Date of Death Appraisal in Atlanta, Georgia (2026): What It Costs — And What It Protects You From

Handling an Estate in Atlanta in 2026?
The Wrong (or Missing) Date of Death Appraisal Can Trigger Capital Gains, IRS Scrutiny, and Family Disputes — All From One Preventable Oversight.

Step 1 — Understand What a Date of Death Appraisal Actually Does

A Date of Death appraisal establishes the fair market value of real property as of the decedent’s date of death — not today.

That historical value determines:
• Step-up in basis
• Capital gains calculations
• Estate tax reporting (IRS Form 706, when applicable)
• Equitable distribution among heirs
• Documentation in probate proceedings

Without it, heirs often default to estimates — and estimates are not defensible under IRS scrutiny.

Step 2 — Know When You Legally or Practically Need One

You likely need a Date of Death appraisal in Atlanta if:

• The estate is going through probate
• The property may be sold
• IRS Form 706 may be required
• There are multiple heirs dividing equity
• A CPA needs documentation for tax filing
• There is potential for audit exposure

Even when not “required by law,” it becomes required by consequence when capital gains are calculated years later.

Step 3 — Understand the Cost in Atlanta (2026)

In the Atlanta metro area (Fulton, Cobb, Gwinnett, DeKalb), most retrospective Date of Death appraisals range between:

$475 – $1,250+

The fee depends on:
• Property complexity
• Research depth required
• How far back the effective date is
• Whether expert testimony or court use is anticipated
• Market data availability for that historical period

The real cost question isn’t the fee.
It’s the potential tax exposure without one.

Step 4 — Who Performs a Date of Death Appraisal?

A licensed or certified real estate appraiser with experience in:

• Retrospective valuations
• Estate & probate assignments
• IRS reporting support
• Market condition time adjustments
• Historical data research

Not all appraisers structure reports with IRS defensibility in mind.

That distinction matters.

Step 5 — What to Look for in a Date of Death Appraisal (From a Real Estate Appraiser)

When reviewing or hiring an appraiser, verify:

• Clear retrospective effective date
• Comparable sales from the correct historical time period
• Documented market condition analysis
• Explanation of time adjustments
• Proper USPAP certification
• Clear intended use and intended user
• CPA / attorney coordination when necessary

If those components are missing, the report may lack defensibility.

Do I need a Date of Death appraisal in Atlanta?

If you are handling probate, estate division, or plan to sell inherited property, yes — especially for capital gains protection.

How much does a Date of Death appraisal cost in Atlanta?

Most range between $500 and $1,250+, depending on complexity and historical research requirements.

Who does a Date of Death appraisal?

A licensed or certified real estate appraiser experienced in retrospective estate valuations.

Why do you need a Date of Death appraisal?

To establish defensible fair market value as of the date of death for tax reporting, step-up in basis, and legal documentation.

What should I look for?

Historical comparables, time adjustments, proper certification, and IRS-ready documentation.

Where can I get a Date of Death appraisal near me?

If you are in the Atlanta metropolitan area — Fulton, Cobb, Gwinnett, or DeKalb County — REI Valuations & Advisory specializes in estate and retrospective assignments.

If you’re handling an estate right now, do not wait until closing or tax filing to address valuation documentation.

We offer:

• Free 30-Minute Estate Valuation Fit Call
• CPA / Attorney Coordination Upon Request
• IRS-Structured Reporting
• Fast Turnaround Options Available

Due to active probate caseloads, we limit estate assignments each month to ensure research depth and compliance standards.

Call or Text: 404-692-3878
Email: reivaluations@gmail.com
Website: https://www.rei-valuations.com

Secure documentation now — before the tax consequences become irreversible.

February 19th 2026 7:35pm

Before You Order a Date of Death Appraisal in Atlanta (2026), Read This — Cost, Need & Who to Hire

If you’re searching “date of death appraisal near me,” here’s what determines whether you need one, who performs it, what to look for, and what it realistically costs in Georgia.

