Gift Deed - Arizona

GIFT DEED

State of Arizona

Recording Requested By:
_____________________________________________

When Recorded Mail To:
_____________________________________________
_____________________________________________
_____________________________________________

Mail Tax Statements To (Grantee/Donee):
_____________________________________________
_____________________________________________
_____________________________________________

SPACE ABOVE THIS LINE FOR RECORDER'S USE

DOCUMENT INFORMATION

GIFT DEED

KNOW ALL PERSONS BY THESE PRESENTS:

This Gift Deed is made and entered into this _____ day of _________________, 20_____.

ARTICLE I: PARTIES

Section 1.1 Donor (Grantor)

Name(s): _____________________________________________

Marital Status / Character of Title:
☐ A single person
☐ A married person, as sole and separate property
☐ Married persons, as community property
☐ Married persons, as community property with right of survivorship
☐ An unmarried person
☐ A _________________ [entity type], a _________________ [state] _________________ [entity form]

Address: _____________________________________________
_____________________________________________

hereinafter called "GRANTOR" or "DONOR"

Section 1.2 Donee (Grantee)

Name(s): _____________________________________________

Vesting:
☐ A single person
☐ A married person, as sole and separate property
☐ Married persons, as community property
☐ Married persons, as community property with right of survivorship
☐ Married persons, as joint tenants with right of survivorship
☐ An unmarried person
☐ Tenants in common
☐ A _________________ [entity type], a _________________ [state] _________________ [entity form]

Mailing Address:
_____________________________________________
_____________________________________________

hereinafter called "GRANTEE" or "DONEE"

Section 1.3 Relationship of the Parties

The Grantee is the Grantor's: _____________________________________________
(e.g., spouse, child, grandchild, sibling, parent, or other natural object of the Grantor's bounty)

ARTICLE II: CONSIDERATION AND GIFT

Section 2.1 Consideration Recital

This conveyance is made for and in consideration of the natural love and affection the Grantor has and bears for the Grantee, and for no monetary consideration. No price is paid or promised for this deed.

THIS IS A BONA FIDE GIFT (A DEED OF GIFT). THE GRANTOR HAS RECEIVED NO MONETARY CONSIDERATION IN RETURN.

Section 2.2 Gift Statement

The Grantor hereby makes a present, voluntary, and irrevocable gift of the real property described herein to the Grantee. The Grantor presently divests itself of, and vests in the Grantee, all of the Grantor's right, title, and interest in the property. The Grantee accepts this gift, as evidenced in Article VI below.

ARTICLE III: CONVEYANCE

Section 3.1 Granting Clause

For and in consideration of the natural love and affection set forth above, and for no monetary consideration, GRANTOR does hereby GIVE, GRANT, AND CONVEY unto GRANTEE, and GRANTEE's heirs, successors, and assigns forever, all of the following described real property situated in _________________ County, State of Arizona:

Section 3.2 Legal Description

See Exhibit "A" attached hereto and incorporated herein by reference.

Together with all and singular the tenements, hereditaments, and appurtenances thereto belonging or in anywise appertaining, and the reversion and reversions, remainder and remainders, rents, issues, and profits thereof.

Property Address (if applicable): _____________________________________________

Assessor's Parcel Number: _____________________________________________

ARTICLE IV: WARRANTY ELECTION

Select ONE:

Section 4.1 ☐ OPTION A — Limited (Special) Warranty Against Grantor's Own Acts

GRANTOR expressly warrants and will defend the title only against the lawful claims of all persons claiming by, through, or under GRANTOR, but not otherwise. GRANTOR does NOT warrant against defects in title arising before GRANTOR's period of ownership. This is an express limited warranty; A.R.S. § 33-435 itself implies only the prior-conveyance and no-encumbrance covenants stated in that section.

Section 4.2 ☐ OPTION B — Quitclaim (No Warranty)

GRANTOR conveys only such right, title, and interest as GRANTOR may have in the property, WITHOUT ANY WARRANTY OF TITLE, express or implied. Notwithstanding the words used herein, no covenant under A.R.S. § 33-435 or otherwise shall be implied; GRANTEE accepts the property "AS IS."

