Sources
Data sourced from New Mexico statutes and official state code. How we research.
Find Your County’s Probate Court
An estate is opened in the probate court of the county where the person lived. Click on any county in New Mexico for that court’s contact information, filing procedures, fees, and what to do when someone dies there.
All 33 New Mexico counties
New Mexico Estate Settlement Forms
Probate petition, notice to creditors, inventory, closing. Free for New Mexico.
EIN Application
Get the tax ID number (EIN) banks require to open an estate account or trust account after someone dies.
Petition for Probate and Letters
Open probate and ask the court to appoint you and issue Letters Testamentary or Letters of Administration.
Notice to Creditors
Notify estate creditors and start the claim period — the published notice plus mailed copies for known creditors.
Renunciation of Executor
Decline an appointment as executor named in a will — the writing filed with the court before anyone is appointed.
Affidavit of Heirship
Prepare the sworn statement of a deceased person's family history and heirs for recording in the county land records, with your state's recording instructions.
Small Estate Affidavit
Collect a small estate's property without probate — the sworn affidavit presented to banks and other holders, with a presentation letter for each.
Estate Inventory
Prepare the probate inventory of estate property — every asset at its date-of-death value, with your state's filing or delivery instructions.
Estate Closing
Prepare the paperwork that closes the estate — the state's closing instrument with its closing instructions, and the optional federal forms.
Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
New Mexico Tools & Calculators
Probate cost, executor fees, creditor deadlines and more for New Mexico.
New Mexico Probate Attorneys
Find probate and estate administration attorneys by practice area in New Mexico.
Government Agencies to Notify in New Mexico
State-administered programs an executor handles after a death in New Mexico.
Banks and Financial Institutions in New Mexico
Banks, brokerages, and credit unions serving New Mexico, each with its own death claim process.
Is this your situation?
Get a complete guide for your specific circumstances.
Death of a Parent
A step-by-step guide to what happens after a parent dies: the documents to find, the certificates to order, and whether probate is even required.
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Loss of a Spouse
What a surviving spouse needs to do: death certificates, survivor benefits, whether probate is even required, and the tax election that expires.
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Named as Executor
What an executor actually does: getting appointed, notifying creditors, paying debts and taxes, and where personal liability starts.
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Named as Trustee
Being named trustee means managing trust assets and carrying out the grantor's wishes. Your duties, timeline, compensation, and how to get started.
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