Relating to an exemption from certain taxes imposed on the transfer of a motor vehicle to a person from a decedent or the decedent's estate.

Contracts

• Legal Retainer Agreements: Review flat-fee estate administration agreements. If your fee structure accounts for attorney or paralegal travel time to the Tax Assessor-Collector’s office for "Gift Affidavit" filings, you may need to adjust scope or fees, as this travel is no longer legally required.
• Vendor Agreements: You may now contract with third-party Motor Vehicle Title Services for estate transfers. These vendors were previously barred from handling "gift" transactions but are permitted to handle Section 152.094 exempt transfers.

Hiring/Training

• Staff Training: Instruct probate paralegals and runners that the Affidavit of Motor Vehicle Gift Transfer (Form 14-317) is strictly prohibited for estate transfers after September 1, 2025. Using the old form will trigger unnecessary taxes and in-person appearance rules.
• Client Advisory: Train intake staff to advise clients that beneficiaries must have insurance binders ready immediately upon title assignment, as the transfer process will be instantaneous rather than scheduled.

Reporting & Record-Keeping

• Form 130-U: Update internal templates. The "Exemption" field must cite Section 152.094 (Decedent/Estate Transfer) rather than the Gift Tax affidavit.
• Evidence of Authority: Continue to require and retain certified copies of Letters Testamentary, Letters of Administration, or Muniment of Title orders to accompany the Form 130-U at the counter.

Fees & Costs

• Tax Savings: Eliminate the $10 Gift Tax line item from client disbursement ledgers for applicable transfers.
• Operational Savings: Significant reduction in non-billable or low-value administrative time spent coordinating executor schedules for tax office visits.