Date of Death Appraisal

A date of death appraisal provides an opinion of the fair market value of real property as of a specific date in the past. These appraisals are commonly required for estate and trust administration, tax reporting, and legal matters.

Pacific Sands Appraisal Group provides independent retrospective valuation services developed with a focus on credible analysis, supportable conclusions, and compliance with professional standards.

Purpose of a Date of Death Appraisal

Date of death appraisals are typically used to establish the fair market value of a property as of the date of an individual’s passing. These valuations are commonly required for:

• Estate settlement and distribution
• Trust administration
• IRS and tax reporting purposes
• Step-up in basis calculations
• Legal and probate proceedings

Retrospective Valuation

A date of death appraisal is a form of retrospective valuation, meaning the value is determined as of a prior effective date rather than the current date.

This requires:

• Analysis of historical market data
• Comparable sales from the relevant time period
• Consideration of market conditions as they existed on the effective date

The appraisal reflects the market environment at that specific point in time.

Valuation Methodology

The valuation process involves:

• Selection and verification of comparable sales
• Adjustment for differences between properties
• Analysis of market trends at the effective date
• Application of appropriate valuation approaches

All conclusions are based on market evidence and professional analysis.

Professional Standards

Date of death appraisals are performed in accordance with the Uniform Standards of Professional Appraisal Practice (USPAP).

Pacific Sands Appraisal Group provides independent, impartial, and objective valuation services without advocacy for any party.

Confidentiality and Professional Responsibility

Estate-related assignments often involve sensitive financial and personal matters. Pacific Sands Appraisal Group maintains strict confidentiality and adheres to professional and ethical obligations in all engagements.

Service Area

Date of death appraisal services are provided throughout the San Fernando Valley, Los Angeles County, and Ventura County, depending on assignment requirements.

Requesting an Appraisal

Attorneys, trustees, fiduciaries, and private clients may contact Pacific Sands Appraisal Group to discuss assignment requirements.

To assist with an initial review, please include:

• Property address
• Date of death (effective date of value)
• Intended use of the appraisal
• Relevant deadlines or reporting requirements

These assignments may be prepared for use in estate tax filings, financial reporting, or legal proceedings, as required.

Contact Information

Pacific Sands Appraisal Group
Independent Residential Real Estate Valuation

📞 (747) 252-8470