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Probate Conflict Alert: Why Atlanta Executors Need a Date of Death Appraisal Before Selling Inherited Property

Selling inherited real estate without a Date of Death appraisal can create major tax consequences for heirs. In Atlanta and across Georgia, probate attorneys and CPAs increasingly require IRS-compliant real estate valuations to establish step-up basis. Learn why waiting until after the sale can trigger IRS questions and costly capital gains surprises.

When people search for “date of death appraisal near me,”“IRS qualified appraiser near me,” or “Form 706 appraisal requirements,”they are usually facing a serious financial decision.

Executors, probate heirs, and estate administrators often realize too late that an incorrect valuation can trigger IRS scrutiny, tax exposure, or disputes between heirs.

Below are the most important things to understand before ordering a Date of Death appraisal for estate tax, probate, or step-up basis purposes.

1. What Is a Date of Death Appraisal?

A Date of Death appraisal (DOD appraisal) is a retrospective real estate valuation that determines the fair market value of a property on the exact date someone passed away.

It is typically required for:

  • IRS Form 706 Estate Tax Filings

  • Step-Up Basis Calculations

  • Probate Court Valuations

  • Estate Settlement Between Heirs

  • Capital Gains Tax Calculations

  • Estate Accounting and Distribution

Search terms commonly used for this include:

  • date of death appraisal near me

  • real estate appraisal IRS requirements

  • IRS qualified appraiser near me

  • probate real estate appraisal

The appraisal establishes the official tax basis of the property, which directly affects how much tax heirs may owe when the property is later sold.

2. Do You Actually Need a Date of Death Appraisal?

Many executors ask:

  • Do I need a date of death appraisal?

  • When is a Form 706 appraisal required?

  • Is an appraisal necessary for step-up basis?

You generally need one when:

✔ The estate must file IRS Form 706
✔ The property will be sold after inheritance
✔ The estate needs to determine step-up or step-down tax basis
✔ Multiple heirs need a neutral valuation to avoid disputes
✔ A CPA or probate attorney requests one for documentation

Without a defensible valuation, heirs may face:

  • Unexpected capital gains taxes

  • IRS challenges

  • Family disputes

  • Court delays in probate

3. IRS Requirements for a Qualified Appraisal

The IRS does not accept casual opinions of value.

For estate tax purposes, the valuation must meet strict standards for a Qualified Appraisal performed by a Qualified Appraiser.

Key requirements include:

  • The appraiser must meet IRS qualified appraiser standards

  • The appraisal must comply with USPAP appraisal standards

  • The valuation must reflect fair market value on the date of death

  • Comparable sales must be time-adjusted to the valuation date

  • The report must contain proper documentation and certification

This is why many professionals search for:

  • IRS qualified appraiser near me

  • qualified appraisal requirements

  • IRS guidelines for date of death appraisal PDF

A standard mortgage appraisal or online estimate will not satisfy IRS documentation standards.

4. What to Look for in a Date of Death Appraisal

Not all appraisal reports are suitable for estate tax filings or probate court.

Executors and attorneys should look for:

✔ Retrospective valuation experience
✔ Knowledge of Form 706 appraisal requirements
✔ Court-defensible documentation
✔ Proper IRS appraisal language
✔ Support for step-up basis tax calculations

A weak report can collapse under:

  • IRS audits

  • Attorney review

  • Opposing expert testimony

5. Who Performs a Date of Death Appraisal?

A licensed real estate appraiser with IRS-qualified experiencetypically performs these valuations.

Professionals who often request them include:

  • Probate attorneys

  • CPAs

  • Estate administrators

  • Financial advisors

  • Trust officers

Search queries often include:

  • who does a date of death appraisal

  • probate appraisal near me

  • estate valuation appraiser

6. How Much Does a Date of Death Appraisal Cost?

Another common search question is:

“How much does a date of death appraisal cost?”

Typical factors affecting the fee include:

  • Property type

  • Property location

  • Complexity of retrospective analysis

  • Required documentation level

  • Rush deadlines for IRS or probate filings

Estate appraisals often require more research and historical market analysisthan a standard appraisal, which is why they can take longer.

If you are searching for:

  • Date of death appraisal near me

  • IRS qualified appraiser near me

  • Form 706 appraisal requirements

  • Qualified appraisal requirements

  • Step-up basis real estate valuation

  • Probate real estate appraisal

  • Estate tax property valuation

You are likely facing one of the most important financial decisions in estate settlement.

