Hawaii Form P-64B is the certificate you file to claim an exemption from the state’s conveyance tax when you transfer real property, and the current version (Rev. 2025) is available from the Hawaii Department of Taxation’s conveyance tax forms page.1Hawaii Department of Taxation. Conveyance Tax Forms The first thing to know is that the form has two filing paths. Some exemptions must be approved by the Department of Taxation’s Technical Section before your deed can be recorded; others go straight to the Bureau of Conveyances with the deed itself.2State of Hawaii — Department of Taxation. Instructions for Form P-64B Which path you take is determined by which exemption you qualify for, not by preference. Sending the form to the wrong office is one of the most common reasons a filing stalls.
Which Exemptions Qualify
HRS Section 247-3 lists every transfer that is exempt from Hawaii conveyance tax.3Justia. Hawaii Code 247-3 – Exemptions The form splits them into two groups, Part III and Part IV, and the group you fall into decides the filing path.
Part III: Approval Required First
Part III covers transfers that the state wants to review before granting the exemption:4Hawaii Department of Taxation. Hawaii Form P-64B – Exemption from Conveyance Tax
- Non-business trust transfers where consideration is $100 or less (this excludes grantor revocable living trusts, which are Part IV).
- Any other transfer for $100 or less that doesn’t match a Part IV category. You must describe the transaction in detail.
- Confirmation or correction deeds that only fix an error in a recorded deed or confirm an existing transfer, with no new consideration.
- Qualified partition deeds where each co-owner’s post-partition share equals their prior share.
Part III requires a written explanation of the transfer, and vague descriptions get sent back. Spell out the relationship between the parties and what the transfer actually accomplishes.
Part IV: File Directly With the Deed
Part IV exemptions can be verified from the deed or a court order, so no pre-approval is needed:4Hawaii Department of Taxation. Hawaii Form P-64B – Exemption from Conveyance Tax
- Transfers between spouses for nominal consideration.3Justia. Hawaii Code 247-3 – Exemptions
- Transfers ordered by family court decree on divorce or termination of a reciprocal beneficiary relationship. Include the case number on the form.
- Transfers between reciprocal beneficiaries for nominal consideration.
- Parent-and-child transfers for nominal consideration.
- Gifts between grandparent and grandchild, or between siblings, where consideration is $100 or less.
- Transfers from a grantor into the grantor’s own revocable living trust, or back to the grantor as beneficiary.3Justia. Hawaii Code 247-3 – Exemptions
- Testamentary trust transfers to or from the trust for $100 or less.
- Deeds fulfilling a previously taxed agreement of sale. Provide the recording reference number.
- Tax sale deeds resulting from a government sale for delinquent taxes or assessments.
You do not get to pick an exemption. The facts of your transfer determine which one applies, and if none fits, the transfer isn’t exempt.
Filling Out the Form
Form P-64B has four parts. Parts I and II always get completed. You complete either Part III or Part IV, never both.
Part I: Property and Parties
Enter the Tax Map Key (TMK) for the parcel. Your TMK is on your property tax assessment notice, and each county maintains a lookup tool; Honolulu’s is at the Real Property Assessment Division.5City and County of Honolulu. Real Property Assessment Division
List the full legal names and current mailing addresses of every grantor and grantee. These must match the deed exactly. A middle-initial mismatch is enough to trigger a rejection at the Bureau of Conveyances.
Part II: Transfer Details
Enter the date of the transfer and the actual consideration paid, including any assumed debt. For most exempt transfers this will be zero or a token amount under $100. If consideration exceeds $100, several Part III and Part IV exemptions no longer apply, and the form directs you to stop. Report the true consideration; the Department of Taxation can investigate the actual amount after the fact.6Hawaii Department of Taxation. Hawaii Revised Statutes Chapter 247 – Conveyance Tax
Part III or Part IV: The Exemption
Check the single box that matches your transfer. For Part III, write out the explanation in the space provided. For Part IV, fill in any additional detail the specific line asks for, such as a divorce case number or the liber and page reference of a previously recorded agreement of sale. Do not leave requested fields blank.
At least one party to the transfer, or an authorized representative, must sign the declaration at the bottom. The signature affirms the statements are true and subjects the signer to penalties for a false declaration.7Cornell Law Institute. Hawaii Code R 18-247-6 – Certificate of Conveyance Required
Where to Send the Form
Match the submission address to the part of the form you completed.
Part III: To the Department of Taxation First
Submit the completed form to the Technical Section for approval before recording the deed:4Hawaii Department of Taxation. Hawaii Form P-64B – Exemption from Conveyance Tax
- By mail: Department of Taxation, Technical Section, P.O. Box 259, Honolulu, HI 96809-0259
- In person: 830 Punchbowl Street, Room 124, Honolulu
After the Technical Section stamps the form as approved, bring it and the deed to the Bureau of Conveyances for recording. If you try to record the deed before that approval, the Bureau will reject it.7Cornell Law Institute. Hawaii Code R 18-247-6 – Certificate of Conveyance Required
Part IV: To the Bureau of Conveyances With the Deed
File the form and deed together:4Hawaii Department of Taxation. Hawaii Form P-64B – Exemption from Conveyance Tax
- By mail: Bureau of Conveyances, P.O. Box 2867, Honolulu, HI 96803-2867
- In person: 1151 Punchbowl Street, Suite 120, Honolulu, HI 968138Bureau of Conveyances – Hawaii.gov. Bureau of Conveyances
The Bureau accepts electronic recording for certain document types through approved vendors. Confirm eligibility with your vendor before assuming your deed and P-64B can be submitted that way.9Bureau of Conveyances – Hawaii.gov. e-Recording
Recording Fees You Still Owe
The exemption applies to the conveyance tax only. You still pay the Bureau of Conveyances a recording fee, and the amount depends on whether the property is in Hawaii’s Land Court system or the Regular System:10Bureau of Conveyances – Hawaii.gov. Recording Fees
- Land Court: $36 per document up to 50 pages; $101 for 51 pages or more.
- Regular System: $41 per document up to 50 pages; $106 for 51 pages or more.
Your existing deed or TMK will indicate which system applies. Certified copies cost $10 plus $1 per page plus a $10 processing fee.
Penalties for a False Claim
The declaration on Form P-64B carries real consequences. Anyone who knowingly makes a false statement on the form to avoid conveyance tax faces a fine of $500 to $1,000, up to one year of imprisonment, or both.11Hawaii.gov. Chapter 247, HAR, Conveyance Tax The Department of Taxation can also assess unpaid tax with interest and penalties at any time when the certificate was fraudulent; there is no statute of limitations on a false or fraudulent filing.6Hawaii Department of Taxation. Hawaii Revised Statutes Chapter 247 – Conveyance Tax
The department has broad authority to verify that the correct tax was paid or correctly exempted on any conveyance, even years later.6Hawaii Department of Taxation. Hawaii Revised Statutes Chapter 247 – Conveyance Tax If an exemption is later found invalid, the full tax plus interest is owed back to the original transfer date.