Gift Deed

IMPORTANT LEGAL NOTICE
This is a Gift Deed — the Donor (Grantor) conveys real property to the Donee (Grantee) for natural love and affection and no monetary consideration. Real estate closings and deed preparation in Connecticut must be conducted by licensed attorneys. Connecticut requires TWO witnesses and a proper acknowledgment (Conn. Gen. Stat. § 47-5). A bona fide gift is not subject to the real estate conveyance tax, but the deed must still be recorded and an OP-236 return filed. Obtain title insurance for complete protection.

GIFT DEED

State of Connecticut

RECORDING INFORMATION

This Instrument Prepared By:

Name: ________________________________________
Address: _____________________________________
Connecticut Bar No.: _________________________

After Recording Return To:

Name: ________________________________________
Address: _____________________________________
         _____________________________________

PROPERTY INFORMATION

CONNECTICUT REAL ESTATE CONVEYANCE TAX (GIFT)

Exemption / No-Tax Authority

• Conn. Agencies Regs. § 12-494-2(d)(1) — A deed conveying realty as a bona fide gift is not subject to the conveyance tax, even if the deed recites a consideration such as "natural love and affection and $1."
• Conn. Gen. Stat. § 12-498(a)(10) — Deeds where the consideration conveyed is less than $2,000 are exempt.
• Conn. Gen. Stat. § 12-498(a)(14) — Deeds between spouses are exempt.

Form OP-236 Required: The Connecticut Real Estate Conveyance Tax Return must accompany the deed for recording. On Form OP-236, box 8 asks which gift-tax returns will be filed; box 14 lets the grantor claim no tax is due because the conveyance was for no consideration or consideration less than $2,000, or because it is exempt under Conn. Gen. Stat. § 12-498 (enter the exemption code).

PARTIES AND RELATIONSHIP

DONOR (Grantor — Current Owner):

Name: [DONOR FULL LEGAL NAME]

Mailing Address: [FULL ADDRESS]

Marital Status:
☐ Unmarried
☐ Married, spouse joining in conveyance
☐ Married, conveying non-homestead property

Entity Type (if applicable):
☐ A Connecticut limited liability company
☐ A Connecticut corporation
☐ Trustee of [Trust Name] u/a/d [Date]

DONEE (Grantee — New Owner):

Name: [DONEE FULL LEGAL NAME]

Mailing Address: [FULL ADDRESS]

Manner of Holding Title:
☐ Individually
☐ As joint tenants with right of survivorship
☐ As tenants in common
☐ As Trustee of [Trust Name] u/a/d [Date]

Relationship of Donee to Donor:
☐ Spouse ☐ Child ☐ Grandchild ☐ Parent ☐ Sibling ☐ Other: _________________

CONSIDERATION AND GIFT

Consideration Recital

This conveyance is made for and in consideration of the natural love and affection that the Donor bears toward the Donee, and for no monetary consideration.

☐ No money or other valuable consideration passes from the Donee to the Donor; OR
☐ The nominal sum of ONE DOLLAR ($1.00) and natural love and affection, the receipt and sufficiency of which are hereby acknowledged.

Gift Statement

The Donor declares that this conveyance is a present, voluntary, and irrevocable gift of the Property described below. The Donor presently divests himself, herself, or itself of all right, title, and interest in the Property and vests the same in the Donee, reserving no right to revoke or recall this gift. The Donee accepts the gift.

CONVEYANCE

Granting Clause

KNOW ALL PERSONS BY THESE PRESENTS:

That [DONOR NAME] of [TOWN/CITY], Connecticut ("Donor"/"Grantor"), in consideration of the natural love and affection described above and no monetary consideration, does give, grant, and convey unto [DONEE NAME] of [TOWN/CITY], [STATE] ("Donee"/"Grantee"), and the Donee's heirs and assigns forever, all that certain piece or parcel of land situated in the Town/City of [TOWN/CITY], County of [COUNTY], and State of Connecticut, bounded and described as set forth in Exhibit A attached hereto (the "Property").

Property Conveyed

TOGETHER with all the privileges and appurtenances to the same belonging, including:

☐ All improvements, buildings, structures, and fixtures
☐ All easements and rights-of-way appurtenant to the Property
☐ All rights in and to adjacent streets and ways

Habendum Clause

TO HAVE AND TO HOLD the above granted and bargained premises, with the appurtenances thereof, unto the said Donee, the Donee's heirs and assigns forever, to the Donee's own proper use and behoof.

