So I am giving my mom 15k to pay on her house. Can my wife also give 15k to my mom and we avoid paying gift tax to my mom Would my mom be liable for any tax from the gift

[DS30]

Yes - you will each be able to give your mother a gift of up to $15k in 2018 (up from $14k in 2017) for a total of $30K. There will be no gift tax on these amounts and gifts are not taxable income to the IRS (so she will not need to report the amount on her income tax return).