N.M. Stat. § 45-3-804 (2026)

Claims against a decedent's estate may be presented as follows:

    A. the claimant may deliver or mail to the personal representative a written
statement of the claim indicating its basis, the name and address of the claimant and
the amount claimed, or he may file a written statement of the claim with the appropriate
court. The claim is presented on the first to occur of receipt of the written statement of
claim by the personal representative or the filing of the claim with the appropriate court.
If a claim is not yet due, the date when it will become due shall be stated. If the claim is
contingent or unliquidated, the nature of the uncertainty shall be stated. If the claim is
secured, the security shall be described. Failure to describe correctly the security, the
nature of any uncertainty and the due date of a claim not yet due does not invalidate the
presentation made;

   B. the claimant, without the necessity of filing a claim, may commence a proceeding
against the personal representative in any court where the personal representative may
be subjected to jurisdiction, to obtain payment of his claim against the estate, but the
commencement of the proceeding must occur within the time limited for presenting the
claim. No presentation of claim is required in regard to matters claimed in proceedings
against the decedent which were pending at the time of his death; and

   C. if a claim is presented under Subsection A of this section, no proceeding thereon
may be commenced more than sixty days after the personal representative has mailed
a notice of disallowance. However, in the case of a claim which is not presently due or
which is contingent or unliquidated, the personal representative may consent to an
extension of the sixty-day period, or, to avoid injustice, the district court on petition may
order an extension of the sixty-day period, but in no event shall the extension run
beyond the applicable statute of limitations.

History: 1953 Comp., § 32A-3-804, enacted by Laws 1975, ch. 257, § 3-804; 1983, ch.
194, § 6.

                                      ANNOTATIONS

Official comments. — See Commissioners on Uniform State Law official comment to
3-804 UPC.

A wrongful death claim may properly be filed against the estate of a decedent in
formal probate proceedings before the district court sitting in probate. Garcia v.
Underwriters at Lloyd’s London, 2007-NMCA-042, 141 N.M. 421, 156 P.3d 712, aff’d
2008-NMSC-018, 143 N.M. 732, 182 P.3d 113.

Requirements are mandatory. — Neither the heirs nor the personal representative
can be estopped from asserting or can waive the mandatory requirements of the
nonclaim statute, which is comprised of this section and 45-3-803 and 45-3-806 NMSA
1978. In re Estate of Mayfield, 1989-NMSC-016, 108 N.M. 246, 771 P.2d 179.

Section consistent with 45-3-806 NMSA 1978. — Subsection C of this section is
consistent and harmonious with 45-3-806 NMSA 1978, if the extension authorized by
Subsection C is granted prior to expiration of the 60-day period. Mathieson v. Hubler,
1978-NMCA-119, 92 N.M. 381, 588 P.2d 1056, cert. denied, 92 N.M. 353, 588 P.2d
554.

No extension of time after 60-day period has expired. — A trial court has no
authority under Subsection C of this section to extend the time for proceeding against a
personal representative after the 60-day period has expired. Mathieson v. Hubler, 1978-
NMCA-119, 92 N.M. 381, 588 P.2d 1056, cert. denied, 92 N.M. 353, 588 P.2d 554.

Extensions of time. — Subsection C does not deal with the time limits for presenting
claims under 45-3-803 NMSA 1978, and does not authorize the trial court to extend the
time limits of 45-3-803 NMSA 1978. In re Estate of Oney, 1981-NMCA-026, 95 N.M.
640, 624 P.2d 1037.
Claim via amended pleadings. — It was not an abuse of discretion to refuse to permit
amendment to pleadings which would have added to claim statement that claimant
would show that decedent had stated that decedent was going to provide for claimant in
decedent's will, where the requested amendment was made at the commencement of
trial and would add nothing to the claim, since it was nowhere alleged that claimant had
performed services for decedent pursuant to an agreement that decedent would provide
for claimant in decedent's will. Montoya v. Friedman, 1956-NMSC-098, 61 N.M. 446,
301 P.2d 1094.

Claim of liability on bank stock owned by testator. — Claim against executor for
superadded liability on bank stock owned by testator, on account of insolvency of state
bank occurring after testator's death, is not governed by statutory requirements for filing
in probate court nor by statute of nonclaim. Tierney v. Shakespeare, 1930-NMSC-009,
34 N.M. 501, 284 P. 1019.

Revival of suit pending at death. — The revival of a suit which is pending against a
decedent at the time of death, within the time prescribed for filing claims against
decedent's estate, obviates the necessity to present a claim to the executor or
administrator. Romero v. Hopewell, 1922-NMSC-037, 28 N.M. 259, 210 P. 231.

Law reviews. — For annual survey of New Mexico law relating to estates and trusts,
see 12 N.M.L. Rev. 363 (1982).

Am. Jur. 2d, A.L.R. and C.J.S. references. — Prosecution of action or claim against
estate by beneficiary as forfeiture of share in will by virtue of clause therein so providing,
30 A.L.R. 1014.

Necessity of presenting claim to executor or administrator before bringing suit, 34 A.L.R.
362.

Sufficiency of notice of claim against decedent's estate, 74 A.L.R. 368.

Sufficiency of presentation of claim for mortgage on real estate, 78 A.L.R. 1153.

Exclusiveness of grounds enumerated in statute providing, under specified
circumstances, extension of time for filing claims against decedent's estate, 57 A.L.R.2d
1304.

Amount of claim filed against decedent's estate as limiting amount recoverable in action
against estate, 25 A.L.R.3d 1356.

34 C.J.S. Executors and Administrators § 416.