Appraisal services · Bellevue, WA
IRS / Date-of-Death Appraisals in Bellevue, WA
“Our accountant asked for the value as of the date of death — how is that even determined now?”
A retrospective assignment asks a specific question: what was this property worth on a date that has already passed? It is answered with historical evidence — recorded characteristics as of that date, sales that closed around it, and documentation of the property’s condition at the time. This is a valuation service. It is not tax advice, and it does not calculate anyone’s basis or tax position.
Call (425) 620-2518Who this is for
- An heir or personal representative whose accountant has requested a date-of-death value for the real property.
- A trustee documenting trust assets as of a date in the past.
- A CPA or tax preparer who needs a written property valuation to work from and will handle the tax treatment themselves.
- A family that sold or is selling an inherited home and was asked for the value as of the earlier date.
What affects the value
- Market conditions during the weeks around the effective date, which may be quite different from conditions today.
- The condition of the property at that time, reconstructed from photographs, records and credible descriptions rather than assumed from today’s state.
- Sales that closed in the relevant period, including their contract dates, since contract timing reflects the market better than closing dates alone.
- Recorded characteristics as of the date — additions or permits completed after it are excluded from the valued property.
- Renovations, cleanouts or repairs performed after the date, which are identified so they can be excluded from the opinion.
- Data availability. Older dates sometimes mean thinner evidence, which is described in the report rather than glossed over.
What to gather
None of this is required before you call. It simply makes the first conversation shorter and the scope easier to set.
- The exact effective date required, in writing from whoever requested it.
- The parcel number and address, plus any legal description already on hand.
- Photographs from on or near that date — family photos, prior listing photos, insurance photos all help.
- Any listing history, prior appraisal or broker opinion from around the same period.
- A list of work completed after the date, with rough timing, so it can be excluded.
- The name of the professional who will use the report, so the intended user is stated correctly.
The property records and preparation guide walks through how to identify your parcel and compare recorded characteristics with your own records.
How the process works
- Step 1
Fix the effective date and intended user
The retrospective date and the person or firm relying on the report are established before research begins.
- Step 2
Reconstruct the property as of that date
Recorded characteristics, permit history and any photographs from the period are assembled to describe the property as it then stood.
- Step 3
Analyze historical market evidence
Sales from the relevant window are researched and analyzed, with attention to contract timing and to how the market was moving.
- Step 4
Report the retrospective opinion
The written report states the effective date, the evidence relied on, its limitations, and the reasoning behind the value conclusion.
Questions people ask
Can you advise on the tax consequences or calculate basis?
No. The assignment produces a value opinion for the real property as of a stated date. Basis calculations, filing requirements and tax treatment belong to your CPA, tax attorney or enrolled agent, who can use the valuation as one input.
What if the home has already been sold or renovated?
That is workable. The retrospective analysis relies on records, photographs and market data from the period rather than on today’s condition. Post-date changes are identified and excluded. The more documentation you can supply from around the date, the better supported the analysis.
How far back can a retrospective date go?
It depends on the evidence that can be found for that period and for that neighborhood. Some older dates are well documented and others are thin. Availability is discussed candidly on the call before any assignment is accepted, and any data limitation is disclosed in the report.
Discuss a date-of-death valuation
Call to describe the property, the intended use and the date that matters. Scope of work and current availability are confirmed on the call.