Do You Need an IRS-Qualified Appraiser for Form 706 in Atlanta, Georgia? (2026 Guide)Everything You Need to Know About Estate, Gift, and Charitable Appraisals the IRS Will Actually Accept
If you're filing IRS Form 706 or handling estate, gift, or charitable contribution valuations in 2026, the last thing you want is for the IRS to reject your appraisal. But most homeowners, CPAs, and attorneys don’t realize this:
Not all appraisers are IRS-qualified. And not all appraisal reports meet IRS standards.
Whether you're managing an estate, planning to claim a step-up in basis, preparing for a gift tax filing, or itemizing a charitable donation—the valuation must comply with strict IRS regulations under the Pension Protection Act, IRS Pub. 561, and Form 706 guidelines.
So let’s break it down clearly—step-by-step.
7 Things You Absolutely Must Know Before Hiring an Appraiser for IRS Reporting
Here’s what most attorneys, fiduciaries, and family members don’t know—until it's too late:
1. Not All Appraisers Are IRS Qualified
To be recognized as a Qualified Appraiser under IRS guidelines, the person must:
Many brokers, agents, or even generalist appraisers do not qualify under Treasury Reg. § 1.170A-17.
2. Restricted-Use Appraisals Are Rarely Accepted by the IRS
If you're wondering, “Can I submit a restricted appraisal to the IRS?” — the answer is no for most estate, gift, and charitable cases. The IRS typically requires a complete, USPAP-compliant summary or self-contained report.
3. The Date of Death Must Be Clearly Stated
A proper Date of Death (DOD) appraisal must:
4. Valuation Mistakes Can Trigger Audits or Rejections
Common appraisal mistakes that cause IRS pushback:
5. Charitable Contribution Appraisals Must Meet a Different Standard
Donating real estate to a nonprofit? You’ll need:
Failing to follow this protocol can disqualify your entire deduction.
6. Appraisals for Gift Tax Filings Must Be Dated Properly
For gifts of real property, the appraisal must reflect the FMV as of the date the gift was made, not the date of report delivery. The IRS can challenge underreporting if your timing is off.
7. You May Need a Local Expert with Court-Ready Credentials
In high-value estates or audit-prone filings, you want an appraiser who is:
What the IRS—and Your Estate Plan—Actually Require (And How to Avoid Costly Mistakes)
If you're involved in estate settlement, probate filings, or strategic estate planning, here’s the bottom line:
The IRS does not accept just any appraisal.
Probate courts may reject poorly formatted or uncertified reports.
Filing late, using the wrong report type, or hiring an unqualified appraiser can delay distributions, trigger audits, and jeopardize deductions.
Whether you’re filing IRS Form 706, reporting a gift under Form 709, or documenting a charitable real estate donation, here’s exactly what the IRS—and most probate courts—require:
🔹 A USPAP-compliant appraisal report prepared by a Qualified Appraiser as defined under Treasury Reg. §1.170A-17
🔹 A retrospective date of death valuation (not current market value)
🔹 A full narrative appraisal, not a restricted-use report or desktop opinion
🔹 Proper fair market value methodology, per IRS Publication 561 and Reg. §20.2031‑1
🔹 Inclusion of the appraiser’s license, resume, signature, and certification
🔹 If charitable: a signed Form 8283 and full attachment for contributions over $5,000
🔹 If for probate: report formats and terminology acceptable to estate attorneys and Georgia probate courts
In short, if your appraisal isn’t IRS-ready and probate-compliant, it could cost your estate thousands in delayed filings, denied deductions, or contested distributions.
But the good news?
From high-net-worth estates with multi-property portfolios to routine date-of-death valuations for Form 706, we deliver court- and tax-ready reports that hold up to scrutiny.
Act Now — Bonus Consultation for IRS + Probate Filings (Limited Availability)
We are currently accepting engagements for 2026 tax season and probate court filings across the Atlanta metropolitan area.
Deadlines are strict. Audits are expensive. And qualified appraisers are in short supply.
