East Bay Date of Death Appraiser › San Francisco Date of Death Appraisal › Date of Death Appraisal
For inherited property, federal tax guidance generally starts with fair market value on the date of death, although exceptions and alternate valuation rules can apply. The appraiser's job is to develop the real estate value for the effective date provided; the estate's CPA or attorney determines how that value is used for tax or legal reporting.
A house inspected today may have been remodeled, repaired, occupied differently, or configured differently on the date of death. Prior MLS listings, photographs, permit history, public records, and information from people familiar with the property can help separate later changes from features that actually existed on the historical date.
Neighborhood context matters as much as the calendar. A valuation date before or after major changes in Mission Bay, Dogpatch, South Beach, Ocean Beach access, or another evolving part of San Francisco can place the same property in a different competitive environment.
The completed appraisal identifies the effective date, analyzes period-appropriate comparable sales and market conditions, and explains the reasoning behind the value conclusion. That creates a durable valuation record that can be retained with estate files and reviewed by tax or legal advisers.
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.