New Mexico
Death Laws & End-of-Life Guide

At a Glance

Death certificate filing and timeline.

A death certificate for each death that occurs in New Mexico must be filed within five days after the death and before final disposition. Typically, the funeral director or person in charge of final disposition files the certificate.

Who can order copies and where.

Certified copies of death certificates are restricted records in New Mexico, available only to immediate family members or those who present tangible proof of a legal interest. Order copies from the New Mexico Department of Health, Bureau of Vital Records and Health Statistics; death certificate requests go through its Santa Fe office (P.O. Box 26110, Santa Fe, NM 87502; phone 1-833-796-8773).

• -New Mexico Department of Health, Bureau of Vital Records and Health Statistics death certificates page: https://www.nmhealth.org/about/erd/bvrhs/vrp/death/
• -Cost: $5.00 per certified copy, a nonrefundable record search fee paid to New Mexico Vital Records
• -Order by mail with the bureau's death record search application and a photocopy of a government-issued photo ID, or in person at the Santa Fe office.

Who can order a death certificate in New Mexico?

Death certificates are restricted records for 50 years after the death. Immediate family can order one: mother, father, sibling, child, current spouse or a grandparent, plus anyone with tangible proof of a legal interest in the record. Certified copies come from New Mexico's Bureau of Vital Records and Health Statistics, New Mexico Department of Health; only the Santa Fe office issues death certificates, by mail with the search application, in person in Santa Fe, or online or by phone through VitalChek.

How do I get a death certificate in New Mexico?

Order certified copies from New Mexico's vital records office; this section's source link is the official process. The funeral home or cremation provider usually orders the first copies for you. Ask each bank, insurer, court, and agency whether it needs its own certified copy before you decide how many to order.

How much does a death certificate cost in New Mexico?

$5 per certified copy in New Mexico, as shown above. Additional-copy pricing varies; the official source linked in this section has the current fee schedule.

At a Glance

When probate is required in New Mexico.

In New Mexico, probate is generally required if the total value of the estate exceeds $50,000. This threshold applies to assets that don't have a designated beneficiary or aren't held in joint tenancy. Estates below this amount may qualify for a simplified process using an Affidavit of Successor in Interest.

If you die without a will in New Mexico.

If a person dies in New Mexico without a valid will (intestate), the state's intestate succession laws determine how their assets are distributed. New Mexico recognizes community property and separate property.

• -If you have a spouse but no children or parents, your spouse inherits all community property and all separate property.
• -If you have a spouse and children (all of whom are also your spouse's children), your spouse inherits all community property and one-fourth of your separate property, with your children inheriting the remaining three-fourths of separate property.
• -If you have no spouse or children, your parents inherit your estate.
• -If there are no surviving close relatives, the estate will escheat to the state.

Avoiding probate in New Mexico.

New Mexico offers several methods to avoid probate. These include establishing a living trust, designating beneficiaries on accounts (payable-on-death or transfer-on-death), and holding property in joint tenancy with rights of survivorship. Transfer-on-death deeds are also available for real estate.

Handwritten wills.

New Mexico doesn't accept an unwitnessed handwritten will signed here. Two witnesses have to watch the person sign and then sign in front of the person and each other (NMSA § 45-2-502). There's no rule that lets a court excuse missing witnesses. A will valid where it was signed, or where the person lived when they signed it or died, is valid here (§ 45-2-506).

Source: NMSA § 45-2-502 (unofficial copy, FindLaw) ↗

How long does probate take in New Mexico?

A straightforward New Mexico probate typically runs several months to over a year, as shown in this section. Contested wills, missing heirs, or real property in other states stretch it well past that.

What is the small-estate limit in New Mexico?

$50,000. Estates under that figure can use the simplified process or affidavit covered above instead of full probate.

Do I need a probate attorney in New Mexico?

Not always. If the estate qualifies for the simplified process covered above, many people handle it without a lawyer. Hire one for full probate, a contested will, or property in more than one state. Before you hire anyone, know the fee structures: hourly, flat, and (in a few states) statutory percentages. Our probate attorney cost guide covers what each should run you.

Does New Mexico allow transfer-on-death deeds?

Yes. New Mexico authorizes the transfer on death deed under NMSA 1978, §§ 45-6-401 to 45-6-417 (Uniform Real Property Transfer on Death Act). Record it while you’re alive and the property passes to your named beneficiary at death, outside probate, revocable any time before then. New Mexico adopted the uniform act effective January 1, 2014; the deed must be recorded before the owner's death in the county where the property sits.