ARTICLE V: EXCEPTIONS AND RESERVATIONS

Section 5.1 Subject To

This conveyance is made subject to the following:

(a) Real property taxes and assessments for the current and subsequent years, not yet due and payable;

(b) All applicable zoning ordinances, building codes, and governmental regulations;

(c) All covenants, conditions, restrictions, reservations, rights, rights-of-way, and easements of record;

(d) All matters that would be disclosed by an accurate survey and inspection;

(e) Any existing mortgage, deed of trust, or lien of record. NOTICE TO DONEE: If any mortgage or lien remains on the property, the Grantee takes the property SUBJECT TO that encumbrance unless released; this gift does not satisfy or assume the debt unless expressly stated;

(f) The following specific exceptions:

☐ None

☐ As set forth below:
_____________________________________________
_____________________________________________
_____________________________________________

Section 5.2 Community Property / Spousal Disclaimer

☐ Community property: Both spouses are Grantors and join in this disposition of community real property as required by A.R.S. § 25-214(C)(1). List both spouses in Section 1.1 and have each sign and acknowledge this deed.

☐ Separate property: A spouse may join solely to release a claimed marital interest if applicable; that spouse is not a Grantor of a separate estate.

ARTICLE VI: DELIVERY AND ACCEPTANCE

Section 6.1 Delivery

Grantor delivers this Gift Deed to Grantee with present intent to make the gift, and Grantee accepts it by signing below.

Section 6.2 Donee's Acceptance

The undersigned GRANTEE/DONEE hereby ACCEPTS this gift of real property.

_____________________________________________
Signature of Grantee/Donee

_____________________________________________
Printed Name

Date: _____________________________________________

ARTICLE VII: FEDERAL GIFT-TAX NOTE

FEDERAL GIFT TAX (NOTICE TO DONOR). A gift of real property may be a reportable gift (26 U.S.C. § 2501 et seq.). The donor — not the donee — is generally liable for any federal gift tax (26 U.S.C. § 2502).

• Annual exclusion: $19,000 per donee for 2026. A gift exceeding the applicable exclusion may require the donor to file IRS Form 709, even if no tax is due; the filing rules and exceptions depend on the donor and the gift.
• Lifetime exemption: $15,000,000 per donor for 2026 (26 U.S.C. § 2010(c)(3), as amended). Filing does not mean tax is owed; the taxable amount is applied against this exemption.
• Gift basis (26 U.S.C. § 1015): For a qualifying gift, the donor's adjusted basis generally carries over for gain. The statute uses a different loss rule when the donor's basis exceeds fair market value at the gift, and has additional rules for gift tax paid and certain transfers. A gift generally does not receive a date-of-death basis step-up.

Consult a qualified tax advisor before completing this gift.

ARTICLE VIII: TRANSFER-TAX / AFFIDAVIT OF PROPERTY VALUE DECLARATION

Section 8.1 Constitutional Limit on New Transfer Charges

Arizona Constitution article IX, § 24 bars new state and local charges on the sale or transfer of real property. Confirm the recorder's fees for this deed; the constitutional rule preserves charges that existed on December 31, 2007.

Section 8.2 Affidavit of Property Value Exemption (A.R.S. § 11-1134)

EXEMPTION CLAIMED — DEED OF GIFT. This instrument is exempt from the Affidavit of Property Value and the associated filing fee pursuant to A.R.S. § 11-1134(A)(7) (a deed of gift). Pursuant to A.R.S. § 11-1134(C), this specific exemption is noted on the face of the instrument.

Exemption to note on the instrument at recording: A.R.S. § 11-1134(A)(7) — deed of gift.
☐ Other (specify): _________________________

Use this exemption only for an actual deed of gift. If the donee pays money, assumes debt, or gives other value, review the transaction and its affidavit requirements before recording.

ARTICLE IX: EXECUTION

Section 9.1 Grantor's Signature

IN WITNESS WHEREOF, the Grantor(s) have executed this Gift Deed as of the date first written above.

