New Mexico Statutes

N.M. Stat. § 45-2-401 (2026)

Applicable law.

✓ current as of May 2026

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Chapter 45, Article 2, Part 4 NMSA 1978 applies to the estate of a decedent who
dies domiciled in this state. Rights to family allowance and personal property allowance
for a decedent who dies not domiciled in this state are governed by the laws of the
decedent's domicile at death.

History: 1953 Comp., § 32A-2-401, enacted by Laws 1975, ch. 257, § 2-401; repealed
and reenacted by Laws 1993, ch. 174, § 19.

                                     ANNOTATIONS

Official comments. — See Commissioners on Uniform State Laws official comment to
2-401 UPC.
Repeals and reenactments. — Laws 1993, ch. 174, § 19 repealed former 45-2-401
NMSA 1978, as enacted by Laws 1975, ch. 257, § 2-401, relating to family allowances
and enacted a new section, effective July 1, 1993.

Notes of Decisions

Cited in 4 cases, 1986–2001 · leading case: In Re Est. of Jewell, 18 P.3d 334 (N.M. Ct. App. 2001).

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In Re Est. of Jewell, 18 P.3d 334 (N.M. Ct. App. 2001). · cites it 2× “See NMSA 1978, §§ 45-2-401 to - 403 (1993, as amended through 1999).”

Matter of Est. of Coleman, 718 P.2d 702 (N.M. Ct. App. 1986). · cites it 3× “In referring to legacies, abatement is "a proportional diminution or reduction of the pecuniary legacies when funds or assets out of which such legacies are payable are not sufficient to pay them in full.”

Trujillo v. Lopez, 740 P.2d 707 (N.M. Ct. App. 1987). · cites it 2× “Finally, Trujillo argues that the family allowance and the personal property allowance as provided by NMSA 1978, Sections 45-2-401 and -402 (Orig.Pamp. and Cum.”

Coleman v. Offutt, 718 P.2d 702 (N.M. Ct. App. 1986). · cites it 3× “In referring to legacies, abatement is “a proportional diminution or reduction of the pecuniary legacies when funds or assets out of which such legacies are payable are not sufficient to pay them in full.”

— N.M. Stat. § 45-2-401(A) — 3 cases

Matter of Est. of Coleman, 718 P.2d 702 (N.M. Ct. App. 1986). “In referring to legacies, abatement is "a proportional diminution or reduction of the pecuniary legacies when funds or assets out of which such legacies are payable are not sufficient to pay them in full.”

Trujillo v. Lopez, 740 P.2d 707 (N.M. Ct. App. 1987). “Finally, Trujillo argues that the family allowance and the personal property allowance as provided by NMSA 1978, Sections 45-2-401 and -402 (Orig.Pamp. and Cum.”

Coleman v. Offutt, 718 P.2d 702 (N.M. Ct. App. 1986). “In referring to legacies, abatement is “a proportional diminution or reduction of the pecuniary legacies when funds or assets out of which such legacies are payable are not sufficient to pay them in full.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.