After a death in Hawaii

Small estates

Affidavit for collection of personal property (HRS 560:3-1201, court form 3CE210). Allowed when the gross value of the person’s Hawaii estate, not counting motor vehicles, is $100,000 or less and no personal representative has been appointed or applied for. Motor vehicles can be transferred regardless of value. A successor presents the affidavit with a death certificate. The state Department of Human Services has priority if it has a claim.

• Limit: $100,000 gross (not counting motor vehicles)
• Source: the official source

Probate court

In Hawaii, estates are handled by the Circuit Court (probate) for the circuit where the person lived, usually in the county where the person lived.

Creditor claims: 4 months after the first publication of the notice to creditors.

Official court forms

Judiciary | Circuit Court Forms (Third Judicial Circuit)

Hawaii Judiciary form list that includes the Affidavit for Collection of Personal Property of the Decedent.

Small estate form: open the form

The Hawaii court website has no statewide probate forms page. This list is for the Third Circuit (Hawaii Island). The affidavit is for estates of $100,000 or less, not counting vehicles. On other islands, ask the circuit court’s probate clerk.

Estate and inheritance tax

• State estate tax: Yes, for estates above $5,490,000. The exclusion has been fixed at $5,490,000 for deaths after January 1, 2018. The top rate is 20% on taxable estates over $10 million. A surviving spouse can use the unused exclusion of the spouse who died first (portability). Nonresidents with Hawaii property may also owe.
• Inheritance tax: No. Hawaii has no inheritance tax and no gift tax.

The federal estate tax applies only to very large estates. Most families do not owe it.

Property that passes outside probate

• Transfer on death deed for a home: Yes. Transfer on death deed under Hawaii’s Uniform Real Property Transfer on Death Act (HRS chapter 527). It must be recorded before death.
• Community property state: No.

Accounts with a named beneficiary, jointly owned property and property in a living trust usually pass directly, without probate, in every state.

Wills

Signing a will: Signed by the testator and 2 witnesses. A self-proving affidavit before a notary is optional.

Handwritten wills: Valid if the signature and the material portions are in the testator’s handwriting.

Power of attorney and health care directive

Financial power of attorney: Hawaii adopted the Uniform Power of Attorney Act (HRS chapter 551E), for documents signed on or after January 1, 2015. The principal must sign. Notarizing is not strictly required, but a notarized signature is presumed genuine, and notarizing is needed to record it for real estate. It is durable unless it says otherwise.

Health care directive: Advance health care directive (HRS chapter 327E), which can name a health care agent and give instructions. Signed and either notarized or signed by 2 adult witnesses. The agent and the person’s health care provider cannot be witnesses.

Death certificates

Certified copies come from the Hawaii Department of Health, Office of Health Status Monitoring, Vital Records. The funeral home can usually order them for you.

Phone (808) 586-4539.

Most families need 6 to 12 certified copies. Banks, insurers and brokerages usually want a certified copy.

Also good to know

Hawaii’s estate tax exemption of $5.49 million is far below the federal exemption. Motor vehicles can pass by affidavit no matter their value.