Source: NMSA 1978, §§ 45-6-401 to 45-6-417 (Uniform Real Property Transfer on Death Act) ↗

Time off work after a death in New Mexico

New Mexico doesn't require a private employer to give bereavement leave, paid or unpaid. Whatever you get is your employer's policy, and it can be changed or refused.

Who it covers. No private employer is covered for bereavement. New Mexico requires bereavement leave from no employer, and its earned sick leave law cannot be used for a death in the family.

How much. None required

Paid or unpaid. Not applicable. No bereavement leave is mandated.

New Mexico's only bereavement leave rule covers state classified employees, and it's permissive rather than an entitlement. 1.7.7.20(A) NMAC: "Agencies may grant bereavement leave to employees who have experienced the death of a relation by blood or marriage within the third degree or a person residing in the employee's household." 1.7.7.20(B) makes it a form of administrative leave and says "The agency may authorize bereavement leave for up to five consecutive workdays when it is in the best interests of the agency to do so. Bereavement leave in excess of five consecutive workdays must have the prior written approval of the director." 1.7.7.20(C) lets an agency authorize an employee to add accrued annual or sick leave or compensatory time to attend the funeral. So even state workers get agency discretion. Source: https://www.srca.nm.gov/parts/title01/01.007.0007.html. No pregnancy loss leave provision.

Source: N.M. Stat. Ann. § 50-17-3(C) (Healthy Workplaces Act, Laws 2021, ch. 131, § 3, effective July 1, 2022); 1.7.7.20 NMAC (state classified employees) ↗

Can I leave money to care for my pet in New Mexico?

Yes. New Mexico enforces pet trusts under N.M. Stat. Ann. (NMSA 1978) 46A-4-408, so money you set aside for an animal is legally binding on whoever you put in charge of it. The trust ends when your animal dies, or when the last of them dies if you covered more than one. New Mexico puts no year limit on it. Whoever you name in the trust enforces it, and if you name nobody a court appoints someone. Anyone who cares about the animal can ask the court to appoint an enforcer or to remove one who isn't doing the job, and New Mexico gives that enforcer the same rights a beneficiary has, including the right to information and accountings from the trustee. A judge can cut the amount back if it holds more than your animal's care requires. Unless your trust says where the extra should go, it comes back to you if you're living, and otherwise goes to your heirs. The section right after this one, 46A-4-409, does carry a 21 year limit, and it covers trusts set up for a purpose with nobody named to receive anything. That limit doesn't reach your pet trust. Name a caretaker and a backup in the trust itself; the statute won't pick either one.

Source: N.M. Stat. Ann. (NMSA 1978) 46A-4-408 ↗

How to set one up, and what it costs →

Die without a will in New Mexico and this law picks your heirs.

If you die intestate (without a valid will) in New Mexico, N.M. Stat. Ann. §§ 45-2-102 to 45-2-105 decides who inherits everything a will would have covered. The shares depend on exactly who survives you: spouse, children, parents, siblings. What you told people you wanted doesn't matter. Only a signed will changes these defaults.

What your spouse gets.

What your spouse inherits depends on who else survives you. The four common family shapes:

• -Spouse only (no descendants or parents): everything, all community property plus all separate property.
• -Spouse + parents (no descendants): parents get nothing, the spouse still takes everything.
• -Spouse + joint descendants: all community property to the spouse, plus one-fourth of the separate property; descendants take three-fourths of the separate property.
• -Spouse + blended family: same as joint, the fractions don't change for stepfamilies.
• -Source: N.M. Stat. Ann. §§ 45-2-102, 45-2-103

Children's shares.

The descendants take the entire estate by representation.

No spouse, no children: the line of succession.

After descendants come parents, then descendants of parents, then grandparents or their descendants split half paternal and half maternal; with no taker the estate passes to the state (§ 45-2-105).

At a Glance

Witnesses are optional under N.M. Stat. Ann. § 24-7A-2(B). Only your signature is required; the statutory form recommends two witnesses.

What New Mexico requires for advance directives.

New Mexico law provides an 'Optional Advance Health-Care Directive' form that combines a living will and a healthcare power of attorney. This document allows you to state your wishes regarding medical treatment and appoint an agent to make healthcare decisions on your behalf if you become incapacitated. Witness signatures are optional: the form recommends two witnesses but N.M. Stat. Ann. § 24-7A-4 requires only your signature.

Healthcare power of attorney in New Mexico.

A Healthcare Power of Attorney (HCPOA) is a component of the New Mexico Optional Advance Health-Care Directive. It allows you to designate a healthcare agent who can make medical decisions for you if you're unable to do so. This agent's authority typically begins when your attending physician determines you lack the capacity to make your own healthcare decisions.