A properly prepared Date of Death appraisal does more than assign a value to real estate.

It can help:

In many cases, the difference between a casual valuation and a proper IRS-compliant appraisalcan mean tens of thousands of dollars in tax exposure.

That’s why experienced estate professionals often recommend securing the valuation early in the probate or estate settlement process.

If you need a Date of Death appraisal for probate, IRS Form 706, or step-up basis, the best time to start the valuation process is before tax filings or property sales create time pressure.

Complex estate assignments are limited each month so that every report receives the documentation required for IRS and legal review.

Schedule a Date of Death Appraisal Consultation

During the consultation we will:

✔ Review whether an appraisal is required for your situation
✔ Confirm the correct IRS valuation date
✔ Identify any documentation needed for Form 706 or probate filings
✔ Provide a clear quote and timeline

Bonus for early consultations:
Executors and heirs who schedule a consultation receive a preliminary estate valuation guidance checklistused by CPAs and probate attorneys when preparing estate filings.

📞 Call: 404-692-3878
🌐 Request a consultation:https://www.rei-valuations.com/date-of-death-appraisals

March 12th 2026 9:06PM

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What Makes an Appraiser IRS-Qualified for Estate Tax Filings in Georgia (2026 Guide)

What Makes an Appraiser IRS-Qualified for Estate Tax Filings in Georgia (2026 Guide)

If you’re filing estate taxes in Georgia this year — especially for IRS Form 706 — don’t assume that just any appraiser can provide the report the IRS requires.

In 2026, estate tax enforcement is tightening, and the IRS is closely reviewing home valuations included in estate filings. Using the wrong appraiser can result in a flagged report, a rejected return, or delayed asset distribution.

Below, we break down exactly what makes an appraiser IRS-qualified — and what to look for before you hire someone.

What the IRS Means by “Qualified Appraiser”

According to IRS Publication 561, a qualified appraiser must meet all of the following:

  1. Licensed in the State Where the Property Is Located
     → For Georgia property, your appraiser must hold an active Georgia license.

  2. Perform Appraisals Regularly as a Business
     → The appraiser can’t be a casual agent or friend. This must be their professional service.

  3. Completed Education in Valuation Methods
    → IRS requires that the appraiser has training in USPAP-compliant techniques and valuation theory.

  4. No Conflict of Interest
     → They cannot be related to the estate, the taxpayer, or have any financial interest in the outcome.

  5. Not Excluded by Prior IRS Disqualification
     → The appraiser must not have been barred from working on tax-related appraisals by the IRS in the past 3 years.

Steps to Make Sure You Hire an IRS-Qualified Appraiser in Georgia

Step 1: Ask for the Appraiser’s License & Certification

Make sure the appraiser is licensed in Georgia and can show you their active status through the Georgia Real Estate Appraisers Board.

Step 2: Confirm They Perform Retrospective Appraisals

Estate appraisals for tax filings must reflect the fair market value on the date of death — not the current date. This is called a retrospective appraisal, and not all appraisers offer it.

Step 3: Ask if the Report is USPAP-Compliant

IRS requires that the appraisal meets Uniform Standards of Professional Appraisal Practice (USPAP). That includes proper market analysis, adjustments, and a written narrative.

Step 4: Make Sure They Serve the IRS Use Case

Some appraisers only work with banks or real estate agents. You need an appraiser experienced in non-lending, tax-compliant valuation, who understands Form 706 requirements.

Step 5: Get a Timeline in Writing

Most estate filings are deadline-sensitive. Ask for a clear delivery window and make sure they can commit. Rush jobs often lead to errors — and the IRS won’t accept rushed or sloppy work.

What’s Included in a Tax-Compliant Estate Appraisal from REI Valuations

✔ Licensed Georgia Appraiser
✔ Retrospective “date of death” valuation
✔ USPAP-compliant report with narrative and supporting comps
✔ Proper intended use language for IRS filings (Form 706, 1041, etc.)
✔ Clean documentation for your CPA or estate attorney
✔ Flat fee pricing, no hidden charges
✔ Delivered in 5–7 business days

BONUS: Mention this blog and receive a free priority upgrade (3-day turnaround — a $75 value)

We only accept a limited number of estate and IRS-related appraisals per week to maintain turnaround accuracy.

Filing Form 706 in Georgia?
Don’t risk IRS delays, penalties, or rejections by hiring the wrong appraiser.

Secure your IRS-qualified appraisal before our calendar books up.

Request Your Estate Tax Appraisal Now

January 6 2026 5:53pm

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