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Retrospective date-of-death valuations for estate tax and stepped-up cost basis

A retrospective valuation as of the date of passing, prepared for estate tax and stepped-up cost basis and supported by market evidence from that date. Every report is delivered by a state certified appraiser in compliance with the Uniform Standards of Professional Appraisal Practice (USPAP).

WHAT IT IS

A value fixed to the date of passing, supported by the evidence

A date-of-death valuation is a retrospective appraisal: it establishes what a property was worth as of the date of passing, not today. That value is what families, CPAs and attorneys rely on for estate tax filings and to set the stepped-up cost basis of an inherited property.

Each retrospective opinion is grounded in market evidence from that date, fully USPAP compliant, and delivered by a state certified residential appraiser licensed in both Oregon and Washington.

WHAT YOU RECEIVE

A retrospective value your CPA and attorney can use

Retrospective valuation

A retrospective opinion of value as of the date of passing, supported by comparable sales from that time.

USPAP compliant report

Prepared in full compliance with the Uniform Standards of Professional Appraisal Practice by a certified appraiser.

Estate tax and basis ready

Documented for estate tax filings and for establishing the stepped-up cost basis of an inherited property.

PREPARED FOR

Families, CPAs and attorneys

Date-of-death valuations are most often relied on by families settling an estate, by CPAs preparing estate tax filings, and by attorneys who need a defensible retrospective value on the record. The report is structured so each can use it with confidence.

THE PROCESS

Three simple steps to a defensible value

1

Tell us about the property

Call 503-757-7100 or send a request with the property details and the purpose of the appraisal.

2

On-site inspection

We schedule an appointment and inspect the property to gather the facts the valuation depends on.

3

Defensible report delivered

You receive a clear, USPAP compliant report documented to the standard attorneys and the court expect.

FAQ

Common questions about date-of-death valuations

A retrospective appraisal that establishes a property’s market value as of the date of passing, for estate tax and stepped-up cost basis.

Every report is prepared by a state certified residential appraiser, licensed in both Oregon and Washington.

Yes. Every appraisal is delivered in compliance with the Uniform Standards of Professional Appraisal Practice.

Yes. Retrospective valuations as of the date of passing are a core part of our estate work. Call 503-757-7100 to get started.

Need a Portland-area appraisal?

Independent, USPAP compliant valuations across 13 counties. Call or send a request today/