Date of death appraisals are required by the IRS to establish the tax basis for real property that is part of an estate unless the property is sold within six months of the owner’s passing. In this case, the sale price of the home may be used to establish value – confirm with your accountant or attorney. Date of death appraisals are retrospective assignments. This simply means the valuation date of the appraisal is a date prior to the date of the appraisal inspection. For date of death appraisals, this prior date usually coincides with the owner’s date of passing. In some cases, an alternative valuation date may be used. Your accountant or attorney can confirm whether this is appropriate for your situation.
Ideally, a date of death appraisal is ordered within six months of the required effective date of the report. This is not always possible. I have performed some retrospective appraisals up to ten years or more past the required effective date.
Performing a date of death appraisal requires expertise to ensure the report is defensible in court and satisfies both IRS standards https://www.irs.gov/irm/part4/irm_04-048-006 and the Uniform Standards of Professional Appraisal Practice.
Date of death appraisals can be performed as a full appraisal or an exterior only – “drive-by” appraisal if credible results can be produced. The full appraisal involves measuring the house and photographing the front, back and interior of the home. This allows the appraiser to verify and document any updates and/or any deficiencies the home may have. Sometimes, an interior inspection of the home is not feasible. In this case, an exterior only appraisal may be performed by photographing the property from the street and relying on county records for gross living area, room count, etc. The appraiser generally assumes the condition of the property is consistent with what can be seen from outside unless evidence to the contrary is available from a trusted data source such as recent MLS photographs.
I am intimately familiar with the nuances involved in appraising real property in San Mateo and Santa Clara Counties. I am a state certified appraiser with 25+ years of appraisal experience in these markets. I hold a Bachelor of Science Degree in Mechanical Engineering from the University of Texas at Austin. I have the experience and education to ensure your appraisal will be defensible in court and will satisfy both IRS standards and the Uniform Standards of Professional Appraisal Practice.
San Mateo County
Atherton, Belmont, Burlingame, East Palo Alto, El Granada, Foster City, Half Moon Bay, Hillsborough, Menlo Park, Millbrae, Montara, Pacifica, Portola Valley, Redwood City, San Carlos, San Mateo, and Woodside
Santa Clara County
Campbell, Cupertino, Los Altos, Los Altos Hills, Los Gatos, Monte Sereno, Mountain View, Palo Alto, San Jose, Cambrian Park, Santa Clara, Saratoga, Sunnyvale, and Stanford
DATE OF DEATH ESTATE APPRAISAL SAN MATEO & SANTA CLARA COUNTIES
Menlo Park, California, United States
P. Chris Sprohge 650.561.9596
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