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Understanding Final Accounting Deadlines in New Mexico Probate

In New Mexico, a personal representative must present a final accounting of estate assets, expenses, and distributions to the probate court before being discharged. Although the Probate Code does not set a strict deadline for final accounting, the court’s order appointing the representative or local probate rules may impose a due date. To avoid sanctions or delays in estate closure, monitor your timeline and plan ahead.

Statutory Basis

Under NMSA 1978, Section 45-3-802, a personal representative petitions the court for final settlement, distribution, and discharge. The court reviews the account of assets, liabilities, and proposed distributions prior to issuing an order of discharge.

How to Request an Extension

1. Review your deadline: Locate the court order or local rule that sets your final accounting due date. Some counties adopt specific probate schedules.
2. Draft a Motion to Extend Time: Label it “Motion to Extend Time to File Final Accounting.” Include:
   • Your name and role as personal representative
   • Case number, decedent’s name, and division
   • The current deadline and the new date you seek
   • Specific reasons for the delay (e.g., complex assets, pending tax issues, creditor claims)
3. File and Serve the Motion: Submit the motion to the probate clerk before the deadline. Serve all interested parties—heirs, beneficiaries, and known creditors—per NMSA 1978, Section 45-3-803.
4. Attach a Proposed Order: Include a draft order for the judge’s signature stating the new accounting due date.
5. Attend the Hearing (if required): Some courts grant extensions on the papers; others schedule a brief hearing. Be prepared to explain the basis for your request.

Helpful Hints

• File early: Submit your motion at least 10 business days before the current deadline.
• Be thorough: Courts grant extensions for clear, compelling reasons.
• Serve properly: Follow the service methods approved by the New Mexico Rules of Civil Procedure.
• Keep documentation: Retain proof of service and the signed extension order in your case file.
• Check local forms: Some counties provide specific motion templates or require local cover sheets.
• Consult procedural rules: See NMRA Rule 1-006 on extensions at the New Mexico Courts website (https://www.nmcourts.gov/rules-of-procedure).

Disclaimer: This article is for educational purposes only and does not constitute legal advice. Consult a qualified probate attorney for guidance tailored to your specific situation.