Act of Donation of Immovable Property to Revocable Living Trust - Louisiana

Prepared by / Notary:
[____________________________________]
[____________________________________]
Notary ID / Bar Roll No.: [____________]

After recording return to:
[____________________________________]
[____________________________________]

Send subsequent tax notices to:
[____________________________________]
[____________________________________]

Assessment / Parcel No.: [____________]

SPACE ABOVE THIS LINE RESERVED FOR PARISH CLERK OF COURT / RECORDER OF CONVEYANCES

ACT OF DONATION OF IMMOVABLE PROPERTY TO REVOCABLE TRUST

State of Louisiana

BE IT KNOWN, that on this [__/__/____], before me, the undersigned Notary Public, duly commissioned and qualified in and for the Parish and State aforesaid, and in the presence of the two competent witnesses hereinafter named and undersigned, personally came and appeared:

1. DONOR

[DONOR FULL LEGAL NAME], [a single person of the full age of majority / married to and living with [SPOUSE NAME]], domiciled in [____________] Parish, Louisiana, whose mailing address is [____________________________________] (the "Donor"),

who declared that, for the considerations and under the terms set forth below, the Donor does, by this Act, GIVE, GRANT, DONATE, CONVEY, and DELIVER, with full guarantee of title and with complete transfer and subrogation of all rights and actions of warranty against all prior owners, unto:

2. DONEE / VESTING IN TRUSTEE

[DONOR FULL LEGAL NAME], as Trustee of the [TRUST NAME] dated [__/__/____], and any successor trustee then serving under that trust instrument and any amendments to it, whose mailing address is [____________________________________] (the "Donee" or the "Trustee"),

here present, accepting, and acknowledging due delivery and possession of the immovable property described below, to be held, administered, and distributed according to the terms of the [TRUST NAME] dated [__/__/____] (the "Trust"), governed by the Louisiana Trust Code, La. R.S. 9:1721 et seq.

3. NATURE OF DONATION; NO CONSIDERATION

This is a gratuitous donation inter vivos made for no consideration (no price is paid), solely for estate-planning purposes. There is no change in beneficial ownership; the Donor is the settlor and a beneficiary of the Trust during the Donor's lifetime. The Donor is presently of sound mind and acts freely and voluntarily (La. Civ. Code arts. 1467, 1468).

4. DESCRIPTION OF THE IMMOVABLE PROPERTY

The immovable property donated (the "Property") is described as follows:

Municipal address: [STREET ADDRESS, CITY, LOUISIANA, ZIP]

Parish: [____________] Parish, Louisiana

Legal Description: See Exhibit A attached hereto and made a part hereof.

Acquisition: Being the same property acquired by the Donor by act registered under Instrument / Conveyance Office (C.O.B.) No. [____________], records of [____________] Parish, Louisiana.

TO HAVE AND TO HOLD the Property unto the Donee, as Trustee, and the Donee's successors in trust, in full ownership, in trust, forever.

5. SUBJECT TO

This donation is made subject to:

(a) Ad valorem taxes and assessments for the current and subsequent years, not yet due and payable;
(b) Servitudes, restrictions, building setback lines, mineral reservations, and rights-of-way of record;
(c) Applicable zoning, subdivision, building, land-use, and environmental laws; and
(d) Any mortgage, vendor's lien, or other encumbrance of record, which the Trustee takes subject to but does not assume except as separately agreed in writing.

6. TRANSFER-TAX AND GARN-ST GERMAIN RECITALS

6.1 No Louisiana statewide transfer tax. Louisiana does not impose a statewide real estate transfer or documentary tax on the recordation of an act conveying immovable property. Only the parish recordation/registry fees apply.

ORLEANS PARISH — DOCUMENTARY TRANSACTION TAX (FLAG). If the Property is situated in Orleans Parish (City of New Orleans), a Documentary Transaction Tax applies to recorded documents transferring real estate, including donations (collected by the Notarial Archives; a flat tax — generally $325.00 for most documents). The tax is payable at recording or within 30 days thereafter (penalty and interest apply if unpaid). The donor/transferor is the responsible party. Confirm the current amount with the Orleans Parish Clerk of Civil District Court before recording. No other Louisiana parish imposes a comparable statewide-style transfer tax (a small number of parishes have local documentary-transaction taxes by special legislation; confirm for the parish of recording).

6.2 Limited due-on-sale protection (Garn-St Germain Act). If the Property is residential real property containing fewer than five dwelling units and secures a real property loan, 12 U.S.C. § 1701j-3(d)(8) bars the lender from exercising a due-on-sale clause for a transfer into an inter vivos trust in which the borrower is and remains a beneficiary and that does not transfer occupancy rights. Confirm every element before relying on the exemption. The borrower remains personally liable on any existing note.