Request your appraisal by February 15th, 2026, and receive a free 30-minute compliance consultation—where we’ll confirm:
Whether your situation qualifies for a restricted or full report
What scope and format your CPA, attorney, or probate court will need
What documentation the IRS is most likely to request
IRS & probate appraisal demand spikes from Feb to April. We limit new engagements to ensure turnaround compliance.
Request Your IRS-Compliant Appraisal Now »
Or call/text us directly at (404) 692‑3878 to secure your quote.
January 27 2026 7:44pm
Do You Actually Have an IRS-Qualified Appraisal? (Atlanta CPAs & Heirs: Read This Before Filing in 2026)
If you're preparing an estate tax return (Form 706) or gifting property in 2026, and you searched “IRS qualified appraiser near me” — you're not alone. Metro Atlanta CPAs, probate attorneys, and heirs alike often assume that any licensed appraiser can satisfy IRS guidelines. Unfortunately, that's wrong — and it's a costly mistake.
The IRS has tightened standards around what qualifies as a qualified appraisal — and if your report fails the test, you risk rejection, audit exposure, and penalties. In this post, we’ll walk through exactly what qualifies under the latest IRS rules — and how to avoid getting burned.
Don’t file until your appraisal meets these criteria:
✅ Done by a "Qualified Appraiser" per IRS Publication 561
Must hold a state certification (not just trainee or registered)
Must have verifiable qualifications in valuing the type of property appraised
✅ Prepared for a “Qualified Purpose”
✅ Completed on a "Qualified Appraisal Report" Format
Must be in writing, dated, signed, and not self-prepared by the donor
Must use USPAP-compliant methodology (Sales, Cost, or Income Approach)
Must contain detailed market data, comps, and reconciliation
Cannot be a quick comp check or automated valuation
✅ Includes a Credible Effective Date of Value
✅ States Intended Use and Intended Users Clearly
✅ Signed Certification with Penalty-of-Perjury Clause
Yes, the IRS requires it — and yes, it’s often overlooked
What Happens If You Get It Right
If your appraisal meets all the above:
Q: Will the IRS accept a restricted-use appraisal report?
A: No. The IRS explicitly requires a full summary or self-contained report — restricted reports (where only the client is the intended user) are not compliant.
Q: What are the IRS guidelines for a Date of Death appraisal?
A: The appraisal must reflect the property’s fair market value as of the decedent’s date of death. Retrospective appraisals are allowed but must use credible data from that date and include an extraordinary assumption clause.
Q: Who qualifies as a “qualified appraiser” for estate or gift tax?
A: According to IRS Pub 561 and the Pension Protection Act, a qualified appraiser must:
Q: Can I use the same appraisal for both the estate and charitable contribution?
A: Possibly, but only if both uses were disclosed and the appraisal meets all qualified criteria — and includes all required certification and intended user language.
If you're filing Form 706 or 709 this year — don’t gamble with an unqualified report.
At REI Valuations & Advisory, we specialize in IRS-compliant appraisals for estate, gift, and charitable tax purposes — all across metro Atlanta. We work directly with CPAs, fiduciaries, and heirs, and our reports are built to withstand IRS scrutiny.
Guaranteed IRS-Compliant — or your money back
72-Hour Turnaround Available — limited to 3 slots/week
Free Consultation — to review your needs before engagement
Bonus: Get a complimentary IRS Checklist PDF with every order this month
👉 Claim Your Spot Now: Or Call/Text: (404) 692-3878 — Limited capacity for February 2026
January 22 2026 8:42pm
Georgia Heirs & CPAs: 2026 IRS Step-Up Rules Are Stricter — Don’t File Estate Taxes Without This Appraisal
Don’t Let the IRS Question Your Step-Up: How to Get the Right Date of Death Appraisal the First Time
In 2026, IRS scrutiny around estate tax filings is up — especially in Georgia, where property values surged and step-up basis claims are under the microscope.
We’ve seen heirs and CPAs risk major penalties (or worse, audit flags) because they used the wrong home value — or submitted a CMA instead of a licensed retrospective appraisal.
If you’re handling an estate, managing Form 706/1041, or advising a client on capital gains exposure, here’s what you need to know now — before tax season hits full swing.
