If you lived in New Mexico for 185 days or more in 2023, New Mexico considers you a Resident and taxes you on your 2023 income.
If less than 185 days, you would file a Part-Year Resident return and only pay tax on the New Mexico income.
New Mexico would give you a credit for taxes paid to another state, but since Texas does not have a state income tax, there is no credit.
New Mexico tax info
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"