NM risk areas
New Mexico estate risk areas
These pages explain how default state rules in New Mexico shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
New Mexico intestacy splits separate and community property, giving the spouse the decedent's half of community property and all or a fraction of separate property depending on surviving descendants.
- Community property: the decedent's one-half passes to the surviving spouse.
- Separate property: the spouse receives all if there are no surviving descendants, or one-fourth if descendants survive.
- Any remaining intestate estate passes to descendants by representation.
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Probate risk
New Mexico allows collection of personal property by affidavit 30 days after death when the estate is within a statutory cap and no personal representative is pending.
- The estate value must be $50,000 or less, net of liens and encumbrances.
- At least 30 days must pass after death before using the affidavit.
- No personal representative can be pending or appointed in any jurisdiction.
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Tax exposure
New Mexico's estate tax is phased out due to federal law changes, and the state does not impose an inheritance tax.
- New Mexico's estate tax is phased out due to federal tax law changes as of January 1, 2005.
- If a federal Form 706 is required, New Mexico requires a state estate tax return to obtain a certificate of no tax due.
- New Mexico does not impose an inheritance tax.
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Guardianship risk
New Mexico allows parents to appoint a guardian by will or signed writing and permits court appointments when parental rights are terminated or suspended.
- A parent may appoint a guardian for a minor by will or other signed writing with witnesses.
- A parental nominee has priority unless they fail to accept within the statutory window.
- The court may appoint a guardian if parental rights are terminated or suspended.
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Complexity triggers
New Mexico’s community property rules and statutory family allowances can shift distributions even when a will exists.
- Property acquired during marriage is presumed community property unless it qualifies as separate property.
- A surviving spouse is entitled to a $30,000 family allowance that has priority over claims and is in addition to other shares unless otherwise provided.
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