N.M. Stat. Ann. § 27-7-30
Who has to report?
Any person, including financial institutions.
When to report?
Any person having reasonable cause to believe that an incapacitated adult is being abused, neglected or exploited.
How to report?
Reports, either orally or in writing, shall be made immediately to Adult Protective Services Statewide Intake:
866-654-3219 or 505-476-4912
http://www.nmaging.state.nm.us/Adult_ProtectiveServices.aspx