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Date of Death

Date of Death

For estate tax reporting and administration, the IRS and courts typically require real estate to be valued as of the owner’s date of death (or an alternate valuation date, when applicable). Our date-of-death appraisal services provide retrospective valuations that reflect market conditions on the required effective date.

Who This Serves

  • Executors and personal representatives
  • Estate and tax attorneys
  • CPAs and tax advisors
  • Beneficiaries and heirs
  • Trustees administering estate assets

When This Applies

  • Estate tax return preparation (IRS Form 706)
  • Step-up in basis calculations for beneficiaries
  • Estate settlement and asset distribution
  • IRS audits or disputes over estate values
  • Alternate valuation date elections (six months after death)

How We Help

We work with estate attorneys, CPAs, and executors to confirm the correct valuation date, inspect the property, and research comparable sales and market data from that historical period. The resulting report documents how the value conclusion was reached and is designed to withstand IRS or court review if questions arise.

Because date-of-death assignments are retrospective, they require careful research and a clear explanation of how the market looked at that time—not today. Engaging an appraiser experienced with these assignments helps reduce the risk of audit issues and disputes among beneficiaries.

What You Receive

  • Retrospective valuations as of the date of death
  • IRS-compliant appraisal reports for Form 706
  • Historical market research and comparable sales data
  • Documentation designed to withstand IRS scrutiny
  • Coordination with estate attorneys and CPAs
Gravitas Valuation is a national real estate appraisal and valuation firm providing independent, USPAP‑compliant reports for lenders, attorneys, investors, and property owners
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