N.M. Stat. § 45-2-1115
Recording of disclaimer.
If an instrument transferring an interest in or power over property subject to a
disclaimer is required or permitted by law to be filed, recorded or registered, the
disclaimer may be so filed, recorded or registered. Except as otherwise provided in
Paragraph (2) of Subsection G of Section 45-2-1112 NMSA 1978, failure to file, record
or register the disclaimer does not affect its validity as between the disclaimant and
persons to whom the property interest or power passes by reason of the disclaimer.