Most heirs don’t realize this, but the IRS doesn’t just accept a home’s value — they scrutinize it. Especially when there’s a step-up in basis involved and a significant estate tax implication on the line.
We recently worked with a client in the Atlanta metro whose accountant was about to report the property value using the sales price — months after the owner passed.
That would’ve cost the estate over $27,000 in additional capital gains taxes.
Why? Because the sales price wasn’t the fair market value on the date of death — and that’s what the IRS legally requires.
Let’s break down what you need to know so you don’t make the same mistake.
The 3 Things the IRS Is Really Looking For in a Date of Death Appraisal
1. A Retrospective “Effective Date”
The appraisal must state the home’s value as of the date your loved one passed — not the listing date, the sale date, or the date you file taxes.
If your report doesn’t clearly reflect a retrospective effective date, the IRS may reject it or kick it back for clarification — delaying your estate distribution or filing.
2. A USPAP-Compliant, Licensed Appraisal — Not a CMA or Estimate
IRS examiners don’t accept:
Real estate agent CMAs
Zestimate screenshots
Online calculator tools
“Verbal estimates” from friends or agents
They want a licensed, written appraisal with market comps, adjustments, and defensible methodology.
3. A Report That Can Be Understood By the IRS (Not Just You)
It’s not enough for you to know what your home is worth. The IRS auditor — who’s never seen your home — needs to understand:
Why it was valued the way it was
How the comps were chosen
Whether the condition of the home was factored in
Why any adjustments were made
A licensed appraiser will explain this in a narrative format that passes scrutiny — and protects your numbers.
Common IRS Mistakes We See Heirs Make
Submitting a sales price instead of a date-of-death FMV
Using an estimate from a realtor (even a good one)
Not getting an appraisal until after the estate is already filed
Forgetting to factor in condition (like damage or repairs needed at death)
Not documenting the appraiser’s license and compliance
How We Help You Get It Right the First Time
At REI Valuations, we specialize in IRS-compliant Date of Death Appraisals designed to protect estates, avoid IRS kickbacks, and support step-up in basis filings with confidence.
When you order from us, you get:
BONUS: Mention this blog and get a free upgrade to 3-day priority delivery ($75 value)
Limited Appraisal Slots Available This Week
We only take on a limited number of date of death appraisals per week to ensure turnaround and quality.
👉 Request Your Date of Death Appraisal Now
January 5 2026 1:05pm
Divorce Appraisals: Protecting Your Equity During One of Life’s Biggest Transitions.
Divorce isn’t just an emotional and legal process — it’s a financial one. And at the center of that financial picture often sits your home — likely one of the largest assets you’ll ever own. When it comes to dividing property during a divorce, it’s critical that both parties have a clear, objective, and credible opinion of value. That’s where a qualified real estate appraiser comes in.
At REI Valuations & Advisory, we specialize in divorce-related home appraisals throughout the greater Atlanta metro area. Whether you’re working with a family law attorney, going through mediation, or need an appraisal for court proceedings, we provide USPAP-compliant reports that are built for these exact situations.
Why Do You Need an Appraisal During Divorce?
In Georgia, equitable distribution of marital assets requires accurate valuation. Your home is not just where you live — it’s real property that needs to be assessed fairly. A divorce appraisal helps:
Establish the fair market value for a potential buyout or sale
Prevent disputes based on estimates, guesswork, or online valuations
We remove the guesswork by providing independent third-party valuations that hold weight in and out of the courtroom.
We regularly work with:
Family law attorneys seeking supporting documentation for court
Judges and court systems requiring formal real estate valuation
Whether your case is amicable or contested, we maintain strict confidentiality and professionalism throughout the entire process. Our appraisals are tailored to meet court standards and are prepared in accordance with USPAP (Uniform Standards of Professional Appraisal Practice).
What’s Included in a Divorce Appraisal Report?
Our divorce appraisal reports include:
These reports can be used in court proceedings, attorney consultations, refinancing scenarios, or for buyout agreements between spouses.
Divorce proceedings can move quickly — and once a home is sold or refinanced, it’s too late to go back and dispute valuation. An accurate appraisal upfront ensures fairness, clarity, and smoother transitions on both sides.
