Loading page
MORTL → State Guides → New Mexico
State Guide
What New Mexico law actually says about death, probate, cremation, advance directives, and estate taxes. No legal jargon. Just what you need to know.
Common questions
Someone just died in New Mexico? The first 24 hours, step by step →
Guide Status
● Last reviewed August 2026
Laws change. Each section shows when it was last verified. Always confirm with a licensed New Mexico attorney for your specific situation.
This is general information, not legal advice. New Mexico law changes. Your situation is specific. For anything that matters, talk to a licensed New Mexico attorney. Our directory doesn't list attorneys, so you'll find one on your own.
The short answer
In New Mexico, estates under $50,000 can skip full probate through a simplified process or affidavit. Cremation has no statutory waiting period. There's no New Mexico estate or inheritance tax. Every figure below names its source and the date it was checked.
Reviewed August 2026 · New Mexico
Someone just died in New Mexico: the first 24 hours →Verified providers in New Mexico →
Last verified: July 18, 2026
Source: N.M. Stat. Ann. §§ 24-14-20, 24-14-29 (Vital Statistics Act) ↗At a Glance
File within 5 days · Restricted for 25 years · Then public
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.
Ask each bank, insurer, court, agency, and property office whether it requires a certified copy. Order an initial quantity based on those actual needs, and confirm the current fee and process for ordering more.
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).
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.
$5.00 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.
Last verified: August 9, 2026
Source: NMSA 1978, Chapter 45 (Uniform Probate Code) ↗At a Glance
Small estate threshold vs. national average
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.
Probate in New Mexico can take several months to over a year, depending on the complexity of the estate. It involves court fees and potentially attorney fees.
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.
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.
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.
$50,000. Estates under that figure can use the simplified process or affidavit covered above instead of full probate.
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.
No will yet, or one that's out of date? How to write a will covers what belongs in one and the signing requirements, step by step. The rules on this page are what New Mexico law adds.
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) ↗
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. Verified at https://www.srca.nm.gov/parts/title01/01.007.0007.html. No pregnancy loss leave provision.
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.
Last verified: July 17, 2026
Source: N.M. Stat. Ann. §§ 45-2-102 to 45-2-105 ↗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.
Community property state: the surviving spouse always ends up with 100 percent of the community property, and children inherit only out of separate property. The statute has no dollar set-asides at all.
What your spouse inherits depends on who else survives you. The four common family shapes:
The descendants take the entire estate by representation.
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).
Last verified: August 7, 2026
Source: N.M. Stat. Ann. § 24-7A-4 (Uniform Health-Care Decisions Act optional form) ↗At a Glance
Living Will
Specifies end-of-life care wishes
Healthcare Proxy
Names a decision-maker for you
DNR / POLST
Do-not-resuscitate orders
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.
Discuss your advance directive with your appointed agent and family members so your wishes are understood and respected.
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.
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.
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.
New Mexico requires no witnesses; notarization isn’t required. Anyone 18 or older of sound mind can make one.
Last verified: August 7, 2026
Source: N.M. Stat. Ann. §§ 61-32-19, 24-12A-1, 24-14-23 (cremation authorization and permits) ↗At a Glance
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.
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.
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.
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.
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.
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.
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.
Last verified: July 16, 2026
Source: New Mexico Taxation and Revenue Department ↗At a Glance
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.
While New Mexico doesn't have its own estate tax, residents are still subject to the federal estate tax if their estate exceeds the federal exemption amount.
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.
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.
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.
No. New Mexico doesn’t tax inheritances. Heirs owe no state tax on what they receive.
$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.
Last verified: August 8, 2026
Source: N.M. Stat. Ann. § 24-6B-1 et seq. (Jonathan Spradling Revised Uniform Anatomical Gift Act) ↗At a Glance
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.
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.
Need Help in New Mexico?
Wills, trusts, advance directives, and probate all benefit from a licensed professional. We've compiled a directory of funeral directors, grief counselors, hospice providers, and financial advisors. Sorted by state. Before a listing appears, we check the provider's phone and address against the provider's own website.
Find Help in New Mexico →From The MORTL Edit
Sources: New Mexico Statutes Annotated (nmonesource.com); New Mexico Department of Health, Bureau of Vital Records and Health Statistics; New Mexico Taxation and Revenue Department; New Mexico Motor Vehicle Division. Individual sections are updated and re-dated whenever a law changes, which is why the date at the top of the guide can be newer than this one. The whole guide also gets a front-to-back review on a schedule. Last front-to-back review: June 2026.
Common questions
Planning tools
The Death Dispatch
This guide is correct today. Statutes move, thresholds shift, and a figure on this page can change with one legislative session. Subscribe and we'll flag the New Mexico changes that matter. No noise, no euphemisms.