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Date-of-Death Appraisals for Estate Tax and Stepped-Up Cost Basis

One date controls the estate tax filing and the stepped-up cost basis: the date of passing. Appraisal Services of Oregon establishes what the property was worth on that exact date, with market evidence pulled from that time, prepared for the CPAs and attorneys who file with it.
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In One Minute

The date is fixed. So is the value we deliver.

A date-of-death valuation fixes a property’s market value to the date of passing, not to today.

Families, CPAs, and estate attorneys file with that value for estate tax and stepped-up cost basis purposes. We prove the value with comparable sales and market records from the effective date itself. Renovations, sales, and market swings after that date change nothing. The research behind the date drives the fee, and a short consultation quotes it accurately. Appraisal Services of Oregon delivers retrospective reports built for professional review.
The research behind the date drives the fee, and a short consultation quotes it accurately.

Definition

What Is a Date-of-Death Appraisal?

A date-of-death appraisal is a retrospective valuation fixed to the date of passing. Every comparable sale, every market condition, and the condition of the property itself gets read as of that date. The report states the effective date plainly and shows the evidence behind every conclusion.
Every report is prepared by a State Certified Residential Real Estate Appraiser licensed in Oregon and Washington, in full compliance with USPAP.

The Date

Why the Date of Passing Controls the Valuation

The date of passing controls the valuation because every piece of evidence in the report is read as of that date. The effective date is determined by the purpose of the appraisal and the client’s needs, often in consultation with the estate’s attorney or CPA. Our responsibility is to develop a well-supported opinion of value as of the effective date identified in the assignment.  Most assignments run on the date of passing; when the estate’s attorney or CPA directs a different date for the filing, we value as of the date they name. Advice on the choice stays with those professionals. Delivering a defensible value on the chosen date is our job.
How the effective date governs every piece of evidence

The Evidence

How We Verify Market Value from the Date of Passing

We verify a past value with what the market actually did on and around the date of passing. Closed sales from the period, market records, and county documentation carry the value. A current inspection, family interviews, photographs, public records, and other available documentation help establish the property’s condition as of the effective date.
More than 24 years of residential appraisal work across Oregon and Washington stand behind that research, including acreage and rural properties where historical comparable data runs thinnest.

From a Recent Date-of-Death Assignment

Inherited property
Effective date 13 years back
CPA filing
One recent date-of-death appraisal involved a property owner who was preparing to sell a home he had inherited more than thirteen years earlier. Only then did he learn that he needed a market value as of his mother’s date of death for tax purposes. By reconstructing the market as it existed on the effective date, I was able to provide the date-of-death appraisal his CPA needed, demonstrating that even many years after a person’s passing, a well-supported date-of-death appraisal can still be completed.
A market reconstructed thirteen years after the effective date

Who Files With It

Who Relies on a Date-of-Death Valuation?

Families, CPAs, and estate attorneys all rely on the date-of-death valuation, each from a different desk. The same retrospective value serves three roles at once:

Families,

who get a clear, documented value for the inherited property without added burden in a hard season.

CPAs and tax professionals,

who file the estate tax work and set the stepped-up cost basis from it.

Estate attorneys,

who put the retrospective value on the record at the standard the matter demands.
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The Report

Date-of-Death Appraisal Process in Three Steps

The date-of-death appraisal report delivers a fixed value, full USPAP compliance, and one consistent number for every professional. Every assignment from Appraisal Services of Oregon includes:

A value fixed to the date of passing

Backed by comparable sales from that time, with the effective date stated in plain terms.

A full USPAP report

With a stated scope of work and a signed certification, prepared under USPAP appraisal standards and reporting .

One consistent number for every professional

So the CPA and the attorney work from the same defensible value.

Ordering early keeps the valuation off the critical path

Timing

When to Order a Date-of-Death Appraisal

Whenever the need for a date-of-death appraisal arises, obtaining it as soon as practical helps avoid unnecessary delays for the estate, CPA, and attorney. Whether the date of passing was recent or many years ago, a well-supported retrospective appraisal can often still be completed. The CPA and the attorney both need the number before their own work moves, and early ordering keeps the valuation off the critical path. Settlement decisions beyond the tax filing, dividing, selling, or keeping the property, run through our estate appraisals, and many estates use both values at different points.

From a Recent Date-of-Death Assignment

Post-date improvements
Historical records
Condition as of the date
Many date-of-death assignments involve properties that have been renovated, expanded, or otherwise improved after the owner’s passing, often before the estate’s tax work has been completed. Over more than 24 years of residential appraisal experience, I have completed hundreds of retrospective appraisals where later improvements had to be distinguished from the property’s condition as of the effective date. Through historical records, photographs, family interviews, and other available documentation, I develop a well-supported opinion of value that reflects the property as it existed on the date of death, regardless of changes made afterward.
Later improvements separated from the property’s condition on the effective date

How It Works

Date-of-Death Appraisal Process in Three Steps

1

Give us the property and the date

Call 503-757-7100 or send a request with the property details, the date of passing, and the purpose.
2

We inspect today, research that date

One appointment plus the records work that rebuilds the market as it stood.
3

The retrospective report arrives signed

Fixed to the effective date, documented for the professionals who file with it.

The Fee

What Affects Date-of-Death Appraisal Cost?

Date-of-death appraisal cost follows the research the effective date requires. The further back the date, the deeper the research, and six factors shape every quote:

01

Property type and complexity

02

Intended use of the appraisal

03

Purpose of the assignment

04

Property location and travel requirements

05

Research and analysis required

06

Scope of work and reporting requirements

A short consultation settles the scope and quotes your assignment accurately.

Request a Date-of-Death Appraisal Consultation
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Coverage

Date-of-Death Appraisal Coverage Across Oregon and Washington

Appraisal Services of Oregon serves clients across the Portland Metro, the Willamette Valley from Salem through Eugene-Springfield, the Oregon Coast, the Columbia River Gorge, and Southwest Washington, with select assignments beyond the primary service area.
5
SERVICE REGIONS
  • Portland Metro · Willamette Valley · Oregon Coast
  • Columbia River Gorge · Southwest Washington
  • Select assignments outside the primary service area

FAQ

Date-of-Death Appraisal Questions Families Ask

Is it too late to get a date-of-death appraisal?
Not necessarily. Many date-of-death appraisals are completed years after a person’s passing. While older effective dates often require additional research, a well-supported retrospective appraisal can frequently still be developed using historical market data, property records, photographs, and other available information.
No, events after the effective date have no effect on a date-of-death value. The appraisal reads the property and the market as they stood on the date of passing. Later renovations, sales, and market movement stay outside the analysis by design.
No, our date-of-death valuations cover real property only. Securities, vehicles, and personal property require different specialists, and the estate’s CPA or attorney coordinates those valuations alongside ours.
A sale after the date of passing is a separate decision, served by a separate current valuation. The retrospective report holds its effective date permanently, so both values stand on their own record. Many families order the current valuation from the same practice when the sale decision arrives.
The date of passing, access to the property, and any records of its past condition are the useful starting points. Photographs, permit history, and improvement records all strengthen the condition analysis. Missing records stop nothing; our research fills those gaps.
No, the appraisal establishes the property’s value, and the tax calculation belongs to the estate’s CPA. The report gives the tax professional the defensible number their work depends on, documented to survive review.

Need an appraisal in Oregon or Washington?

Appraisal Services of Oregon serves clients across the Portland Metro, the Willamette Valley from Salem through Eugene-Springfield, the Oregon Coast, the Columbia River Gorge, and Southwest Washington, with select assignments beyond the primary service area. Call or send a request today.
Call 503-757-7100
Request an Appraisal