If You’re Going Through a Divorce and Need an Appraisal — We’ve Got You Covered
At REI Valuations & Advisory, we’ve helped countless families navigate the financial aspect of divorce with precision, integrity, and compassion. Our role is to bring clarity to the numbers — so you can focus on moving forward.
Request your confidential divorce appraisal today.
Limited availability due to active court assignments — reserve your report now.
Don’t leave your equity up to chance or online estimates. Divorce is hard enough — let us handle the valuation.
USPAP-Compliant
Court-Ready Reports
Trusted by Attorneys & Homeowners Alike
Schedule your divorce appraisal now — limited availability due to active court calendars.
Call or Text: 404-692-3878
Email: reivaluations@gmail.com
https://www.rei-valuations.com/
December 20 2025
Atlanta Metro & Surrounding Counties – Divorce | Estate | Date of Death | FSBO | Tax Appeal
When it comes to getting an accurate valuation of your home, details matter. Whether you’re settling an estate, finalizing a divorce, appealing your property taxes, or just need a verified square footage for your listing, REI Valuations & Advisory is your trusted local appraisal firm serving homeowners, attorneys, agents, and financial professionals across the Atlanta metropolitan area.
We specialize in non-lender appraisals—which means you get fast, compliant, and court-ready reports without the red tape. From date of death appraisals for IRS step-up basis, to divorce appraisals that help ensure fair equity splits, to pre-listing measurement reports that avoid MLS inaccuracies—every assignment is handled with precision and discretion.
Home Measurement Services Near Me
Incorrect square footage can cost homeowners thousands—or delay deals. Our ANSI-compliant home measurement services help you confirm actual Gross Living Area (GLA) with documented floor plans. Ideal for FSBO sellers, real estate agents, or investors needing exact numbers.
Date of Death & Probate Appraisals
Need a date of death appraisal near you? We assist families, CPAs, and probate attorneys with retrospective valuation reports that meet IRS guidelines and support estate settlement. Whether the passing occurred last month or last year, we can retroactively appraise the home based on that date.
Divorce Appraisals for Equitable Distribution
Tensions run high in divorce, but your property value shouldn’t be a source of conflict. Our divorce appraiser near you delivers impartial, fact-based valuations to support mediation or court proceedings—so both parties can move forward with confidence.
How Much Does an Appraisal Cost in Georgia?
Great question. Appraisal costs vary based on the type of assignment, complexity of the property, urgency, and intended use (divorce, estate, tax appeal, etc.). At REI Valuations & Advisory, we tailor every quote to fit your exact needs—ensuring you’re never paying for more than necessary.
For a free quote, simply contact us directly. We’ll walk you through your options and make sure you’re clear on turnaround times, deliverables, and next steps.
We proudly serve the entire Atlanta region, including Fulton, DeKalb, Cobb, Gwinnett, Clayton, Fayette, Douglas, Henry, and surrounding counties. Whether you’re searching for a real estate appraiser near me, a home appraisal company in Georgia, or simply a second opinion—you’ve found the right place.
Appraisal Reports That Move with Speed & Accuracy
Our process is fast, structured, and reliable. Most reports are delivered within just a few business days, and we maintain strict USPAP compliance and professional independence across all our assignments.
Why Clients Choose REI Valuations & Advisory
Court-ready reports for legal matters
IRS-compliant step-up basis appraisals
Divorce appraisals with clear equity narratives
Tax appeal and pre-listing valuation support
Home measurement reports for MLS listings
Fast turnaround & clear communication
Ready to Move Forward? Book Now Before Our Calendar Fills
Due to high demand and limited availability, we’re currently booking a limited number of new appraisal clients each month. If you’re handling a legal matter, estate, or urgent listing—don’t wait.
Schedule your appraisal today and secure your preferred inspection window.
Call or text anytime, or use our online form to request a quote.
December 19 2025
Expert Appraisal Services for Legal and Life Transitions in Atlanta Serving Homeowners, Attorneys, Agents, and Investors Throughout the Metro Area.
When life shifts, property value matters.