Most families order a date of death appraisal for one of two reasons:

Because an attorney told them to.

Or because someone said, “You might need it.”

But here’s the part no one explains clearly:

Not every inherited property requires one.
And not every appraiser structures it correctly.

Ordering one unnecessarily wastes money.

Failing to order one when needed can create tax exposure later.

Before you hire a real estate appraiser in Atlanta for a date of death valuation, you need to answer three questions:

1. Why do you need it?

2. Who is qualified to perform it?

3. What should it cost?

Let’s break that down properly.

Step 1 — Why Do You Need a Date of Death Appraisal?

You typically need one if:

• The property is part of probate
• The estate is filing Form 706
• You are documenting step-up in basis
• Heirs plan to sell and want capital gains protection
• There are multiple beneficiaries
• There is dispute or potential dispute
• A CPA requires documentation

If none of these apply, you may not need a formal retrospective appraisal.

The purpose is documentation.
Not opinion.
Documentation.

Step 2 — Who Does a Date of Death Appraisal?

A licensed or certified real estate appraiser with experience in retrospective valuations.

Important distinction:

This is not a broker price opinion.
This is not a CMA.
This is not an automated valuation.

A proper date of death appraisal requires:

• A clearly defined retrospective effective date
• Market data from that specific historical period
• Analysis of comparable sales that reflect market conditions as of the date of death
• A properly signed and certified report

When searching “date of death appraisal near me” in Atlanta, verify the appraiser has experience with estate and probate assignments.

Step 3 — What to Look for in a Date of Death Appraisal

If you’re hiring a real estate appraiser, look for:

1. Clear identification of the effective date (the actual date of death)

2. Retrospective market condition analysis

3. Comparable sales from the correct time frame

4. Transparent methodology explanation

5. Signed certification and licensing details

6. Experience in estate, probate, or tax-related work

If the report reads like a quick valuation snapshot, it may not hold up if questioned.

Estate valuations must be defensible.

Step 4 — Date of Death Appraisal Cost in Atlanta (2026)

Cost depends on:

• Property size
• Property complexity
• Availability of historical data
• Required report format
• Turnaround timeline

In the Atlanta metropolitan area — including Fulton, Cobb, Gwinnett, and DeKalb counties — estate-grade retrospective appraisals generally cost more than standard lending appraisals.

Why?

Because the research is backward-looking.
Data must be verified from historical market periods.
And documentation standards are higher.

You are paying for defensibility, not just an opinion of value.

Step 5 — When You May Not Need One

You may not need a formal appraisal if:

• The estate is very small
• No tax reporting is required
• Property will not be sold
• There is no dispute
• Legal counsel confirms it is unnecessary

In those cases, informal valuation guidance may suffice.

But if tax, probate, or capital gains reporting is involved, documentation becomes critical.

Do I need a date of death appraisal?

You typically need a date of death appraisal if the property is part of probate, estate tax filing, gift tax reporting, or if heirs plan to sell and require step-up in basis documentation. In Atlanta, Georgia, it is commonly required for estate settlement, inheritance division, and future capital gains protection.

Why do you need a date of death appraisal?

A date of death appraisal establishes the fair market value of real estate as of the decedent’s exact date of death. It is used for probate proceedings, estate tax reporting, capital gains calculations, inheritance distribution, and legal documentation supporting the transfer of property.

Who does a date of death appraisal?

A licensed or certified real estate appraiser with experience in retrospective valuations performs a date of death appraisal. The appraiser analyzes comparable sales and market conditions as they existed on the historical date of death to determine defensible fair market value.

What should I look for in a date of death appraisal?

You should look for a clearly stated retrospective effective date, comparable sales from the correct historical period, detailed market condition analysis, transparent valuation methodology, and a signed certification from a licensed appraiser experienced in probate or estate documentation.

How much does a date of death appraisal cost in Atlanta?

Date of death appraisal cost in Atlanta varies depending on property size, complexity, historical data availability, and report format. Retrospective estate appraisals generally cost more than standard lending reports because they require backward-looking market research and defensible documentation.

