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:
Licensed in the State Where the Property Is Located
→ For Georgia property, your appraiser must hold an active Georgia license.Perform Appraisals Regularly as a Business
→ The appraiser can’t be a casual agent or friend. This must be their professional service.Completed Education in Valuation Methods
→ IRS requires that the appraiser has training in USPAP-compliant techniques and valuation theory.No Conflict of Interest
→ They cannot be related to the estate, the taxpayer, or have any financial interest in the outcome.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.
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January 6 2026 5:53pm