Whether you’re settling an estate, navigating probate, going through a divorce, or preparing for litigation, having the right valuation can make all the difference. At REI Valuations & Advisory, we specialize in expert witness appraisal services, estate and probate appraisals, and date of death appraisals—and we’re proud to serve clients right here in the Atlanta metropolitan area.
Legal situations involving real estate aren’t just technical—they’re emotional, high-stakes, and time-sensitive. Attorneys, CPAs, and family members alike rely on credible, USPAP-compliant valuations to help resolve:
Probate and Estate Settlements – When a loved one passes, the IRS or probate court often requires a date of death appraisal to establish fair market value. We provide retrospective valuations based on historical market conditions, even if the event occurred months or years ago.
Litigation & Expert Testimony – Disputes involving property value require more than just numbers—they demand clear reasoning, credible adjustments, and courtroom-ready documentation. As an expert witness, we’re equipped to explain our conclusions and defend our findings if called upon.
Family Disputes or Inheritance Conflicts – Equitable distribution of real estate assets among heirs requires more than a Zestimate®. We offer impartial, data-backed reports that help all parties align around a supportable value.
Local Knowledge. Court-Ready Credibility.
We’re not a national call center. We’re a locally owned appraisal company based in Georgia, and we understand the nuances of the Atlanta housing market—from Buckhead to Brookhaven, Stone Mountain to Smyrna.
We work closely with attorneys, homeowners, real estate agents, and investors across Fulton, DeKalb, Cobb, Gwinnett, Clayton, Henry, and surrounding counties. Whether you need a formal valuation for a court filing, tax documentation, or peace of mind—we’re here to help.
If you’re facing a legal or life transition that involves real estate, don’t guess the value of your home. Get a professional opinion from an experienced, licensed appraiser who knows the Atlanta market inside and out.
Serving the entire Atlanta Metro Area
Fast scheduling & turnarounds available
Full and restricted reports available
Expert witness support available upon request
Need a date of death appraisal or legal valuation?
Start by telling us a little about your situation. We’ll handle the rest with professionalism, accuracy, and care.
November 27 2025
Why Home Appraisals Matter in Divorce — And How to Protect Your Equity.
Divorce is rarely simple — and when real estate is involved, it adds another layer of complexity. One of the most important questions in any divorce involving a home is:
“What’s the house actually worth?”
At REI Valuations & Advisory, we specialize in court-related divorce appraisals that provide an independent, defensible opinion of value — so that property division is based on facts, not guesswork.
Why a Divorce Appraisal Matters
Dividing the equity in a home often represents the largest financial decision in a divorce. Whether one party is buying out the other, or the home is being sold and proceeds split, the number everyone starts from is the appraised value.
Avoid overpaying or undervaluing the property
Support your attorney or mediator with reliable documentation
Reduce conflict by relying on a third-party, impartial valuation
Ensure the appraisal meets court standards for use in proceedings
What Makes a Divorce Appraisal Different?
Not all appraisals are created equal.
In a divorce, you need an appraisal that is:
Impartial — no bias toward either party
USPAP-compliant — upholding the highest standards of ethics and credibility
Defensible — clear enough for attorneys, judges, or mediators to understand and use in decision-making
Flexible in date — sometimes appraisals must reflect current value or a retrospective date (such as date of separation)
We tailor our divorce appraisals to meet the needs of your unique situation — whether you’re working through attorneys, mediation, or private negotiation.
How We Support Divorce Clients
At REI Valuations, we’ve helped countless clients navigate home valuation during divorce. Our process is:
Private and professional — we respect the sensitivity of every situation
Clear and fast — you’ll receive a quote, timeline, and engagement letter upfront
Court-ready — every report is designed to meet legal standards and withstand scrutiny
Supportive — we communicate clearly and can coordinate with attorneys if needed
If you’re in the middle of a divorce or just preparing for next steps, a trusted, independent appraisal can give you the clarity and leverage you need to make smart decisions.
Reach out today for a confidential quote or to ask questions about the process.
Call or text us directly: 4046923878
Need clarity before you split the equity? Request a confidential divorce appraisal today.