Date of death appraisal near me — what should I verify?

When searching for a date of death appraisal near you in Atlanta, verify the appraiser’s Georgia license status, experience with retrospective estate assignments, familiarity with probate requirements, clear fee structure, and ability to provide a properly documented appraisal report.

If you’re unsure whether you need a date of death appraisal in Atlanta, Georgia, schedule a brief consultation before making a decision.

We specialize in retrospective estate valuations structured for probate, CPA, and legal documentation across Fulton, Cobb, Gwinnett, DeKalb, and surrounding counties.

For a limited time, we are offering:

• A complimentary 30-minute Appraisal Fit Call
• A clear scope and fee outline before engagement
• A pre-engagement checklist to determine if an appraisal is necessary

Estate matters move quickly — and filing deadlines don’t pause for valuation delays.

Call or text: 404-692-3878
Email: reivaluations@gmail.com

REI Valuations & Advisory
Atlanta, Georgia

February 17th 2026 7:43pm

Why Most Date-of-Death Appraisals Quietly Fail IRS Review in 2026 — And How to Avoid It in Atlanta, Georgia

Many estates don’t fail because of value.
They fail because the report doesn’t meet IRS “qualified appraisal” standards — even when prepared by a licensed real estate appraiser.

Step 1 — The IRS Does Not Accept “Any” Appraisal

Most consumers assume:

“If it’s a licensed appraiser, the IRS will accept it.”

Not necessarily.

For federal estate tax (Form 706), gift tax (Form 709), or charitable contribution deductions, the IRS requires a qualified appraisal prepared by a qualified appraiser under Treasury Regulations §1.170A-17 and §20.2031-1.

That raises immediate questions:

• What makes an appraisal “qualified”?
• What makes an appraiser “qualified” for IRS purposes?
• Does a state license automatically satisfy IRS standards?

The answer is more nuanced than most expect.

Step 2 — “Qualified Appraiser” Is a Federal Standard — Not Just a State License

Searching “IRS qualified appraiser near me” in Atlanta will return hundreds of licensed appraisers.

But the IRS standard requires:

• Verifiable appraisal education
• Regular appraisal practice
• No prohibited fee arrangements
• No conflict of interest
• Proper documentation in the report

A licensed appraiser who primarily does lender work may not automatically structure reports to withstand federal tax scrutiny.

That’s where many date-of-death appraisals fail quietly — not in value, but in documentation.

Step 3 — Date-of-Death Appraisals Must Anchor to the Exact Valuation Date

A DOD appraisal must reflect:

The fair market value of the property on the decedent’s date of death — not the inspection date.

This means:

• Time adjustments must be credible and supported
• Comparable sales must bracket the valuation date
• Market condition commentary must address historical trends
• Data must be retained for potential IRS audit review

If the report reads like a standard “current market value” appraisal, it can raise red flags.

Step 4 — Restricted Appraisal Reports Are Often the Weak Link

One of the most common inquiries:

“Will the IRS accept a restricted appraisal report?”

In many estate or gift tax situations, a restricted-use report may not contain sufficient detail to meet qualified appraisal requirements.

Restricted reports are designed for limited users and limited intended use.

The IRS is not a limited intended user.

If the documentation is insufficient, the deduction or reported value can be challenged — even if the value itself is reasonable.

Step 5 — Form 706 and 709 Have Specific Documentation Expectations

For estate tax (Form 706), the appraisal must:

• Clearly identify the property
• State the effective valuation date
• Define the interest being appraised (fee simple, fractional, etc.)
• Include methodology explanation
• Contain a signed certification meeting IRS standards

Gift tax (Form 709) has similar documentation expectations.

Missing any of these components can create risk — not immediately, but years later during review.

Step 6 — Charitable Contribution Appraisals Have Their Own Standards

If the property is being donated and a deduction claimed:

The appraisal must comply with IRS “qualified appraisal” rules for charitable contributions.