POLST / MOLST forms in New Mexico.

New Mexico recognizes the New Mexico Medical Orders for Scope of Treatment (MOST), which is part of the National POLST Paradigm. MOST forms are medical orders for seriously ill patients that translate their wishes into actionable medical instructions. They're typically completed by a healthcare professional and signed by the patient (or their surrogate) and the healthcare provider, covering treatments like CPR, medical interventions, and artificially administered nutrition.

Where do I get New Mexico's advance directive form?

Start with N.M. Stat. Ann. § 24-7A-4 (Uniform Health-Care Decisions Act optional form), linked as this section's source. Use the current form or sample that the official source provides or identifies. Form authority and execution requirements vary by state, so confirm the source before signing and get legal help if your situation or the instructions are unclear.

Does New Mexico require a notary or witnesses for an advance directive?

New Mexico doesn’t require witnesses or a notary. Witnesses are optional under N.M. Stat. Ann. § 24-7A-2(B). Only your signature is required; the statutory form recommends two witnesses. Anyone 18 or older of sound mind can make one.

At a Glance

Cremation rules in New Mexico.

New Mexico law requires a permit for cremation, issued by the state medical investigator, before the cremation process. There's no mandatory waiting period after death before cremation can occur, provided all necessary documentation and authorizations are obtained. A casket isn't legally required for cremation.

Green burial and alternatives in New Mexico.

New Mexico allows for green burial practices. The state doesn't require embalming, vaults, or caskets for burial. Natural Burial New Mexico promotes and facilitates green burials, with certified sites like La Puerta Natural Burial Ground. Home burial is permitted, but the body must be buried, embalmed, cremated, or refrigerated within 24 hours, and a death certificate must be filed.

• -Green burial: Permitted, with certified natural burial grounds available.
• -Home burial: Allowed, with specific requirements for timely disposition and death certificate filing.
• -Alkaline hydrolysis (water cremation) and human composting: Not explicitly addressed in current New Mexico statutes as widely available alternatives, typically requiring specific legislative approval.

Funeral home regulations in New Mexico.

Funeral homes in New Mexico are regulated by the New Mexico Board of Thanatopractice. They must be licensed and adhere to state regulations regarding services, pricing, and consumer disclosures. The Federal Trade Commission's (FTC) Funeral Rule also applies, requiring funeral providers to give itemized price lists and other disclosures.

Who decides what happens to the body in New Mexico

New Mexico sets this order by statute. The first person on the list who is available and willing decides, and a funeral home takes its instructions from them.

1. the decedent's own written instructions (the whole priority list applies only if the decedent left none)
2. person the decedent authorized on a U.S. DoD record of emergency data form (DD Form 93), if the decedent died while serving in the armed forces, reserve forces, or national guard
3. surviving spouse
4. a majority of the surviving adult children
5. the surviving parents
6. a majority of the surviving siblings
7. the adult person of the next degree of kinship in the order named by New Mexico law to inherit the estate
8. an adult who has exhibited special care and concern for the decedent, is aware of the decedent's views and desires about disposition, and is willing and able to decide

Naming someone in advance. None found. New Mexico has no statute letting a person name a disposition agent in advance. What the law recognizes is the decedent's own written instructions: under NMSA 1978, § 24-12A-1(A), an adult may authorize their own cremation and the disposition of the cremated remains by "a written statement that is signed by the adult and notarized or witnessed by two persons" or by an express statement in the will. The only advance designation of another person is the DD Form 93 route at § 24-12A-2(B) and § 24-12-1(C), which is limited to military deaths.

When the same tier disagrees. Not stated. The statute requires "a majority" of adult children and of siblings but gives no tiebreak, no court petition, and no procedure when a tier deadlocks.

New Mexico carries three priority lists and one of them is out of step. Laws 2023, ch. 162, which is 2023 House Bill 407, reordered § 24-12A-2(A): next-degree kin moved up to (5) and the special-care adult moved down to (6). The same act wrote a matching six-tier definition of "legal next of kin" into § 24-12-1(A)(2). The Funeral Services Act list at § 61-32-19(F) still runs the other way, special-care adult at (5) and next-degree kin at (6), because nothing has amended that section since Laws 2011, ch. 22, § 3, and it's set to be repealed July 1, 2030. Section 24-12-1 separately requires the state, county, or municipal official holding the body to use due diligence to notify the legal next of kin, and deems the body unclaimed if 14 days pass after notice at the last known addresses with no claimant.

