N.M. Stat. § 45-2-402
Family allowance.
A decedent's surviving spouse is entitled to a family allowance of thirty thousand
dollars ($30,000). If there is no surviving spouse, each minor child and each dependent
child of the decedent is entitled to a family allowance amounting to thirty thousand
dollars ($30,000) divided by the number of minor and dependent children of the
decedent. The family allowance is exempt from and has priority over all claims against
the estate. Family allowance is in addition to any share passing to the surviving spouse
or minor or dependent children by intestate succession or by the decedent's will, unless
otherwise provided by the decedent in the will or other governing instrument.