Again, not every appraisal format satisfies this.

And not every appraiser structures reports with audit defense in mind.

So let’s answer the questions clearly.

Will the IRS accept a restricted appraisal report?
Often no — not for federal estate or gift tax filings that require full qualified appraisal documentation.

What are the IRS guidelines for a date-of-death appraisal?
It must reflect fair market value on the exact date of death, include full methodology explanation, and be prepared by a qualified appraiser under federal standards.

Does searching “IRS qualified appraiser near me” guarantee compliance?
No. State licensing and IRS qualification standards overlap — but they are not identical.

What about Form 706 appraisal requirements in Georgia?
The federal standards apply nationwide, including Atlanta, Fulton, Cobb, Gwinnett, and DeKalb counties. Local market data must support the historical valuation date.

Here’s the bottom line:

Most estate valuation problems don’t happen because of overvaluation or undervaluation.

They happen because the appraisal wasn’t structured for IRS scrutiny from the beginning.

If you are filing Form 706, reporting a taxable gift, or claiming a charitable deduction in 2026, the structure of the report matters just as much as the number.

At REI Valuations & Advisory, we structure date-of-death and federal tax appraisals specifically for IRS reporting — with documentation designed to withstand review.

If you contact us before filing:

• We will confirm whether a restricted or full report is appropriate
• We will identify risk gaps before submission
• We will provide a compliance checklist you can share with your CPA or attorney
• We will reserve audit-support documentation in our workfile

Due to workload limits and valuation date research requirements, we only accept a limited number of IRS-structured assignments each month.

If you need a qualified appraisal for estate, gift tax, or charitable reporting in Atlanta, schedule your Appraisal Fit Call before filing deadlines approach.

Because once a return is filed, correcting valuation documentation becomes significantly more complicated.

February 16th 2026 7:01pm

IRS Qualified Appraisal Requirements in 2026-Date of Death, Gift Tax & Estate Valuation Rules When a Restricted Appraisal May Be Rejected in Atlanta, Georgia

Whether you are filing Form 706, reporting a gift, substantiating a charitable deduction, or documenting a date of death valuation in Atlanta, Georgia, the IRS does not accept incomplete or unsupported appraisals. Here’s what qualified appraisal compliance actually requires in 2026.

The IRS Requires a “Qualified Appraisal” — Not Just an Appraisal

For estate tax (Form 706), gift tax (Form 709), charitable contributions, and other federal reporting, the IRS requires a qualified appraisal prepared by a qualified appraiser.

This is a legal standard — not a marketing term.

If the report does not meet regulatory requirements, it may be disregarded.

Date of Death Valuations Must Be Anchored to the Exact Effective Date

For estate reporting and step-up in basis purposes, fair market value must reflect the precise date of death.

The IRS expects:
• Comparable sales near the effective date
• Time adjustments if necessary
• Market condition analysis
• Clear identification of valuation date

A refinance-style appraisal dated months later is not sufficient for compliance.

Estate Tax (Form 706) Appraisal Requirements

For federal estate tax reporting:

• Fair market value must reflect §20.2031-1 standards
• The appraiser must disclose qualifications
• The report must explain methodology
• The valuation must be defensible under examination

Insufficient documentation increases audit vulnerability for the executor and advisory team.

Gift Tax Appraisal Requirements (Form 709 Context)

For taxable gifts involving real estate:

• The valuation must reflect fair market value on the date of transfer
• Discounts (if applicable) must be explained
• Market support must be documented
• The appraisal must stand independently

Undervaluation may trigger penalties if challenged.

Charitable Contribution Appraisal Standards

For substantial non-cash real estate contributions:

• A qualified appraisal is required
• The report must contain required declarations
• The appraiser must meet independence standards
• Summary statements may be required for filing

Failure to meet technical requirements can result in deduction disallowance.

A Restricted Appraisal Is Not Automatically Rejected — But It Is Often Inadequate

Under USPAP, restricted-use reports may be permitted for certain client scenarios.