What Is a Home Appraisal — And Why the Right Appraiser Matters for Expert Witness, Land, and Estate Valuations in Atlanta.
When most people think of a home appraisal, they picture someone walking through a property with a clipboard, jotting down square footage and sales comps. But in today’s real estate landscape — especially here in the Atlanta metro — appraisal services go far beyond basic valuation. Whether you’re facing legal proceedings, settling an estate, splitting property in a divorce, or evaluating land for development, choosing the right appraiser is critical.
A home appraisal is a professional, unbiased opinion of value — typically used to inform financial, legal, or transactional decisions. Licensed and certified appraisers analyze local market data, recent comparable sales, physical property characteristics, zoning, and more to produce a detailed written report. But not all appraisals are created equal.
At REI Valuations & Advisory, we specialize in non-lending, high-stakes valuations where accuracy, compliance, and clarity are essential.
Expert Witness Appraiser Services: When You Need Valuation to Stand Up in Court
Legal cases — from divorce and probate to tax appeals and bankruptcy — often require an expert witness appraiser who can not only develop a credible opinion of value, but also defend it under oath.
As experienced expert witness appraisers, we are frequently retained for:
Divorce litigation (equitable distribution of marital real estate)
Probate court (date of death valuations for heirs)
IRS audits (retrospective estate tax appraisals)
Property tax appeals and disputes with county assessors
Our reports are built to withstand cross-examination — and we offer courtroom testimony and deposition services when needed.
Atlanta Estate Tax Appraisers: Retrospective Valuations for IRS and Legal Use
If you’ve been named the executor or trustee of an estate in Georgia, you’ll likely need a retrospective date-of-death appraisal to establish the fair market value of the property for tax purposes.
As Atlanta estate tax appraisers, we prepare USPAP-compliant reports that align with IRS standards and Georgia probate court requirements. Our estate appraisals include:
Date-of-death effective value
Market-supported adjustments
Clear, defensible narratives
Compliance with 26 CFR § 20.2031-1(b)
We work closely with attorneys, CPAs, and fiduciaries to deliver appraisals tailored for IRS filings, asset division, or litigation.
Home Measurement Services Near You: Square Footage Clarity You Can Trust
Accurate square footage is the foundation of property value — but MLS data and tax records are often wrong. Our home measurement services provide precise, ANSI-compliant measurements you can rely on for:
Pre-listing accuracy
FSBO marketing
GLA disputes with assessors
Design, renovation, or zoning applications
If you’re searching for “home measurement services near me”, we offer next-day scheduling in Fulton, Cobb, DeKalb, Gwinnett, and surrounding counties.
Land Appraisers Near Me: Know What Your Dirt Is Worth
Vacant land is one of the trickiest property types to value — and it requires a specialized skillset. Whether you’re:
Selling or purchasing a raw parcel
Estimating land value for estate or tax purposes
Evaluating development potential
Disputing county-assessed land value
We offer detailed land appraisals that consider zoning, utility access, topography, setbacks, flood zones, and infrastructure. So if you’ve been Googling “land appraiser near me”, we’ve got you covered.
Real Estate Consulting: Not Just an Appraisal — A Strategy
Many of our clients don’t just want a number — they want guidance. That’s where our real estate consulting services come in. We help homeowners, investors, attorneys, and estate administrators:
Understand value trends
Navigate zoning or highest and best use issues
Plan sale, partition, or tax strategies
Avoid common pitfalls in complex real estate matters
We’re not real estate agents or advocates — we’re impartial valuation experts who help you make smarter, more informed decisions.
Appraiser Near Me? Choose Local Expertise That Goes Beyond the Report
Whether you’re looking for an appraiser near you to handle a complex legal matter, a straightforward home measurement, or a land value opinion, the right professional makes all the difference.
At REI Valuations & Advisory, we serve clients across the Atlanta metro, including:
Our reports are clear, compliant, and court-ready — and our process is built around service, speed, and precision.
Need an appraisal or consultation?
Contact us today to schedule a free consultation or request a quote. Whether it’s for estate, divorce, tax, land, or measurement purposes — we’re here to help.
Request a Home Appraisal in Atlanta »