Source: NMSA 1978, § 24-12A-2 (No written instructions; priority of others to decide disposition), as amended by Laws 2023, ch. 162, § 6 (2023 H.B. 407); parallel list at NMSA 1978, § 61-32-19(F) ↗

If you can't afford the funeral in New Mexico

Three separate pots of money, on three different agencies' websites, collected nowhere. A family that qualifies for all three usually claims none of them.

1. When nobody can pay. Two separate things, and both are small. County burial or cremation of an unclaimed decedent under NMSA 1978, Sections 24-13-1 through 24-13-5, and a state funeral payment of up to $200 under NMSA 1978, Section 27-2-25, run by the Income Support Division of the New Mexico Health Care Authority. For the county money: the county where the person lived, or the county where they were found if the county of residence isn't known (NMSA 24-13-3). Call that county's manager or clerk and ask who handles unclaimed decedents and county burial. For the $200: the Income Support Division of the New Mexico Health Care Authority.

What it pays. County: NMSA 24-13-3 says the burial or cremation expenses "may be paid by the county out of the general fund or the health care assistance fund in the amount of one thousand dollars ($1,000) for the burial or cremation of the unclaimed decedent." NMSA 24-13-4 adds that "the cost to be paid by the county of opening and closing a grave shall not exceed one thousand dollars ($1,000), which sum shall be in addition to the sums enumerated in Section 24-13-3." Both amounts went from $600 to $1,000 on July 1, 2023 (Laws 2023, ch. 162). State: NMSA 27-2-25 pays "funeral expenses up to two hundred dollars ($200)," and subsection B blocks any payment when resources available from all sources total $600 or more, and otherwise pays the difference between $600 and those resources, or $200, whichever is less.

What disqualifies you. Read this part carefully, because New Mexico changed it. Effective July 1, 2023, Laws 2023, chapter 162 rewrote Chapter 24, Article 13 and pulled indigent persons out of the county's duty. NMSA 24-13-1 now says: "a dead body that has not been claimed by a friend, relative or other interested person assuming the responsibility for and expense of disposition shall be considered an unclaimed decedent. It is the duty of each county in this state to authorize interment or cremation of an unclaimed decedent." NMSA 24-13-3 now reads "To the extent that the decedent is unclaimed and has no estate, the burial or cremation expenses shall be borne by the county of residence of the decedent." NMSA 24-13-2 still says a decedent counts as indigent if the estate can't cover burial or cremation or if the body is unclaimed, and the article is still titled Burial of Indigents, so ask the county directly rather than assuming you're out. NMSA 24-13-6 matters to a family: if a funeral director takes money from relatives or friends of someone the county has determined to be an unclaimed decedent, the director has to tell the county immediately and the county won't pay, or must be refunded if it already paid. For the $200 state payment, NMSA 27-2-25 A covers a recipient of financial assistance under Section 27-2-7 or under federal SSI, or a person living in a nursing home or intermediate care facility whose care is paid in whole or in part under Title XIX (Medicaid), and requires that the person's available resources are insufficient, that the people legally responsible for their support can't pay, and that no other person will undertake to pay.

The official page ↗

2. If the death was caused by a crime. $6,000. New Mexico Administrative Code 10.40.2.10(E), the Crime Victims Reparation Commission's own rule, quoted: "The commission may award reparation for funeral related expenses occasioned by an act or omission which includes a crime enumerated in Section 31-22-8 A NMSA 1978. Awards for funeral expenses shall not exceed six thousand dollars ($6,000.00). Items not to be included for reimbursement are: food, clothing, items of value such as jewelry, saddles, etc. At the board's discretion, a restricted item may be waived." So clothing is excluded by name, and so is food, but the board can waive a restricted item. There's no separate headstone or flowers sub-cap in the rule. The Commission's own application page lists "Funeral and burial expenses; ($6,000.00 maximum)" and an overall cap of $20,000, or up to $50,000 in permanent physical disability cases. Deadline: 10.40.2.8(B) requires the application within two years of the date of the incident, and the Commission's page repeats it: "A completed application must be filed within two (2) years of the incident." One extra worth claiming: 10.40.2.10(G) allows up to 14 calendar days of lost wages for the person responsible for making the funeral arrangements, and relatives of a homicide victim as defined in Section 31-22-3 G are eligible for up to 14 calendar days of lost wages for a recovery period.

New Mexico crime victim compensation ↗

3. Money the person was already owed. Search New Mexico's unclaimed property before you borrow anything. Searching and claiming are free.