WARRANTY (SELECT ONE)

☐ WITH SPECIAL WARRANTY COVENANTS (against the Donor's own acts). The Donor covenants with the Donee that the Donor will warrant and defend the Property against the lawful claims of all persons claiming by, through, or under the Donor, but against none other (CGS § 47-36d). The Donor does NOT warrant against defects predating the Donor's ownership.

☐ WITHOUT WARRANTY (quitclaim). The Donor conveys only the Donor's present right, title, and interest, if any, in the Property, without covenant or warranty of any kind, express or implied (CGS § 47-36f).

NOTICE: This is a GIFT DEED. Except for the warranty (if any) selected above, the Donee takes the Property in its present condition, subject to all matters of record. Title insurance is strongly recommended.

EXCEPTIONS

This conveyance is made SUBJECT TO:

Standard Exceptions

☐ Taxes due and payable on the current Grand List
☐ Building and zoning regulations and ordinances
☐ Such state of facts as an accurate survey would show
☐ Easements and restrictions of record

Existing Mortgage / Encumbrance

☐ The Property is conveyed FREE AND CLEAR of any mortgage or lien.
☐ The Property is ENCUMBERED by a mortgage recorded in Vol. _____, Page _____, with an approximate balance of $_________________. The Donee takes the Property SUBJECT TO that encumbrance. The Donee ☐ assumes ☐ does not assume the underlying debt.

Specific Exceptions

1. [SPECIFIC EXCEPTION] — Recorded in Volume _____, Page _____, [TOWN/CITY] Land Records
2. [SPECIFIC EXCEPTION] — Recorded in Volume _____, Page _____, [TOWN/CITY] Land Records

☐ See Exhibit B for additional exceptions

DELIVERY, ACCEPTANCE, AND GIFT-TAX NOTE

Delivery and Acceptance

A gift of real property requires delivery of the deed by the Donor and acceptance by the Donee. The Donor's execution and delivery of this Gift Deed, and the Donee's acceptance below, complete the gift. Recording raises a presumption of delivery and acceptance.

Donee's Acceptance

The Donee accepts the gift of the Property described in this Gift Deed.

________________________________________
[DONEE NAME]
Date: _______________________

Federal Gift-Tax Note

This is a gift and may be a reportable transfer for federal gift-tax purposes.

• Form 709. A gift exceeding the annual exclusion ($19,000 per donee for 2025; indexed) generally requires the Donor to file IRS Form 709 (United States Gift Tax Return). 26 U.S.C. §§ 2501, 2502.
• Lifetime exemption. The gift is typically offset by the Donor's unified lifetime exemption ($13.99 million for 2025) before any tax is owed; filing is still required.
• Carryover basis. Under 26 U.S.C. § 1015, the Donee generally takes the Donor's adjusted cost basis, not a stepped-up basis.
• Connecticut imposes a state gift and estate tax (unified) above the Connecticut exemption ($13.99 million for 2025, matched to the federal amount). Large lifetime gifts of Connecticut real property may require a Connecticut gift-tax return (Form CT-709).

RESIDENTIAL PROPERTY CONDITION DISCLOSURE

☐ Gift conveyances are generally not "sales" requiring a Residential Property Condition Disclosure Report; confirm applicability under CGS § 20-327b.
☐ Property is exempt from disclosure requirements (specify): _________________________

EXECUTION

IN WITNESS WHEREOF, the Donor has hereunto set the Donor's hand and seal this _____ day of _________________, 20_____.

DONOR (GRANTOR) SIGNATURE(S)

Signed, sealed, and delivered in the presence of:

Individual Donor:

________________________________________  (L.S.)
[DONOR NAME]

Spouse (if joining):

________________________________________  (L.S.)
[SPOUSE NAME]

Entity Donor:

[ENTITY NAME]

By: ____________________________________  (L.S.)
    [NAME], its [TITLE]

WITNESS SIGNATURES (REQUIRED — Two Witnesses per CGS § 47-5)

NOTE: Connecticut requires TWO witnesses. The notary may serve as one of the witnesses (CGS § 47-5).

