Trust, Date of Death & Retrospective Appraisals in San Diego County

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Retrospective real estate appraisals for trust administration, estate settlement, and tax reporting — prepared to USPAP standards and built to hold up under attorney, IRS, and accountant review.

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Date of Death & Retrospective Appraisals

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A date of death appraisal establishes a property's fair market value as of a past date — most often to support a stepped-up cost basis, estate tax filing, or trust distribution. Because the effective date is in the past, this requires research into historical comparable sales and market conditions at that time, not just current data. It's a different skill set than a standard appraisal, and it's where most of our trust and estate work lives.

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Where This Comes Up

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Estate tax and IRS reporting
Step-up in basis for capital gains
Trust distribution or division among beneficiaries
Pre-sale valuation of trust property
Probate and estate settlement
Disputes between heirs or beneficiaries requiring an independent opinion of value

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Turnaround Time

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Standard delivery is 3–5 business days after inspection. Trust administrators working against a distribution or filing deadline can request expedited service.

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20+ Years, Built for Scrutiny

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As a Certified Residential Appraiser with over 20 years in San Diego County, trust and estate work is a core part of our practice — not an occasional add-on. Reports are prepared to the standard of detail attorneys, accountants, and the IRS expect, and to hold up if they're challenged.

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We work directly with attorneys and fiduciaries on active cases, and with families navigating this on their own for the first time. Either way: clear communication, a straight answer on turnaround, and a report you won't have to worry about later.

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Frequently Asked Questions

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Can an appraiser determine a home's value as of a past date, like a date of death?

Yes. A retrospective appraisal can establish a property's fair market value as of a specific past date, including a date of death. The appraiser analyzes historical comparable sales and market conditions from around the required date, even though the inspection occurs later.

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Can a date-of-death appraisal be used for IRS and step-up-in-basis purposes?

A professionally prepared retrospective appraisal can support the date-of-death fair market value used for tax reporting, but IRS acceptance is not automatic or guaranteed. Inherited property is generally assigned a basis using its fair market value at the date of death, although exceptions and alternate-valuation rules may apply. We prepare the appraisal using relevant historical market evidence and applicable professional standards. Clients should confirm their specific tax-reporting requirements with a CPA or tax attorney.

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Who typically orders a trust or date-of-death appraisal?

Trustees, executors, estate attorneys, and CPAs most commonly request these reports, along with family members handling the estate directly.

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Get Started

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Call or text: (858) 344-8322
Email: appraisals@homeappraisersandiego.com