N.M. Stat. § 22-8-23.4
The number of program units for licensed school employees certified by the national board for professional teaching standards is determined by multiplying by one and one-half the number of licensed school employees certified by the national board for professional teaching standards employed by the school district or charter school on or before the first reporting date of the school year and verified by the department. Department approval of these units shall be contingent on verification by the school district or charter school that these licensed school employees hold certification by the national board for professional teaching standards and are receiving a one-time salary differential equal to or greater than the amount generated by the units multiplied by the program unit value during the fiscal year in which the school district or charter school will receive these units.
NMS § 22-8-23.4