N.M. Stat. § 45-5-301
Appointment of guardian for incapacitated person; notice.
A. The parent of an unmarried incapacitated person may appoint by will, or other
writing signed by the parent and attested by at least two witnesses, a guardian of the
incapacitated person. If both parents are dead or incapacitated or the surviving parent
has no parental rights or has been adjudged incapacitated, appointment becomes
effective when, after having given seven days' prior written notice of intention to do so to
the incapacitated person and to the person having care of the incapacitated person or to
the nearest adult relative, the guardian files acceptance of appointment in the court in
which the will is probated, or in the case of a non-testamentary instrument, in the court
at the place where the incapacitated person resides or is present. The notice shall state
that the appointment may be terminated by filing a written objection in the court, as
provided in Subsection D of this section. If both parents are dead, an effective
appointment by the parent who died later has priority.
B. The spouse of a married incapacitated person may appoint by will, or other
writing signed by the spouse and attested by at least two witnesses, a guardian of the
incapacitated person. The appointment becomes effective when, after having given
seven days' prior written notice of intention to do so to the incapacitated person and to
the person having his care or to his nearest adult relative, the guardian files acceptance
of appointment in the court in which the will is probated or, in the case of a non-
testamentary nominating instrument, in the court at the place where the incapacitated
person resides or is present. The notice shall state that the appointment may be
terminated by filing a written objection in the court, as provided in Subsection D of this
section. An effective appointment by a spouse has priority over an appointment by a
parent.
C. An appointment effected by filing the guardian's acceptance under a will probated
in the state of testator's domicile is effective in New Mexico.
D. On the filing in the court in which the will was probated or, in the case of a non-
testamentary nominating instrument, in the court at the place where the incapacitated
person resides or is present, of written objection to the appointment by the incapacitated
person for whom a parental or spousal appointment of guardian has been made, the
appointment is terminated. An objection does not prevent appointment by the court in a
proper proceeding of the parental or spousal nominee or any other suitable person upon
an adjudication of incapacity in proceedings under Sections 45-5-301.1 through 45-5-
315 NMSA 1978.