N.M. Stat. § 45-2-807
Death of spouse; community property.
A. Upon the death of either spouse, one-half of the community property belongs to
the surviving spouse, and the other half is subject to the testamentary disposition of the
decedent, except that community property that is joint tenancy property under
Subsection B of Section 40-3-8 NMSA 1978 shall not be subject to the testamentary
disposition of the decedent.
B. Upon the death of either spouse, the entire community property is subject to the
payment of community debts. The deceased spouse's separate debts and funeral
expenses and the charge and expenses of administration are to be satisfied first from
his separate property, excluding property held in joint tenancy. Should such property be
insufficient, then the deceased spouse's undivided one-half interest in the community
property shall be liable.
C. The provisions of the 1984 amendments to this section shall not affect the right of
any creditor, which right accrued prior to the effective date of those amendments.