New Mexico unclaimed property ↗

New Mexico's public money for a funeral is small and the rules moved recently. Here's what's actually there. Start with the county where the person died. Ask the county manager's or county clerk's office who handles unclaimed decedents and county burial, and ask what that county actually pays. The statute says the county may pay $1,000 toward burial or cremation, and up to $1,000 more for opening and closing a grave. Both went up from $600 on July 1, 2023. There's a catch you need to know before you call the funeral home. As of July 1, 2023 the county's duty is written around an "unclaimed decedent," meaning a body no friend, relative, or other interested person has claimed by taking on responsibility for the expense of disposition. NMSA 24-13-2 still defines an indigent decedent as one whose estate can't cover burial or cremation, and the article is still called Burial of Indigents, so ask the county straight out whether they'll help. Don't assume the answer. And read NMSA 24-13-6 before anyone hands a funeral director money. If relatives or friends pay a funeral director for someone the county has determined to be an unclaimed decedent, the director has to notify the county right away and the county won't pay. If the county already paid, the director has to refund it. Sort out who's paying before money changes hands, not after. Then call the Income Support Division of the New Mexico Health Care Authority. NMSA 27-2-25 pays up to $200 toward funeral expenses if the person was getting state financial assistance or SSI, or was in a nursing home or intermediate care facility with Medicaid paying part or all of the bill. The limit is harsh and it's in the statute: nothing at all if resources from every source add up to $600 or more, and under $600 the division pays the difference between $600 and those resources, or $200, whichever is less. If the death was a crime, apply to the Crime Victims Reparation Commission. Funeral and burial expenses are capped at $6,000. The rule won't reimburse food, clothing, or items of value like jewelry, though the board can waive a restricted item. You have two years from the incident. Apply at cvcapp.cvrc.nm.gov, or call 1-800-306-6262 or (505) 841-9432, or get the form from your local District Attorney's office. If you're the one arranging the funeral, ask about lost wages too. The rule allows up to 14 calendar days.

At a Glance

New Mexico doesn't have a state estate tax.

New Mexico is one of many states that doesn't impose a state-level estate tax. This means that the estates of deceased New Mexico residents aren't subject to an additional state tax on the value of their assets before distribution to heirs.

New Mexico doesn't have an inheritance tax.

New Mexico doesn't levy an inheritance tax. An inheritance tax is typically paid by the beneficiaries who receive assets from an estate. Therefore, heirs inheriting property in New Mexico won't owe a state inheritance tax.

Federal estate tax.

The federal estate tax applies to estates over $15 million per person (2026), $30 million for married couples. This is separate from any state estate or inheritance tax. The Working Families Tax Cuts Bill (Public Law 119-21, 2025) made the higher exemption permanent, so the drop to roughly $7 million once scheduled under the Tax Cuts and Jobs Act never took effect.

Does New Mexico have an estate tax?

No. New Mexico has no state estate tax. Only the federal estate tax applies, and only to estates over $15 million per person (2026), $30 million for a married couple.

Does New Mexico have an inheritance tax?

No. New Mexico doesn’t tax inheritances. Heirs owe no state tax on what they receive.

What is the federal estate tax exemption for 2026?

$15 million per person, $30 million for a married couple, indexed for inflation. The Working Families Tax Cuts Bill (Public Law 119-21, 2025) made the higher exemption permanent. Estates below the threshold owe no federal estate tax.

At a Glance

Registering as a donor in New Mexico.

In New Mexico, you can register to be an organ, eye, and tissue donor when applying for or renewing your driver's license or state ID card at the Motor Vehicle Division (MVD), or online through the National Donate Life Registry at RegisterMe.org. Donation in New Mexico is run by Sierra Donor Services, the state's federally designated organ procurement organization, formerly named New Mexico Donor Services.

• -National Donate Life Registry: https://registerme.org/
• -New Mexico MVD organ donation page: https://www.mvd.newmexico.gov/organ-donation/
• -Indicate your donor wishes in your advance directive.

Your family can't override an adult donor's decision.

In New Mexico, a registered organ donor decision is legally binding under the Jonathan Spradling Revised Uniform Anatomical Gift Act, and nobody else can amend or revoke it after your death (NMSA 1978, § 24-6B-8(A)). One exception: if the donor is an unemancipated minor, a parent who is reasonably available can revoke or amend the gift (§ 24-6B-8(G)). Organ procurement organizations still consult families in practice, so tell yours what you decided.

Source: Laws 2007, ch. 323, § 8, compiled as NMSA 1978, § 24-6B-8 (enacted text on nmlegis.gov; PDF) ↗