GRANTOR(S) / DONOR(S):

_____________________________________________
Signature

_____________________________________________
Printed Name

Date: _____________________________________________

Second Grantor (required for community property) / spouse joining solely to release a claimed interest (if applicable):

_____________________________________________
Signature

_____________________________________________
Printed Name

Date: _____________________________________________

ARTICLE X: ACKNOWLEDGMENT

Section 10.1 Arizona Acknowledgment (Individual)

STATE OF ARIZONA
COUNTY OF _________________

On this _____ day of _________________, 20_____, before me, the undersigned Notary Public, personally appeared:

_____________________________________________

☐ personally known to me, OR
☐ proved to me on the basis of satisfactory evidence

to be the person(s) whose name(s) is/are subscribed to the within instrument, and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument, the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

WITNESS my hand and official seal.

_____________________________________________
Notary Public Signature

_____________________________________________
Printed Name of Notary

My Commission Expires: _____________________________________________

[NOTARIAL SEAL]

Section 10.2 Arizona Acknowledgment (Entity)

STATE OF ARIZONA
COUNTY OF _________________

On this _____ day of _________________, 20_____, before me, the undersigned Notary Public, personally appeared:

_____________________________________________

as _________________________ [title] of _________________________ [entity name],

☐ personally known to me, OR
☐ proved to me on the basis of satisfactory evidence

to be the person whose name is subscribed to the within instrument, and acknowledged to me that he/she executed the same in his/her authorized capacity as the duly authorized representative of said entity.

WITNESS my hand and official seal.

_____________________________________________
Notary Public Signature

_____________________________________________
Printed Name of Notary

My Commission Expires: _____________________________________________

[NOTARIAL SEAL]

EXHIBITS

EXHIBIT A - LEGAL DESCRIPTION

Legal Description of Property:

_____________________________________________
_____________________________________________
_____________________________________________
_____________________________________________
_____________________________________________
_____________________________________________

Source of Title: Book _______, Page _______, or Document No. _______________, Official Records of _________________ County, Arizona.

ARIZONA RECORDING REQUIREMENTS AND INFORMATION

Recording Requirements

Arizona Transfer Taxes

Arizona Constitution article IX, § 24 bars new state and local charges on the sale or transfer of real property but preserves charges that existed on December 31, 2007. Confirm the recorder's fees for this deed.

Important Legal Notes

1. Affidavit of Property Value exemption. A deed of gift is exempt from the Affidavit of Property Value under A.R.S. § 11-1134(A)(7); the exemption must be noted on the face of the deed (A.R.S. § 11-1134(C)).

2. Constructive Notice: A duly acknowledged instrument recorded in the proper county gives notice to all persons of its existence (A.R.S. § 33-416).

3. Warranty words imply covenants. Under A.R.S. § 33-435, "grant"/"convey" can imply covenants unless limited (see Article IV).

4. Title Insurance: A gift deed gives the donee limited or no warranty; the donee should consider title insurance.

5. Legal Counsel: Consultation with a licensed Arizona attorney is recommended.

PREPARED BY:

_____________________________________________
Name

_____________________________________________
Address

_____________________________________________
Phone/Email

_____________________________________________
Arizona Bar Number (if applicable)

SOURCES AND REFERENCES

• A.R.S. § 11-1134 (Affidavit of Property Value exemptions; deed of gift) — https://www.azleg.gov/ars/11/01134.htm
• A.R.S. § 33-401 et seq. (conveyances of real property) — https://www.azleg.gov/arstitle/
• Arizona Department of Revenue, Affidavit of Property Value (Form 82162)
• IRS, What's New — Estate and Gift Tax (2026 exclusion amounts) — https://www.irs.gov/businesses/small-businesses-self-employed/whats-new-estate-and-gift-tax
• 26 U.S.C. §§ 2501, 2502 (federal gift tax); § 1015 (carryover basis)

This template is provided for informational purposes only and does not constitute legal advice. Consult with a licensed Arizona attorney before using this form.