Before You File Probate in Atlanta (2026): The Estate Appraisal Error That Creates Tax & Heir Disputes
In 2026, Atlanta probate courts and the IRS are scrutinizing estate valuations more aggressively than most executors realize. A flawed date of death appraisal doesn’t just risk delays — it can distort tax basis, trigger audits, and create heir disputes that outlive the estate itself. Before you file, understand what’s at stake and how valuation errors quietly compound.
Estate & Probate Appraisals: What You Need to Know Before Filing Anything
Whether you’re an executor, heir, probate attorney, or CPA, understanding the appraisal process protects you from preventable financial and legal risk.
Let’s walk through it clearly.
1️⃣ What Does an Estate Appraiser Actually Do?
An estate and probate appraiser determines the fair market value of real property as of a specific date — often the date of death.
Reflect historical market conditions
Withstand IRS scrutiny
Align with probate court standards
Be defensible if challenged
This is not the same as a refinance appraisal.
It is not a Zillow estimate.
It is not a real estate agent’s opinion.
Researches comparable sales from the relevant timeframe
Analyzes market trends at that date
Adjusts for condition, location, and improvements
Documents methodology in a formal report
In short: it creates a court-ready valuation record.
2️⃣ Is an Appraisal Required for Probate?
In most Georgia estates involving real property, yes — especially when:
The estate includes a home or investment property
There are multiple heirs
The property may be sold
Estate tax filings (federal or state) are involved
An IRS Form 706 filing is required
Heirs may dispute distributions
Tax basis calculations may be wrong
Capital gains exposure may increase
IRS audits become more likely
A qualified probate appraisal protects everyone involved.
3️⃣ What Is a “Date of Death Appraisal”?
A date of death appraisal determines the value of the property on the decedent’s actual date of passing — not today’s value.
That distinction matters.
Market conditions change.
Interest rates change.
Neighborhoods appreciate — or decline.
The IRS requires valuation tied to the legally relevant date.
Using today’s value instead of the correct historical value can:
Inflate estate taxes
Miscalculate stepped-up basis
Trigger audit risk
A proper retrospective appraisal reconstructs the market as it existed on that specific date.
4️⃣ What Makes a Certified Estate Valuation Different?
Not all appraisers regularly handle probate work.
Estate and probate valuation requires:
Experience with retrospective appraisals
Familiarity with IRS documentation standards
Understanding of Georgia probate court expectations
Ability to defend the report if questioned
“Estate appraisal near me”
“Probate property valuation service”
“Independent estate and probate appraiser near me”
“Estate and probate appraiser Atlanta GA”
You are not simply hiring someone to measure square footage.
You are hiring someone to create a defensible legal document.
5️⃣ Atlanta Estate Tax Appraisers: Why Local Expertise Matters
Real estate markets are hyper-local.
Values in:
Buckhead
Sandy Springs
Decatur
Marietta
Alpharetta
Intown Atlanta
can shift independently.
A qualified Atlanta estate appraiser understands:
Historical neighborhood trends
Local sales patterns
Micro-market influences
Renovation premiums and condition adjustments
A generic out-of-area report increases the risk of challenge.
Frequently Asked Questions About Estate & Probate Appraisals
Q: How long does a probate appraisal take?
Most residential estate appraisals are completed within 5–10 business days after inspection, depending on complexity and research required.
Q: Can heirs use a real estate agent’s CMA instead of an appraisal?
A CMA (comparative market analysis) is not a certified appraisal and generally does not meet IRS or probate court standards.
Q: What if the property condition has changed since the date of death?
A retrospective appraisal accounts for the property’s condition as it existed on the effective date, not necessarily its current state.
Q: What happens if the IRS challenges the value?
A properly supported report includes documentation and analysis sufficient to defend the valuation.
Q: Do I need an appraisal before selling inherited property?
Yes — to establish stepped-up basis and calculate accurate capital gains exposure.
Choosing the Best Estate & Probate Appraiser in Atlanta
The “best” appraiser isn’t the cheapest.