Witness 1:
________________________________________
Print Name: _____________________________

Witness 2:
________________________________________
Print Name: _____________________________

ACKNOWLEDGMENT

Individual Acknowledgment (Connecticut)

STATE OF CONNECTICUT  )
                      ) ss. [TOWN/CITY]
COUNTY OF ___________ )

On this _____ day of _________________, 20_____, before me, the
undersigned officer, personally appeared _________________________________,
known to me (or satisfactorily proven) to be the person(s) whose name(s)
is/are subscribed to the within instrument and acknowledged that
he/she/they executed the same for the purposes therein contained.

In witness whereof I hereunto set my hand.

________________________________________
Commissioner of the Superior Court /
Notary Public / Justice of the Peace /
Town Clerk / Assistant Town Clerk
My Commission Expires: _________________

Entity Acknowledgment (Connecticut)

STATE OF CONNECTICUT  )
                      ) ss. [TOWN/CITY]
COUNTY OF ___________ )

On this _____ day of _________________, 20_____, before me, the
undersigned officer, personally appeared _________________________________,
who acknowledged himself/herself to be the _________________________ [title]
of _________________________________________________ [entity name], a
_________________________, and that he/she, as such officer, being
authorized so to do, executed the foregoing instrument for the purposes
therein contained, by signing the name of the entity by himself/herself
as such officer.

In witness whereof I hereunto set my hand.

________________________________________
Commissioner of the Superior Court /
Notary Public / Justice of the Peace
My Commission Expires: _________________

EXHIBIT A - LEGAL DESCRIPTION

Property Address:
[STREET ADDRESS]
[TOWN/CITY], Connecticut [ZIP]

Town/City: [TOWN/CITY]
County: [COUNTY]
Assessor's Map/Block/Lot: Map _____, Block _____, Lot _____

Legal Description:

[INSERT COMPLETE LEGAL DESCRIPTION]

Example:
All that certain piece or parcel of land with the buildings and improvements thereon, situated in the Town/City of [TOWN/CITY], County of [COUNTY], and State of Connecticut, bounded and described as follows:

[METES AND BOUNDS DESCRIPTION]

Being the same premises conveyed to the Donor by deed of [PRIOR GRANTOR] dated [DATE] and recorded in Volume _____, Page _____ of the [TOWN/CITY] Land Records.

EXHIBIT B - SPECIFIC EXCEPTIONS (If Applicable)

1. ________________________________________________________________
   (Volume _____, Page _____)

2. ________________________________________________________________
   (Volume _____, Page _____)

CONNECTICUT RECORDING REQUIREMENTS

Recording Office

Connecticut does NOT have county recording. Record with the Town or City Clerk where the property is located.

Conveyance Tax Forms Required

• Form OP-236 — Connecticut Real Estate Conveyance Tax Return (claim the gift / no-consideration / § 12-498 exemption)
• Form OP-236 Schedule A / Schedule B — if applicable

Document Requirements (CGS § 7-24; § 47-5)

☐ Two witnesses required (CGS § 47-5)
☐ Proper acknowledgment (CGS § 47-5a)
☐ Clear margins on all sides
☐ Title describing purpose of instrument ("Gift Deed")
☐ Name and address for return of recorded document
☐ Conveyance tax return (OP-236); no conveyance tax payable for a bona fide gift
☐ Legible, reproducible document

Persons Authorized to Take Acknowledgments (CGS § 47-5a)

• Judge of a court of record; Clerk or Commissioner of the Superior Court; Justice of the peace; Notary public; Town clerk

Statutory References

• CGS § 47-5 — Execution and witness requirements
• CGS § 47-5a — Acknowledgment requirements
• CGS § 47-36c — Statutory deed forms
• CGS § 47-36d — Effect of warranty deed form
• CGS § 7-24 — Recording requirements
• CGS § 12-494 et seq. — Real estate conveyance tax; § 12-498 exemptions
• Conn. Agencies Regs. § 12-494-2(d)(1) — Bona fide gift not subject to tax

ATTORNEY REQUIREMENT NOTICE

IMPORTANT: Real estate closings and document preparation in Connecticut must be conducted by licensed attorneys. This template should be completed and reviewed by a Connecticut-licensed attorney.

TITLE INSURANCE NOTICE

IMPORTANT: A gift conveyance — especially without warranty — provides the Donee limited protection. The Donee is STRONGLY ADVISED to obtain an owner's policy of title insurance.

☐ Donee acknowledges receipt of this recommendation

END OF GIFT DEED

Connecticut General Statutes Title 47; Title 12, Chapter 223