East Bay Date of Death Appraiser › San Francisco Date of Death Appraisal › Backdated Appraisal
The effective date is the date of value. The inspection date is when the appraiser observes the property, if an inspection is part of the assignment. The report date is when the analysis is completed. Keeping those dates separate prevents a prior-date valuation from being confused with a report supposedly written years ago.
A backdated valuation should not use vague ideas such as "before the neighborhood changed." San Francisco has identifiable market milestones, including major development, transportation changes, arena and ballpark openings, and shifts in neighborhood use. The appraiser has to place the effective date on the correct side of those changes.
Current observations may help identify the property, but they do not prove that every feature existed on the earlier date. Later kitchens, additions, repairs, conversions, deterioration, or seismic work must be separated from the condition relevant to the assignment.
A credible backdated appraisal is built from historical market evidence. The process works outward from the effective date and competitive market instead of taking today's value and applying a broad percentage backward.
For probate, estate settlement, trust administration, IRS reporting, and stepped-up basis purposes in this area, see the main San Francisco date of death appraisal page or the broader James Valdez appraisal service areas.
Desktop retrospective appraisals for probate, estate settlement, trusts, stepped-up basis, and IRS reporting.