Services
Estate and Date-of-Death Appraisals
Retrospective appraisals of commercial and investment property for executors, estate attorneys, trustees and heirs. Built to hold up with the probate court, the IRS and your CPA.
Retrospective value as of the date of death
We value the property as of the date of death (or the alternate valuation date), using sales and leases from that period, not today's market.
Built for the IRS and the probate court
USPAP-compliant reports prepared by a state-certified general appraiser to support estate and gift tax filings, with the methods clearly explained.
Partial and fractional interests
When the estate holds a share of an LLC or a tenancy-in-common interest, we can address the interest being transferred, not only the whole property.
A step-up in basis you can document
Heirs who later sell will want a defensible stepped-up basis. A credible date-of-death appraisal is the foundation for it.
Common questions
Can you appraise a property as of a date years ago?
Yes. Retrospective appraisals are routine for us. We research the market as it stood on the effective date and use sales and rents from that period.
Do you need to inspect the property?
Yes. We inspect every property, and we note any changes since the effective date so the report reflects the property as it was then.
Who should order the appraisal?
Usually the executor or the estate's attorney. We coordinate directly with your attorney or CPA.
Need a commercial appraisal?
Tell us about the property and what the appraisal is for. We will respond with a fee and a delivery date, usually within one business day.