N.M. Stat. § 42-2-8
Contents of answer.
The defendant shall set forth in his answer the following:
A. the estate or interest in each tract or parcel of property taken or described in the
petition in which the defendant has any interest;
B. the name and address of anyone claiming any interest in such tract or parcel of
property known to the defendant and the amount of such interest;
C. the amount which the defendant claims as just compensation for the property
taken or described in the petition and the amount, if any, of the various elements of
damage, including damage to any remaining portion of a contiguous tract owned or
controlled by the defendant;
D. the highest and best use to which the property is adapted;
E. a description of the total tract owned by the defendant or in which he claims an
interest, which has been damaged by the taking or the proposed improvement;
F. any other material or pertinent matter with regard to damages known to the
defendant.