Form P-64b - Exemption From Conveyance Tax Page 2

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Form P-64B

Page 2

(REV. 2015)

CAUTION: Use either Part III or Part IV. If both Part III and Part IV are completed, Form P-64B will not be accepted/approved.

PART III — If the exemption you are claiming is listed in this part, submit this form for approval to the Department of Taxation, Technical

Section, at P. O. Box 259, Honolulu, Hawaii 96809-0259, or at 830 Punchbowl Street, Room 124, in Honolulu, before filing it with the Bureau

of Conveyances. Please allow ten (10) business days from the date documents are received for the Department of Taxation’s review.

DESCRIBE TRANSFER: State the relationship between the parties and a detailed explanation of the transfer (e.g., gift) or correction or confirmation (e.g.,

error in description of property). Otherwise, Form P-64B will not be approved. Do not enter “See Attached,” since attachments may become separated from

the Form P-64B.

2. THE CONVEYANCE INVOLVES AN ACTUAL AND FULL CONSIDERATION OF $100 OR LESS. Please checkmark only one of the two boxes. If Part II,

line 8 is greater than $100, stop. Your transaction does not qualify for an exemption under section 247-3, HRS.



A. TRUST — Transfer to or from a trust, which is not for a business purpose. (Grantor revocable living trusts, see Part IV, line 2C below)



B. OTHER — Explain in line 1 above.

3. THE ATTACHED DOCUMENT IS A (Check the appropriate box below) OF A DOCUMENT PREVIOUSLY EXECUTED. To be used only to correct

a flaw when title is already vested and no consideration is paid or to be paid.



A. Confirmation document.

B. Correction deed.



THE ATTACHED DOCUMENT IS A QUALIFIED PARTITION DEED AND THE VALUE OF MY CO-OWNERSHIP IN THE PROPERTY AFTER

PARTITION IS EQUAL IN VALUE TO MY CO-OWNERSHIP IN THE PROPERTY BEFORE PARTITION.

I have attached a separate continuation sheet which lists the names of each co-owner and their undivided interest in the real property and the value

of that interest before partition and their proportionate interest and the value of that interest after partition.

PART IV — If the exemption you are claiming is listed in this part, file this form directly with the Bureau of Conveyances at P.O. Box 2867,

Honolulu, Hawaii, 96803-2867, or at 1151 Punchbowl Street, in Honolulu.

THE ATTACHED DOCUMENT IS A TRANSFER BETWEEN:

(NOTE: References to “taxpayer and spouse” and “marital parties” also means “civil union partners” and “civil union parties”, respectively.)



A. TAXPAYER AND SPOUSE, and the nominal consideration is $ ____________________________________.



B. MARITAL PARTIES in accordance with divorce decree or termination of reciprocal beneficiary relationship (termination),

FC-D No. ________________, and the nominal consideration is $ _________________.

If the conveyance is pursuant to a divorce or termination, the conveyance must be between the marital parties to the divorce or termination. Unless

otherwise exempt, a sale or transfer to any other person or a sale or transfer not in strict accordance with the divorce decree or termination is taxed

on the consideration paid or to be paid or the fair market value.



C. RECIPROCAL BENEFICIARIES, and the nominal consideration is $ __________________.



D. PARENT AND CHILD, and the nominal consideration is $__________________.

2. THE CONVEYANCE INVOLVES AN ACTUAL AND FULL CONSIDERATION OF $100 OR LESS and is a:



A. GIFT:

between a grandparent and grandchild.

between siblings.

Unless otherwise exempt, a transfer between other related parties is taxable based on the amount of consideration paid or to be paid. Persons other

than the above related individuals conveying property for consideration of $100 or less must use Part III.



B. TESTAMENTARY GIFT BY TRUST - Transfer from a grantor to a testamentary trust or from a testamentary trust to a third party beneficiary.



C. GRANTOR REVOCABLE LIVING TRUST - Transfer by a grantor to a grantor’s revocable living trust or from a grantor’s revocable living trust

to the grantor, as beneficiary of the trust. List a claim for an exemption from tax for any other transfer involving a trust in Part III.



THE ATTACHED DOCUMENT IS IN FULFILLMENT OF AN AGREEMENT OF SALE FILED OR RECORDED IN

LIBER______________ PAGE ______________ OR AS DOCUMENT NO._____________________________ FOR WHICH A STATE

CONVEYANCE TAX WAS PAID. List the Liber and Page, Land Court Document Number, or Document Number.



THE ATTACHED DOCUMENT INVOLVES A TAX SALE FOR DELINQUENT TAXES OR ASSESSMENTS AND THE ACTUAL AND FULL

CONSIDERATION IS $ ________________________________.

DECLARATION

I (We) declare, under the penalties prescribed for false declaration in section 231-36, HRS, that this certificate (including accompanying schedules or statements) has been

examined by me (us) and, to the best of my (our) knowledge and belief, is a true, correct, and complete certificate, made in good faith, for the actual and full consideration paid on the

conveyance to which this certificate is appended, pursuant to the Conveyance Tax Law, chapter 247, HRS. Note: you must have a power of attorney if signing as agent.

SIGNATURE(S) - Seller(s)/Transferor(s)/Grantor(s), Etc.

SIGNATURE(S) - Purchaser(s)/Transferee(s)/Grantee(s), Etc.

(If agent is signing, print or type name below signature)

________________________________________________

DAYTIME PHONE NO.: (

)

DAYTIME PHONE NO.: (

)

EMAIL:

FORM P-64B