{"id":375163,"date":"2016-04-11T01:23:26","date_gmt":"2016-04-11T06:23:26","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/new-mexico-law\/new-mexico-probate-and-estate-tax-laws.html"},"modified":"2016-06-20T19:51:43","modified_gmt":"2016-06-21T00:51:43","slug":"new-mexico-probate-and-estate-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/new-mexico-law\/new-mexico-probate-and-estate-tax-laws.html","title":{"rendered":"New Mexico Probate and Estate Tax Laws"},"content":{"rendered":"\n
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New Mexico Probate and Estate Tax Laws<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

Probate is the legal process by which a person’s property is distributed when he or she dies. During probate<\/a>, the deceased’s property is gathered, any applicable debts and taxes are paid, and then the remaining estate is distributed to the deceased’s heirs. But how does the court know who should receive what?<\/p>\n

If the deceased dies testate<\/a> (with a valid will) then the estate will be distributed according to the will’s provisions. However, if the deceased dies intestate<\/a> (without a valid will), or if the will doesn’t dispose of the entire estate, then any part of the estate that isn’t disposed of by the will passes by the state’s laws of intestate succession. New Mexico’s laws of intestate succession are briefly outlined in the chart below.<\/p>\n\n

Code Section <\/b><\/p>\n<\/td>\n

New Mexico Statute section 45-2-102 & 45-2-103: Intestate Succession<\/b><\/td>\n<\/tr>

What Does the Surviving Spouse Receive?<\/b><\/p>\n

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The surviving spouse receives all of deceased’s separate property<\/a> if the deceased doesn’t have any children. However, if the deceased does have children, then the surviving spouse receives 1\/4th<\/sup> of the deceased’s separate property.<\/p>\n

Additionally, the surviving spouse receives the deceased’s half of the couple’s community property<\/a> (whether or not the deceased has children).<\/p>\n<\/td>\n<\/tr>

What Do the Other Heirs Receive?<\/b><\/p>\n

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Any part of the deceased’s estate that doesn’t pass to the surviving spouse (or the entire estate if the deceased doesn’t leave behind a spouse) passes in the following order until someone is alive to inherit: