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IRS Qualified Appraiser Near You in Atlanta, Georgia — 2026 Guide to Date of Death Appraisals for Estate and Probate

If you're searching for an "IRS qualified appraiser near me" in Atlanta, Georgia for a date of death real estate appraisal in 2026 — this article answers exactly what the IRS requires, who qualifies, and how to make sure your estate, probate, or tax filing won’t be delayed, rejected, or audited.

This is a subtopic of estate and probate valuations—specifically, how the IRS treats appraisals when someone passes away, and what families, CPAs, and attorneys in Georgia need to know in 2026.

What Makes an Appraiser “IRS Qualified” in 2026?

Let’s start with the facts. The IRS doesn’t accept just any appraiser. According to the latest 2026 standards (Publication 561 + Form 706 Instructions), an IRS-qualified appraiser must:

A broker’s opinion, Zillow estimate, or informal market report does not qualify.

Story: The CPA Who Trusted the Wrong Appraiser (and Paid for It)

In early 2025, a family in Decatur inherited a triplex and used a quick $350 “desktop appraisal” from a local broker for IRS Form 706. The report was two pages long and used investor-friendly ARV logic instead of comparable sales.

When the IRS reviewed the estate filing, they rejected the valuation. The family had to pay for a second appraisal, refile the 706, and their CPA had to justify the delay. It added 4 months of stress and delayed final disbursement of funds to heirs.

Lesson learned? The IRS has strict standards, and shortcuts don’t work.

Do You Need a Date of Death Appraisal?

Here’s who must get a compliant date of death appraisal in 2026:

What the IRS Wants (List of Appraisal Requirements)

The IRS isn’t vague. Here’s what must be included in a compliant appraisal:

✅ Effective date as of the date of death (or alternate valuation date if elected)
✅ Market area and condition as it existed on that date
✅ Comparable sales, with time and location proximity
✅ Narrative justification for adjustments, location, and valuation method
✅ A signed USPAP certification page from the appraiser
✅ Clear intended use: “For IRS filing and estate settlement purposes”

In short: it must tell the story of the market as it existed on the decedent’s date of death, not the date of the report.

Story: West End Property — One Block Made a $70K Difference

We recently appraised two properties for the same estate in the West End Historic District of Atlanta. Both were 3-bed bungalows built in 1920. One sat inside the BeltLine overlay; the other was a block outside.

Guess what?
The property inside the BeltLine overlay commanded $70K more in market value due to zoning incentives and walkability.

If your appraiser isn’t aware of Atlanta’s micro-market boundaries, you’re gambling with your estate tax liability.

Is a Restricted-Use Appraisal Acceptable for IRS?

Short answer: No.

Restricted reports limit both scope and intended user. The IRS is not the intended user in most restricted reports, and therefore they are not valid for:

  • IRS Form 706

  • Probate court filings

  • Step-up in basis documentation

  • Audit defense

You need a summary or narrative format appraisal, signed and certified, that can be shared with the IRS, court, attorney, and CPA.

Timing in Georgia Matters — Especially in 2026

Here are the deadlines that apply:

Even if probate isn’t finalized, you can (and should) begin the appraisal process early—especially in multi-heir or multi-property estates.

Final Takeaway

Q: “IRS qualified appraiser near me” – Who qualifies in Atlanta?
 A: A Georgia-licensed appraiser with experience in estate, legal, and IRS-use reports. Specifically, you need a Certified Residential or Certified General Appraiser who is familiar with probate court and IRS submission standards.

Q: “Real estate appraisal IRS” – What’s required for IRS compliance in 2026?
A: The appraisal must be USPAP-compliant, delivered in a narrative or summary format, and specifically state that it’s for IRS Form 706 or estate settlement. It must also include market context and comparable data as of the exact date of death.

Q: “IRS guidelines for date of death appraisal pdf” – What does the IRS say?
 A: IRS Publication 561 and Form 706 Instructions provide general valuation guidance. They require an independent, licensed appraiser to provide a written, supportable fair market valuation. No automated tools or restricted reports allowed.

Q: “IRS qualified appraiser near me Atlanta 2026” – Who can I hire right now?
A: Our firm, REI Valuations & Advisory, specializes in IRS-compliant date of death appraisals throughout Atlanta and surrounding Georgia counties. We deliver signed, court-ready and IRS-ready narrative reports, typically within 5–7 business days. All reports are prepared by a Georgia Licensed Residential Appraiser, not a broker, not an AVM.

If you’re handling the estate of a loved one who passed recently, don’t wait until the IRS clock runs out. A proper date of death appraisal is:

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2026 IRS-Qualified Appraisals in Georgia: What Heirs & CPAs Need to Know About Step-Up Valuations

Inheriting a property in Georgia can be a blessing — or a tax trap — depending on how you handle the real estate’s valuation.

In 2026, the IRS is tightening review protocols for estate filings, especially when it comes to step-up in basis valuations. If you’re filing IRS Form 706 or 1041, or advising someone who is, you need an IRS-qualified real estate appraisal — and it needs to be done right the first time.

Recently, we helped a CPA and her client in Atlanta resolve a date of death valuation discrepancy that could’ve cost the estate over $15,000 in excess capital gains. The mistake? They used a sale price instead of the fair market value on the actual date of death. A licensed retrospective appraisal corrected the record — and avoided the audit.

Let’s walk through how to make sure you don’t make that mistake.

Step-by-Step: How to Ensure Your Appraisal Meets IRS Guidelines

Step 1: Understand What the IRS Actually Requires

According to the IRS’s estate and gift tax rules (IRS Pub. 559), a real estate appraisal must:

CMAs, Zestimates, and agent estimates do not qualify.
You need a formal, signed, IRS-qualified appraisal report.

Step 2: Make Sure It’s a Retrospective Appraisal

The appraisal must be dated as of the day your loved one passed — not the date of the report, not the sales date, not “today.”

This is called a retrospective effective date, and it’s critical.
If your report doesn’t show that? The IRS could toss it out — or worse, flag the filing.

Step 3: Find a Local, IRS-Qualified Appraiser Near You

Searches like:

  • “IRS-qualified appraisal near me”

  • “Georgia estate tax appraisal”

  • “real estate appraisal IRS qualified Atlanta”

…are how most clients find us.

We serve the entire Atlanta metro and surrounding counties with licensed, retrospective appraisals for estate and probate purposes. Every report we deliver is built to hold up under IRS review and professional scrutiny.

Step 4: Document Everything for Your CPA or Attorney

We include:

  • A PDF copy of your report for legal/tax purposes

  • A simplified value summary

  • A signed certification from your appraiser

  • Support for any follow-up your CPA or attorney may need

No last-minute scrambling. No confusing paperwork. No mistakes.

Pro Tip for Heirs, Executors, and CPAs

If you’re filing Form 706 or handling asset distributions, don’t wait until tax season peaks.
We only take a limited number of estate appraisals each month to ensure turnaround time stays fast and accurate.

Here’s What’s Included When You Work With REI Valuations

✔ Licensed Georgia Appraiser (IRS-qualified)
✔ Retrospective date of death valuation
✔ USPAP-compliant methodology
✔ Court- and IRS-acceptable report format
✔ Clean documentation for tax filings
✔ Delivery within 5–7 business days
✔ Free upgrade to 3-day priority turnaround if you mention this blog ($75 value)

Filing Estate Taxes in Georgia? Don’t Risk the IRS Kicking Back Your Report.

We specialize in IRS-qualified estate and probate appraisals across Georgia.
Secure your licensed appraisal today — and file with confidence.

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Request yours before calendars fill up.

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January 6th 2026 9:51am

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