However, for IRS reporting, the issue is whether the report includes:

• Full scope explanation
• Market data transparency
• Valuation methodology
• Certification language
• Intended use disclosure
• Independence affirmation

Many low-cost restricted reports omit critical components required for IRS compliance.

The IRS Reviews Substance Over Label

Calling a report “restricted” does not cause rejection.

Lack of documentation does.

The IRS evaluates whether the report provides enough information to understand how value was determined and whether it meets regulatory standards.

Liability Exposure for Executors, CPAs & Attorneys

Executors have fiduciary duties.
CPAs must exercise due diligence.
Estate attorneys must ensure defensible documentation.

An insufficient appraisal can expose the entire advisory team to risk if valuation is adjusted upon review.

What does the IRS actually require in 2026?

For date of death valuations, estate tax filings, gift tax reporting, and charitable contributions, the IRS requires a qualified appraisal prepared by a qualified appraiser that fully substantiates fair market value as of the correct effective date.

A restricted appraisal report is not automatically rejected.

But if it lacks sufficient detail, analysis, independence, or compliance language, it may fail to qualify — regardless of cost or convenience.

For estates and tax matters in Atlanta, Fulton, Cobb, Gwinnett, and DeKalb Counties, valuation reports must be structured specifically for federal reporting purposes — not repurposed from lending or informal assignments.

In IRS matters, documentation depth equals protection.

If you are a CPA, estate attorney, or executor needing a defensible IRS-compliant appraisal in Atlanta, Georgia for:

• Date of Death
• Form 706 estate tax
• Gift tax reporting
• Charitable contribution substantiation

Contact REI Valuations & Advisory before filing.

We limit IRS-reporting assignments monthly to ensure documentation depth and compliance review standards are maintained.

Call 404-692-3878
Email reivaluations@gmail.com

Bonus: We offer a complimentary pre-engagement compliance review call to confirm whether your current appraisal structure meets IRS qualified appraisal requirements before submission.

Once filed, deficiencies become far more difficult to correct.

Protect the valuation before it is submitted.

Frequently Asked Questions About IRS Qualified Appraisals in Atlanta, Georgia

What are the IRS requirements for a qualified appraisal in 2026?

A qualified appraisal must be prepared by a qualified appraiser and include a clear valuation methodology, the correct effective date, sufficient comparable market data, scope of work disclosure, and required certification language. The report must provide enough detail for the IRS to understand how fair market value was determined for estate, gift, or charitable reporting purposes.

Will the IRS accept a restricted appraisal report for Form 706 or estate tax filings?

The IRS may accept a restricted appraisal report only if it meets all qualified appraisal requirements and fully substantiates fair market value as of the date of death. If the report lacks sufficient documentation, analysis, or compliance elements required under federal regulations, it may be rejected regardless of its label.

What does the IRS require for a date of death real estate appraisal?

For estate tax and step-up in basis reporting, the appraisal must determine fair market value as of the exact date of death. The report should include comparable sales near that date, time adjustments when necessary, and a clear explanation of market conditions and valuation methodology.

Are appraisal requirements different for gift tax reporting?

Yes. For gift tax reporting, fair market value must be determined as of the date of transfer. The appraisal must document market support, explain valuation methodology, and be defensible if reviewed. Undervaluation may result in penalties if challenged by the IRS.

Do charitable contribution real estate donations require a qualified appraisal?

Yes. Significant non-cash real estate charitable contributions require a qualified appraisal prepared by a qualified appraiser. The report must meet federal documentation standards and include required declarations to properly support the deduction.

Who is considered a qualified appraiser under IRS rules?

A qualified appraiser is an individual who meets education and experience requirements, regularly performs appraisals for compensation, demonstrates competency in valuing the specific type of property, and maintains independence from the transaction being reported.

February 15th 2026 4:26pm

IRS Qualified Appraiser Near Me in Atlanta (2026): Will the IRS Accept Your Date of Death Appraisal — or Reject It?

