Transfer tax
Hawaii charges a conveyance tax on a graduated scale based on value. It is customarily charged to the grantor, and how it applies to a gift with no consideration is confirmed when we prepare the deed.
Donate a house, condo or agricultural parcel in Hawaii, on any island
Hawaii property specialists: (888) 228-7320
Donate Real Estate in Hawaii
Hawaii records statewide rather than county by county, keeps a separate land court register for a large share of property, and has a widespread leasehold system where the building is owned and the ground is not. Add condominium buildings facing capital assessments and agricultural land under dedication, and you have most of what reaches us.
Fully IRS Compliant
We Handle the Paperwork
Form 8283 Done Right
501(c)(3) Recognized Charity
Hawaii rules for a property donation
Federal tax rules are the same in every state. These three are set by Hawaii and by the county where the property sits.
Regular system, land court, and leasehold
Hawaii deeds are filed with the statewide bureau of conveyances, either in the regular system or in land court, and some property is in both. Separately, many homes and condos are leasehold, where the building is owned and the land is leased for a term. Which of these applies changes the transaction, so we establish it before drafting.
Recording
Deeds are recorded with the Bureau of Conveyances or Land Court for the county where the property sits. You sign before a notary wherever you live, and we handle the filing.
What Hawaii owners call us about
Four situations specific to the islands.
A leasehold home with a term running down
The building is yours, the land is leased. The remaining years and the lessor’s consent decide everything, so the lease is the first document we read.
A condo facing a capital assessment
Older buildings funding spalling repair, plumbing and elevator work through assessments on owners who visit twice a year.
Agricultural land under dedication
Land dedicated to agricultural use carries a lower assessment and a commitment, with a rollback if the use changes.
Family property held by heirs on the mainland
Kuleana and family land held in undivided shares by descendants spread across several states, sometimes for generations.
Hawaii property we accept
Each links to the full guide for that type, including how a donation compares with selling.
Houses in HawaiiPlantation-era houses, single-wall construction homes and newer subdivision stock.
Condos and rentalsCondominium units, leasehold and fee simple, tenants in place.
Hawaii landLava zone parcels, forest land and subdivision lots.
Agricultural landCoffee, macadamia, diversified agriculture and former plantation ground.
Commercial propertySmall retail, offices and mixed-use buildings.
Agreements of saleHawaii’s version of a land contract. We take over the payments and deliver title at payoff.
What a donation looks like by island
Six markets, and the differences between them are larger than the distances suggest.
Honolulu and urban Oahu
Condominium units, leasehold interests and buildings with substantial capital work outstanding.
Windward and North Shore Oahu
Older single-wall houses, family land in undivided shares and flood-exposed lots.
Hawaii Island, east side
Puna and Hilo subdivision lots, some in high lava hazard zones and priced accordingly.
Hawaii Island, west side
Kona coffee and macadamia ground, resort-area condos and lots with water catchment supply.
Maui
Condominium units, agricultural parcels and property affected by recent fire and by insurance availability.
Kauai
Second homes, agricultural land under dedication and coastal parcels subject to shoreline setback rules.
Hawaii real estate donation questions, answered
Is a donated deed subject to Hawaii transfer tax?+
Hawaii charges a conveyance tax on a graduated scale based on value. It is customarily charged to the grantor, and how it applies to a gift with no consideration is confirmed when we prepare the deed.
I live outside Hawaii. Do I have to travel there to sign?+
No. We prepare the deed in the form Hawaii requires for the county where the property sits, you sign before a notary where you live, and we record it with the bureau of conveyances or land court.
My condo is leasehold, not fee simple. Can it be donated?+
Tell us and we will read the lease. What you own is the improvement and a term of years, and the lessor generally has to consent. The remaining term is the first number we look for, because it drives value more than anything else.
Does Hawaii give a state tax deduction for a property donation?+
Hawaii has a state income tax, and how it treats a charitable contribution is set by Hawaii law rather than by us. Your federal deduction follows the usual IRS rules. Take the state question to your own advisor.
Our family land is kuleana land held by many descendants. Where do we start?+
With how the land came down and roughly how many living descendants there are. These are among the most carefully handled transfers in the state and they are not quick. We would rather tell you that at the start than halfway through.
We do not provide tax or legal advice. State and local transfer tax rules change; we confirm current requirements when we prepare each deed. Consult your own advisor.
Tell us about your Hawaii property and we will review it
The county and a parcel number are enough to start.