Deed Transferring Real Property into Living Trust - West Virginia

IMPORTANT — EXCISE TAX AND THE SALES LISTING FORM. West Virginia taxes recording a "document" that transfers real property under §§ 11-22-1 and 11-22-2. Section 11-22-1 lists specific exclusions, but it does not categorically exclude every no-consideration deed to a living trust or every quitclaim deed. Determine whether this particular deed meets an exclusion and have the clerk calculate any tax and stamps. If the deed is subject to the tax, § 11-22-6 requires a signed Declaration of Consideration or Value on the deed. A completed, verified Sales Listing Form must be tendered for recording whether or not stamps are affixed.

PART I — RECORDING HEADER

This instrument prepared by:
[____________________________________]
[____________________________________]

After recording return to:
[____________________________________]
[____________________________________]

Send subsequent tax statements to:
[____________________________________], Trustee
[____________________________________]

Tax Map & Parcel No. / District: [____________]

SPACE ABOVE THIS LINE RESERVED FOR THE CLERK OF THE COUNTY COMMISSION

PART II — DEED TO REVOCABLE LIVING TRUST

DEED — TRANSFER TO REVOCABLE LIVING TRUST

State of West Virginia

1. GRANTOR

[GRANTOR FULL LEGAL NAME], ☐ an unmarried person ☐ a married person, whose mailing address is [____________________________________] ("Grantor").

2. GRANTEE / VESTING IN TRUSTEE

[GRANTOR FULL LEGAL NAME], as Trustee of the [TRUST NAME] dated [__/__/____] (the "Trustee"), whose mailing address is [____________________________________].

The Property is conveyed to the Trustee to be held, administered, and distributed under the terms of the [TRUST NAME] dated [__/__/____] (the "Trust") and applicable West Virginia trust law. A later successor trustee must establish authority under the Trust and any applicable title or recording requirements before acting with respect to the Property.

3. CONSIDERATION

This conveyance is made for estate-planning purposes, without consideration paid to the Grantor. The Grantor is the settlor and a beneficiary of the Trust during the Grantor's lifetime. The declaration in Section 8 records the Property's actual value for recording purposes; it does not recite a fictional one-dollar payment.

4. GRANTING CLAUSE

For the estate-planning purpose stated above, the Grantor makes the selected conveyance to the Grantee, as Trustee, and the Trustee's successors and assigns acting under the Trust. Select exactly one:

☐ General warranty deed: The Grantor grants and conveys the real property described below (the "Property") in fee simple to the Grantee, with general warranty.

☐ Quitclaim deed: The Grantor grants, releases, and quitclaims to the Grantee all of the Grantor's right, title, and interest, if any, in the Property described below, without warranty.

Property commonly known as: [STREET ADDRESS, CITY, WEST VIRGINIA, ZIP]

County: [____________] County, West Virginia District: [____________]

Tax Map & Parcel No.: [____________]

Legal Description: See Exhibit A attached hereto and incorporated by reference. Being the same property conveyed to the Grantor by deed dated [__/__/____], of record in the office of the Clerk of the County Commission of [____________] County in Deed Book [____], Page [____].

TO HAVE AND TO HOLD the Property, together with all improvements, rights, easements, and appurtenances belonging to it, unto the Grantee, as Trustee, and the Grantee's successors in trust and assigns forever.

5. SUBJECT TO

This conveyance is made subject to:

(a) Real property taxes and assessments for the current and subsequent years, not yet due and payable;
(b) Easements, covenants, conditions, restrictions, reservations, and rights-of-way of record;
(c) Applicable zoning, land-use, building, and environmental laws and regulations; and
(d) Any deed of trust, mortgage, or other lien of record, which the Trustee takes subject to but does not assume except as separately agreed in writing.

6. PURPOSE; HOMESTEAD / PROPERTY TAX; TITLE INSURANCE

6.1 Estate-planning purpose. The Grantor intends to fund the revocable Trust so the Trustee can administer the Property under its terms. This deed does not itself determine whether later probate, title, or recording steps will be required. The Grantor may amend or revoke the Trust only as its terms and applicable law allow; a reconveyance of the Property requires a separate effective instrument.

6.2 Homestead / property-tax classification. The Grantor seeks any classification or exemption for which the Property and a qualifying owner remain eligible. W. Va. Code § 11-6B-3(b) removes the $20,000 homestead-tax exemption on the next July 1 assessment date after a transfer unless the new owner qualifies. Beneficiary status alone does not guarantee continuity. Confirm title, occupancy, ownership, and any new application with the county Assessor before relying on an exemption.

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

7. EXCISE-TAX TREATMENT AND GARN-ST GERMAIN RECITALS

7.1 West Virginia excise tax on transfers of realty (W. Va. Code §§ 11-22-1, 11-22-2). A deed conveying real property is within the definition of "document" unless a specific exclusion in § 11-22-1 applies. The statute excludes inter vivos trust instruments and certain specified transfers, but it does not say that every deed funding a revocable trust without consideration is exempt. It also excludes corrective or confirmatory deeds without consideration, not quitclaim deeds as a class. Identify the applicable exclusion, if any, and confirm the classification and any excise tax or stamps with the Clerk of the County Commission before recording.

7.2 Declaration of Consideration or Value; Sales Listing Form (W. Va. Code § 11-22-6). If this deed is subject to the excise tax, a Declaration of Consideration or Value, signed by the grantor, grantee, or other responsible party, must appear on its face or at its end (see Section 8). In addition, a completed and verified Sales Listing Form (STC 12:39) for the State Tax Commissioner must be tendered with the deed; the clerk may not record a document with or without stamps unless the form is tendered. Section 8 supplies the declaration even if the clerk determines the deed is excluded.

