Tell Us the Date of Death
We confirm the property address, the decedent's date of death, and who the report is for — a probate court, an attorney, a CPA, or a trustee.
Date of Death Valuations
Date of Death Appraisals and Retrospective Appraisals for Estates and Trusts.
Establish an Orange County home's fair market value as of the owner's date of death for probate, trust administration or step-up in basis. Estate attorneys, CPAs, executors and trustees work directly with Mallinson's family-run appraisal practice, serving Orange and Los Angeles Counties since 1979.
This is a retrospective appraisal, not an estimate of today's value. Share the property address, date of death and intended use so we can scope the research and report; historical photos and records can help when the home has changed or access is unavailable.
How the Process Works.
Inspection or Retrospective Research
When interior access is available we inspect. When it isn't — a home already sold or remodeled — we reconstruct condition as of the valuation date from records, photos, and listing history.
Comparable Sales as of That Date
Sales are analyzed as of the date of death, not today's market, with market conditions adjustments documented so the conclusion holds up under review.
Signed, Court-Ready Report
A USPAP-compliant narrative delivered to you and, when requested, directly to your attorney or CPA.
What You Receive.
- Fair market value as of the exact date of death
- A signed, USPAP-compliant narrative report
- Support for the heirs' step-up in cost basis
- Formatted for IRS estate filings and California probate
- Comparable sales and market data from that period, documented
- Delivery to you and, on request, directly to your attorney or CPA
Common Questions.
- Irvine · Orange County
- Dana Point · Orange County
- Long Beach · Los Angeles County
What Is a Date of Death Appraisal?
It is a retrospective appraisal that establishes a property's fair market value as of the day the owner passed away. That value becomes the new cost basis for the heirs — the step-up in basis — and is used for estate tax reporting and probate filings.
Can You Appraise a Date in the Past?
Yes. Retrospective valuations are a core part of our practice. We regularly value properties as of dates years earlier using sales and market data from that period.
What Is a Retrospective Appraisal?
A retrospective appraisal values a property as of a specific date in the past, called the effective date. A date of death appraisal is the most common kind, but attorneys and CPAs also order retrospective appraisals for trust funding, date of separation in a divorce, gift tax, and disputes over past sales.
Who Typically Orders One?
Executors, trustees, estate attorneys, and CPAs. We are frequently engaged directly by counsel and deliver reports formatted for the court or the IRS filing they support.
What Do You Need to Get Started?
The property address, the date of death, and the purpose of the report. Call 949.241.0310 or email info@mallinsonhomeappraisers.com and we will scope it, usually within one business day.