If you are filing Form 706, reporting a gift tax transfer, or documenting a charitable contribution in Atlanta, Georgia, the IRS does not accept informal valuations, CMAs, or restricted reports. Here is what qualifies in 2026 — and what could expose your estate filing to audit risk.

When someone searches “IRS qualified appraiser near me,” they are not price shopping.

They are protecting a federal tax filing.

A rejected valuation can delay an estate closing, trigger additional documentation requests, or invite scrutiny that could have been avoided with a properly prepared qualified appraisal.

The real question is not whether you need an appraisal.

The real question is whether the IRS will accept the one you submit.

Step 1 — Understand What the IRS Actually Requires

Under Treasury Regulation §1.170A-13(c) and Internal Revenue Code §2031, a qualified appraisal must:

• Be prepared by a qualified appraiser
• Include a clear effective date of value (date of death or transfer)
• Describe the property in sufficient detail
• Explain the valuation methodology used
• Analyze comparable market data
• Include a signed appraiser declaration

If any of these elements are missing, the report may fail federal compliance standards.

Step 2 — Know When a Qualified Appraisal Is Mandatory

A qualified appraisal is typically required for:

• Form 706 Estate Tax Returns
• Gift Tax Reporting
• Charitable Real Estate Contributions
• Step-Up in Basis Documentation
• Certain state tax reporting requirements

Automated estimates, broker price opinions, and informal opinions of value do not satisfy federal documentation standards.

Step 3 — Date of Death Appraisals Carry Special Risk

A Date of Death appraisal is retrospective.

That means the valuation must reflect fair market value as of the effective date — not today’s market.

It requires:

• Market condition analysis as of the date of death
• Comparable sales within reasonable proximity to the effective date
• Proper reconciliation under USPAP
• Alignment with the IRS definition of fair market value

Errors in retrospective methodology are one of the most common weaknesses in estate filings.

Step 4 — Will the IRS Accept a Restricted Appraisal Report?

In most federal filing scenarios involving estate tax, gift tax, or charitable contributions, a restricted report is insufficient.

Restricted reports are typically designed for limited users and may omit disclosures required under federal tax standards.

For Form 706 and related filings, the appraisal must meet full qualified appraisal documentation requirements.

Step 5 — What “IRS Qualified Appraiser” Actually Means

A qualified appraiser must:

• Have verifiable education and experience
• Regularly perform appraisals for compensation
• Demonstrate familiarity with federal valuation requirements
• Be independent from the taxpayer
• Sign the appropriate declaration

Not every probate appraiser automatically qualifies under federal tax reporting standards.

If you are searching for:

“IRS qualified appraiser near me”
“Form 706 appraisal requirements”
“Qualified appraisal requirements”
“IRS guidelines for date of death appraisal PDF”
“Will the IRS accept a restricted appraisal report?”

Here is the direct answer:

The IRS requires a qualified appraisal prepared by an independent, experienced appraiser that complies with federal documentation standards and supports fair market value as of the correct effective date.

CMAs, automated values, and restricted-use reports generally do not meet those standards for estate tax, gift tax, or charitable contribution filings.

For Date of Death appraisals in Atlanta, Georgia (2026), the valuation must align with both USPAP and applicable federal tax regulations to withstand scrutiny.

If you are facing a Form 706 deadline or need a defensible Date of Death appraisal in the Atlanta metropolitan area (Fulton, Cobb, Gwinnett, DeKalb, Douglas, and surrounding counties), schedule your confidential appraisal consultation now.

Estate tax filings operate on strict timelines. The further removed you are from the effective date, the more limited comparable data becomes.

A limited number of estate assignments are accepted each month to maintain reporting precision.

Estate clients receive:

• A structured compliance checklist before report delivery
• Direct coordination with your CPA or estate attorney
• A signed qualified appraiser declaration
• Documentation formatted specifically for federal reporting

Secure your appointment before your filing window closes.

February 14th 2026 12:30pm