7.3 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.

8. DECLARATION OF CONSIDERATION OR VALUE (W. Va. Code § 11-22-6)

I hereby declare that the true and actual value of the property conveyed by this deed is, to the best of my knowledge and belief, $[____________]. No consideration was paid to the Grantor for this conveyance.

Given under my hand this ____ day of ______________, 20____.

____________________________________
Signature — ☐ Grantor ☐ Grantee ☐ Other party familiar with the transaction
Address: [____________________________________]

9. EXECUTION

IN WITNESS WHEREOF, the Grantor has executed this Deed on [__/__/____].

GRANTOR:

____________________________________
[GRANTOR FULL LEGAL NAME]

____________________________________
[SPOUSE FULL LEGAL NAME], joining to release marital/homestead interests (if applicable)

GRANTEE / TRUSTEE (complete for a no-consideration quitclaim or another transfer requiring grantee execution under W. Va. Code § 39-1-2(b)(2)):

____________________________________
[GRANTOR FULL LEGAL NAME], as Trustee of [TRUST NAME]

10. NOTARY ACKNOWLEDGMENT (West Virginia — W. Va. Code § 39-1-2)

The foregoing instrument was acknowledged before me this ____ day of ______________, 20____, by [GRANTOR FULL LEGAL NAME], individually [and [SPOUSE FULL LEGAL NAME]] [and [GRANTOR FULL LEGAL NAME], as Trustee of [TRUST NAME]], who acknowledged signing in the capacities shown above. Include the Trustee in this acknowledgment when the grantee signature is required.

____________________________________
Notary Public
Title of office: [____________________________________]
My commission expires: ______________

(Affix notarial seal/stamp)

11. RECORDING AND TAX-FORM INSTRUCTIONS

1. Where to record. Record the original, signed, and acknowledged deed in the office of the Clerk of the County Commission of [____________] County, West Virginia — the county where the Property is located (W. Va. Code § 40-1-9).
2. Declaration of Consideration or Value. Confirm the Declaration (Section 8) appears on the deed (W. Va. Code § 11-22-6).
3. Sales Listing Form (MANDATORY). Complete and tender the verified Sales Listing Form (STC 12:39) with the deed. The clerk will not record the deed without it. Indicate the no-consideration / inter vivos-trust nature of the transfer. See Section 7.
4. Conditional grantee execution. A no-consideration quitclaim requires the Grantee/Trustee's signature and acknowledgment for recording under § 39-1-2(b)(2), unless a stated statutory exception applies. The same condition applies to a deed transferring property valued at $100 or less when no transfer excise tax is paid. Complete the Grantee/Trustee signature and acknowledgment above when required.
5. Excise tax / stamps. Confirm with the clerk whether a specific § 11-22-1 exclusion applies; if none applies, have the clerk calculate the excise tax and required stamps under §§ 11-22-2 and 11-22-6. Pay applicable recording fees.
6. 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) ask the Assessor to determine the Property's classification and any homestead exemption after transfer; (c) provide a recorded copy and, if requested, a Certification of Trust (W. Va. Code § 44D-10-1013) to the title company; and (d) record the deed before any closing on a sale or refinance.

EXHIBIT A — LEGAL DESCRIPTION

[INSERT THE COMPLETE LEGAL DESCRIPTION EXACTLY AS IT APPEARS ON THE GRANTOR'S CURRENT VESTING DEED — metes-and-bounds, or lot/block/subdivision with map reference, including the district, tax map, and parcel number, and the prior deed book/page reference. Attach surveys or additional pages as needed.]

____________________________________

____________________________________

____________________________________

Sources and References

• W. Va. Code § 36-1-1 — land estates must be created or conveyed by deed or will; § 36-1-3 concerns land-sale and longer-term lease contracts.
• W. Va. Code § 36-4-2 — effect of the words "with general warranty" in a deed.
• W. Va. Code § 39-1-2 — acknowledgment of deeds and other writings.
• W. Va. Code § 39-1-2a(a) — preparer's name at the conclusion of the instrument.
• W. Va. Code §§ 39-4-15 and 39-4-16 — certificate requirements and acknowledgment forms.
• W. Va. Code § 40-1-9 — recording in the office of the clerk of the county commission; constructive notice.
• W. Va. Code § 11-22-1 — definition of "document" and specific exclusions.
• W. Va. Code § 11-22-2 — excise tax on the privilege of transferring real property.
• W. Va. Code § 11-22-6 — Declaration of Consideration or Value on the deed; mandatory Sales Listing Form (STC 12:39) for the State Tax Commissioner.
• W. Va. Code §§ 11-6B-2 and 11-6B-3 — qualifying homestead-tax owner and transfer-date rule.
• W. Va. Code § 44D-10-1013 — certification of trust.
• 12 U.S.C. § 1701j-3(d)(8) — qualifying residential inter vivos trust transfer.
• West Virginia Tax Division — Sales Listing Form STC 12:39.

This document is provided for informational purposes only and does not constitute legal advice. Tender the Sales Listing Form to record, confirm excise-tax treatment with the clerk, and consult a licensed West Virginia attorney before executing or recording this deed.

This instrument was prepared by: [PRINT NAME OF PREPARER AND GOVERNMENTAL AGENCY, IF ANY]