My neighbor is planning on selling her home in El Paso and moving to New Mexico. I told her that NM has a state tax and she said that if she maintains a residence in Texas she is immune from NM state taxation. I wonder if that's true. Anyone know the facts on this?

I've heard something like this before years ago, except it involved people from Colorado.

This is something similar I found at the time:

Quote:A New Mexico Resident is an individual who is domiciled in New Mexico for the entire year or physically present in the state for 185 days or more (no matter where domiciled).

A First Year Resident is an individual that moved into New Mexico during the tax year with the intent of making New Mexico a permanent place of residence and were still present on December 31st.

A Nonresident is an individual that is not domiciled in New Mexico for any part of the year and did not spend 185 days or more in New Mexico.

A Part-Year Resident is an individual that was a resident for part of the year but did not spend more than 185 days in New Mexico and is no longer domiciled in New Mexico on December 31st.

If one spouse is a resident and the other is not, file Married Filing Separate returns. To file separate returns within your account, you can file the federal return and wait for the return to be accepted. Then, change the filing status for the primary taxpayer and file a separate return for the first spouse. The second spouse will need to create a new account and file the separate state return in that account (if required to file).

Link

2021 New Mexico Statutes
Chapter 1 - Elections
Article 1 - Definitions and General Provisions
Section 1-1-7 - Residence; rules for determining.

Quote:For the purpose of determining residence for voting, the place of residence is governed by the following rules:

A. the residence of a person is that place in which his habitation is fixed, and to which, whenever he is absent, he has the intention to return;

B. the place where a person's family resides is presumed to be his place of residence, but a person who takes up or continues his abode with the intention of remaining at a place other than where his family resides is a resident where he abides;

C. a change of residence is made only by the act of removal joined with the intent to remain in another place. There can be only one residence;

D. a person does not gain or lose residence solely by reason of his presence or absence while employed in the service of the United States or of this state, or while a student at an institution of learning, or while kept in an institution at public expense, or while confined in a public prison or while residing upon an Indian or military reservation;

E. no member of the armed forces of the United States, his spouse or his dependent is a resident of this state solely by reason of being stationed in this state;

F. a person does not lose his residence if he leaves his home and goes to another country, state or place within this state for temporary purposes only and with the intention of returning;

G. a person does not gain a residence in a place to which he comes for temporary purposes only;

H. a person loses his residence in this state if he votes in another state in an election requiring residence in that state, and has not upon his return regained his residence in this state under the provisions of the constitution of New Mexico;

I. "residence" is computed by not including the day on which the person's residence commences and by including the day of the election;

J. a person does not acquire or lose residence by marriage only.

Here is NM Tax and Revenue with more: https://www.tax.newmexico.gov/individual...-overview/