California, home to some of the most valuable real estate markets in the nation, presents a unique landscape when it comes to estate planning and property valuation. Whether it’s a luxury estate in Beverly Hills, an income property in San Francisco, a family home in Fresno, or an agricultural parcel in the Central Valley, real property often forms the cornerstone of a decedent’s estate. When a property owner passes away, a certified Date of Death Appraisal becomes an essential document for complying with California probate law, meeting IRS requirements, and ensuring fair and accurate asset distribution.
If you’re an estate attorney, fiduciary, CPA, or family member managing real estate in California, understanding the role of a Date of Death Appraisal is critical for legal compliance, tax planning, and peace of mind during the estate administration process.
A Date of Death Appraisal is a certified, retrospective valuation that determines the fair market value of a property as of the date the owner passed away. This is different from a standard appraisal, which reflects current market conditions. Instead, this type of appraisal uses data from comparable sales and market trends near the exact date of death.
It is typically required for:
California probate court filings
IRS estate tax reporting (Form 706)
Trust and fiduciary accounting
Establishing a stepped-up basis for capital gains tax
Equitable distribution of real property among heirs
California’s housing prices—particularly in counties like Los Angeles, Orange, San Diego, Alameda, and San Francisco—can quickly push the total estate value beyond the federal estate tax exemption threshold. The IRS requires a USPAP-compliant certified appraisal to support reported values. Likewise, California probate courts rely on defensible appraisals to approve asset documentation and fair distribution.
In California, where appreciation rates can be substantial, a stepped-up basis can have a significant impact on heirs’ future tax obligations. The stepped-up basis adjusts the property’s taxable value to its market value at the date of death. A Date of Death Appraisal documents this reset value, helping reduce or eliminate capital gains taxes upon sale.
For estates involving multiple beneficiaries, a certified appraisal ensures fairness by providing an unbiased, third-party valuation. It aids in decision-making regarding sales, transfers, or buyouts and prevents conflicts among heirs.
Executors, trustees, and attorneys are legally responsible for reporting property values accurately. A Date of Death Appraisal protects against disputes, audits, or legal issues by delivering professional, court-ready documentation.
California's real estate market is vast and varied, including:
Luxury estates in Beverly Hills, Palo Alto, Newport Beach, and Carmel
Urban residential and commercial buildings in Los Angeles, San Diego, San Francisco, and Sacramento
Single-family homes and tract developments in suburban areas like Riverside, Bakersfield, and Modesto
Multi-family and rental properties throughout Southern and Northern California
Rural, agricultural, and vineyard properties in Napa, Sonoma, and the Central Valley
Vacation and second homes in Palm Springs, Lake Tahoe, and along the coast
Each region demands hyper-local expertise. Property values are affected by school districts, view corridors, development potential, historical relevance, zoning, and local market trends.
A certified appraisal from Pacific Home Appraisers includes:
A thorough interior and exterior property inspection (if accessible)
A retrospective market analysis using comparable sales at or near the date of death
Adjustments for square footage, lot size, view, upgrades, location, and condition
Public records review, assessor data, zoning analysis, and parcel maps
Final certified opinion of value presented in a USPAP-compliant PDF report
Our appraisals are accepted by courts, the IRS, CPAs, attorneys, fiduciaries, and financial institutions throughout California.
Probate attorneys preparing court documents
CPAs and tax advisors completing IRS estate filings
Trustees and executors managing fiduciary duties
Beneficiaries inheriting or preparing to sell property
Real estate professionals assisting with estate property transactions
Court-appointed representatives settling contested or complex estates
We confirm the effective date (date of death), intended use, location of the property, and required deadlines. 48-hour expedited service is available for urgent matters.
Our certified appraiser performs a full inspection (if access is granted), documenting layout, condition, upgrades, lot features, and site orientation. For restricted access, we offer desktop or exterior-only appraisals using MLS data and public records.
We evaluate comparable sales based on location and time of death, applying adjustments for size, condition, amenities, and other features to determine a reliable and fair market value.
Final reports are delivered in five to seven business days, with expedited 48-hour delivery available. Each report is prepared in secure PDF format, suitable for legal, tax, and fiduciary submission.
Yes. Date of Death Appraisals are retrospective, and we regularly complete them months or years later using historical market data and archived MLS listings.
Absolutely. Our reports are USPAP-compliant and certified, meeting all legal and tax requirements.
Yes. We provide bundle pricing and service coverage across all of California, including Los Angeles, Orange, Ventura, San Diego, Riverside, San Bernardino, Alameda, Contra Costa, Sacramento, Santa Clara, and beyond.
With over 5,000 certified appraisals completed statewide, Pacific Home Appraisers brings decades of experience and comprehensive knowledge of California’s diverse real estate landscape. We provide accurate, timely, and legally defensible valuations tailored to estate and trust needs.
Proven track record in estate, probate, and trust valuations
Expertise across urban, suburban, coastal, and rural markets
Reports accepted by IRS, probate courts, CPAs, and attorneys
Fast turnaround: five to seven business days, with 48-hour rush service
Clear communication, professionalism, and discretion
If you're managing an estate and need a certified Date of Death Appraisal anywhere in California, contact Pacific Home Appraisers today.
Call 818-880-1466 Visit www.pacifichomeappraisers.com to schedule your appraisal or learn more.
We are here to guide you with clarity, accuracy, and trusted valuation expertise at every step of the estate process—anywhere in California.