7. HOMESTEAD EXEMPTION AND TITLE-INSURANCE CONTINUITY

7.1 Homestead exemption. The parties intend that the Louisiana homestead exemption (La. Const. art. VII, § 20) applicable to the Property continue uninterrupted after this donation. A homestead exemption may be claimed where the property is held in trust if the settlor/beneficiary occupies it as a residence; the Donor should confirm continuity with the parish Assessor and re-file any required application.

7.2 Title insurance. Re-titling into a trust can affect an existing owner's title insurance. The Donor should request an endorsement naming the Trustee as an insured, or confirm coverage continuity, with the title insurer before recording.

8. EXECUTION AS AN AUTHENTIC ACT

THUS DONE AND PASSED in [____________] Parish, Louisiana, on the date first written above, in the presence of the undersigned competent witnesses and me, Notary, after due reading of the whole.

DONOR:

____________________________________
[DONOR FULL LEGAL NAME]

____________________________________
[SPOUSE / CO-DONOR FULL LEGAL NAME] (if community property)

DONEE / TRUSTEE (accepting the donation):

____________________________________
[DONOR FULL LEGAL NAME], as Trustee of the [TRUST NAME]

WITNESSES (two required — La. Civ. Code art. 1833):

____________________________________
Witness No. 1 — Printed name: [____________________]

____________________________________
Witness No. 2 — Printed name: [____________________]

NOTARY:

____________________________________
Notary Public — Printed name: [____________________]
Notary ID / Bar Roll No.: [____________]
My commission [is for life / expires]: ______________

9. RECORDING AND TAX INSTRUCTIONS

1. Where and when to record. If the Property is outside Orleans Parish, the Notary shall record this authentic Act with the Clerk of Court / Recorder of Conveyances of [____________] Parish, Louisiana within fifteen (15) days after passage under La. R.S. 35:199(A)(1). For an Orleans Parish act evidencing a transfer, the Notary shall cause registration within forty-eight (48) hours after passage and follow the filing and notarial-archives sequence in § 35:199(A)(2). See § 35:199(D) for the limited written-direction exception to specified duties.
2. Transfer/documentary tax. No statewide transfer tax applies. In Orleans Parish, pay the Documentary Transaction Tax (Section 6.1). Pay the parish recordation/registry fees.
3. Update collateral records. After recording, (a) obtain written instructions from the property/casualty insurer on how the owner, Trustee, Trust, and lender should appear on the policy; (b) confirm the homestead exemption with the parish Assessor; (c) provide a recorded copy and the Trust documentation (or a certificate of trust) to the title insurer; and (d) record the Act before, not after, any closing on a sale or refinance.
4. Forced heirship / community property. Confirm with Louisiana counsel that the donation does not impair the legitime of any forced heir (La. Civ. Code art. 1493) and that any community interest of a spouse is properly conveyed.

EXHIBIT A — LEGAL DESCRIPTION

[INSERT THE COMPLETE LEGAL DESCRIPTION EXACTLY AS IT APPEARS ON THE DONOR'S CURRENT ACT OF ACQUISITION — lot, square/block, subdivision, with reference to the official plan/plat and the parish; or a metes-and-bounds/survey description. Include the conveyance office / instrument number of acquisition. Attach surveys or additional pages as needed.]

____________________________________

____________________________________

____________________________________

Sources and References

• La. Civ. Code art. 1541 — donation inter vivos of an immovable must be made by authentic act.
• La. Civ. Code art. 1833 — authentic act; executed before a notary public and two witnesses.
• La. Civ. Code arts. 1467, 1468, 1544 — donation inter vivos; gratuitous transfer; acceptance by donee.
• La. Civ. Code art. 1493 — forced heirship; legitime.
• La. Civ. Code arts. 3338–3346; La. R.S. 9:2721 et seq. — recordation of instruments affecting immovable property; effect against third parties.
• La. R.S. 35:199 — notary recordation duties (15 days outside Orleans; 48 hours for Orleans transfer acts): https://www.legis.la.gov/legis/Law.aspx?d=92611
• La. R.S. 9:1721 et seq. — Louisiana Trust Code; La. R.S. 9:2041 (reservation of right to revoke).
• La. Const. art. VII, § 20 — homestead exemption.
• Orleans Parish Code of Ordinances, ch. 150, art. V — Documentary Transaction Tax (orleanscivilclerk.com/doctax.html).
• 12 U.S.C. § 1701j-3(d)(8) — qualifying residential inter vivos trust transfer

This document is provided for informational purposes only and does not constitute legal advice. Because Louisiana civil law, forced heirship, and community-property rules materially affect trust funding, consult a licensed Louisiana attorney and a notary before executing or recording this Act of Donation.