Adult Guardianship Periodic Reporting Requirements in New Mexico
At a glance
| Covered guardian and report types | Guardian of incapacitated adult: initial and annual condition reports; conservator: estate inventory, annual report/account and departure/termination report (§§ 45-5-314(A), 45-5-418(A), 45-5-409(A)). |
|---|---|
| First plan, inventory or account | Guardian initial report within 90 days after appointment; conservator complete inventory with oath/affirmation within 90 days (§§ 45-5-314(A), 45-5-418(A)). |
| Repeat interval and due date | Each files annually within 30 days after appointment anniversary; guardian extension capped at 60 days, conservator extension court-set; court may demand more frequent reports (§§ 45-5-314(A), (D), 45-5-409(A), (C)). |
| Condition and care-plan content | Guardian reports progress, health, medical/dental care, residence, education, employment, habitation, exercise of powers and continuing need; conservator reports progress, condition, exercise of powers and continuing need (§§ 45-5-314(A), 45-5-409(A)). |
| Property and accounting content | Conservator files complete estate inventory and annual account; guardian with § 45-5-312(B)(4) power reports financial decisions; court may physically check conservator-controlled property (§§ 45-5-418(A), 45-5-409(A), (E), 45-5-314(A)). |
| Oath and required attachments | Conservator inventory carries completeness oath/affirmation; guardian and conservator reports must substantially comply with supreme-court-approved forms; current clinician report may supply physical/mental descriptions (§§ 45-5-418(A), 45-5-314(A)–(B), 45-5-409(A)–(B)). |
| Who receives or may inspect the report | Copies to appointing judge or successor, incapacitated person and opposite fiduciary if any; inventory copy to protected person if locatable, 14 or older and able to understand, and residential parent/guardian; VA gets benefits account (§§ 45-5-314(A), 45-5-409(A), (F), 45-5-418(B)). |
| Court review and late filing | Guardian reports reviewed by court review division; conservator reports sent to state auditor within five business days for audit screening; court may fine either fiduciary $25/day overdue, and cannot waive annual filing (§§ 45-5-314(A), (C)–(D), 45-5-409(C)–(D), (H)). |
| Final or change-triggered report | Conservator reports and accounts on resignation, removal or termination; guardian gives court notice on adult death and remains responsible to account for the adult’s funds/assets (§§ 45-5-409(A), 45-5-306). |
Requirements one by one
Opening filings
The guardian's initial report is due within 90 days after appointment. The conservator's complete inventory is due within 90 days too, with an oath or affirmation that it is accurate and complete as far as the conservator knows. (§§ 45-5-314(A), 45-5-418(A).)
Annual reports and accounts
Both roles use the appointment anniversary: the annual filing is due within 30 days after it. The guardian reports the adult's health, care, residence, activities, use of guardian powers and continued need for guardianship. The conservator reports the person's condition and the management of the conservatorship and files an account. (§§ 45-5-314(A), 45-5-409(A).)
The court may extend a guardian's due date by up to 60 days and may grant a conservator an extension, but may not waive either annual filing. It may require more than one report in a year. (§§ 45-5-314(D), 45-5-409(C).)
Copies, review and overdue filings
The appointing judge or successor, the protected adult, and the opposite fiduciary if one exists receive a copy of the annual filing. The guardian report review division examines guardian reports on filing; conservator reports go to the state auditor within five business days for review and a decision whether to audit. Either fiduciary may be fined $25 per day for an overdue interim or annual filing. (§§ 45-5-314(A), (C), 45-5-409(A), (D), (H).)
What trips people up
The report must substantially comply with forms approved by the supreme court to count. A current written report from a qualified health care professional can supply physical and mental condition descriptions in either role's report. (§§ 45-5-314(A)–(B), 45-5-409(A)–(B).)
The conservator's inventory copy goes to the protected person only if the person can be located, is at least 14 and has enough capacity to understand it; a parent or guardian with whom that person lives also receives a copy. This differs from the annual account copy rule. (§§ 45-5-418(B), 45-5-409(A).)
Common questions
Are reports sent for federal veterans benefits? If property includes benefits paid by the Department of Veterans Affairs to the conservator or predecessor, the department's area office is entitled to a copy of the conservator's report and account. (§ 45-5-409(F).)
What happens after the adult's death? The guardian must notify the appointing court. Termination of the guardian's authority does not remove the obligation to account for the adult's funds and assets. A conservator files a report and account when the conservatorship terminates. (§§ 45-5-306, 45-5-409(A).)
Statutes and sources
The operative provisions are NMSA 1978 §§ 45-5-306, 45-5-314, 45-5-409 and 45-5-418 in the official New Mexico compilation, current through the 2026 second legislative session. The quotations above link to the relevant PDF pages. Accessed October 3, 2026.
Source links
Every statute quoted above, linked, with the date we checked it.
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