The best is the one whose work:
Holds up under scrutiny
Protects executors from liability
Prevents heir disputes
Minimizes tax exposure
Estate matters are serious.
The appraisal must reflect that seriousness.
If you are:
An executor preparing probate filings
An heir concerned about fair distribution
A CPA calculating stepped-up basis
A probate attorney needing defensible documentation
Do not wait until filing deadlines create pressure.
Retrospective research takes time.
Probate calendars move quickly.
IRS windows close.
Schedule your Estate & Probate Appraisal Consultation today.
We limit complex estate assignments each month to maintain documentation integrity and court-ready quality. Early consultations receive priority scheduling and preliminary scope clarification at no additional cost.
📞 Call now at 404-692-3878 to secure your timeline.
🌐 Or request your consultation through our website.
Because in estate matters, precision is not optional.
February 24th 2026 8:28pm
5 IRS Mistakes That Can Blow Up a Step-Up in Basis Valuation (And How to Avoid Them)
This Isn’t Just About Getting the Value Right. It’s About Not Getting Audited.
Most heirs — and even some tax professionals — think a “date of death” appraisal is just a formality.
You slap a value on the inherited property, claim your step-up in basis, and move on.
But if that value triggers red flags at the IRS?
You're not just amending a return.
You're explaining the entire basis calculation under audit… with penalties on the table.
We’ve seen it happen. And we know exactly where things go wrong — and how to stop it before it does.
Here Are the 5 Mistakes That Trip Up Most Step-Up Appraisals
1. Using a Real Estate Agent’s CMA Instead of a Licensed Appraisal
The IRS doesn’t accept guesswork.
CMA = Comparative Market Analysis. Not compliant. Not USPAP-standard. Not defensible.
One estate we worked on had an agent estimate of $385,000.
Our licensed appraisal? $451,000 — based on proper comps, adjustments, and market timing.
That $66,000 difference meant a much bigger step-up (and massive long-term tax savings).
2. Choosing the Wrong “Effective Date” of Value
The IRS wants the FMV on the actual date of death — not the filing date, not the estate sale closing date.
We see heirs accidentally use:
The date the will was probated
The day the house was listed
Or worse — a random estimate months later
Solution: Get a retrospective appraisal with the effective date locked in to the decedent’s death.
3. Using the Sales Price as the Step-Up Basis
Just because the home sold for $500,000 doesn’t mean that was its FMV at the time of death.
Markets shift. Interest rates move. Supply and demand change.
In one case, a property sold for $500K… but had a date-of-death FMV of $535K.
Reporting $500K left $35,000 on the table in future capital gains.
4. Failing to Document Property Condition
The IRS doesn’t just want value — it wants supporting evidence.
That means:
Interior photos (not just exterior)
Descriptions of repairs/upgrades
Commentary on deferred maintenance
Why it matters:
If the property had issues, your appraiser needs to reflect those in value — or the IRS will assume otherwise.
We've had cases where the appraised value came in lower than expected — saving the estate on taxes because the home had structural issues.
5. Waiting Too Long and Losing Records
We’ve had heirs come to us 18 months after death, asking for a valuation — with no photos, no walkthrough access, and no context.
Reconstructing FMV becomes much harder — and far riskier — when:
The property has been renovated
It’s been rented or sold
There’s no documentation from the time of death
Best practice: Order the appraisal within 30–90 days of death, even if the estate won’t file for months.
What a Proper Step-Up Appraisal Should Include
A real IRS-ready Date of Death Appraisal from REI Valuations includes:
Retrospective value as of the exact date of death
USPAP-compliant, defensible methodology
Photographic and market evidence
PDF + electronic delivery for CPA/attorney use
Optional affidavit/certification language if needed
For CPAs, Attorneys, and Heirs Who Can’t Afford a Mistake
We specialize in court-accepted, IRS-compliant, and timely date of death appraisals across Georgia.
Includes full licensed appraisal report
Bonus: Property profile PDF to share with your tax preparer
Priority 72-hour delivery available
Only 3 open appraisal slots left this week
January 4 2026