Understanding Date of Death, IRS, Probate, and Divorce Appraisals in 2025.

Whether you’re navigating estate planning, finalizing a divorce, or settling a loved one’s estate, a real estate appraisal often becomes a critical step in the legal and financial process. In 2025, the demand for credible, court-ready appraisals continues to grow — especially in matters involving the IRS, probate court, and domestic legal proceedings.

In this guide, we’ll break down the most common types of legal-oriented appraisals:

• Date of Death (DOD) appraisals for IRS estate tax reporting

• Probate and estate appraisals for inheritance or trust distribution

• Divorce appraisals for property division

• How the process works, what to expect, and how much they typically cost

What Is a Date of Death Appraisal?

A Date of Death appraisal estimates the fair market value of real estate as of the exact date a property owner passed away. This valuation is used for:

• IRS estate tax filings

• Step-up in basis calculations for heirs

• Probate court reporting

• Family trust documentation

This is a retrospective appraisal — meaning it values the property as it existed in the past, not today. The effective date may be months or even years prior to the actual appraisal inspection.

Common scenarios where DOD appraisals are needed:

• An executor preparing to file IRS Form 706

• Heirs needing to calculate capital gains for future sale

• CPAs requesting documentation for stepped-up basis

• Attorneys settling estate disputes or trust allocations

What Is an IRS Estate or Probate Appraisal?

An IRS estate appraisal must meet strict standards of independence, accuracy, and credibility. It should be conducted by a state-licensed or certified real estate appraiser and developed in compliance with USPAP (Uniform Standards of Professional Appraisal Practice).

Probate and estate appraisals help:

• Determine how much each heir is entitled to

• Establish fair market value for estate inventories

• Resolve disputes over inherited property

• Report to probate court or estate attorneys

The IRS and probate courts require a well-documented, supportable opinion of value, typically using the Sales Comparison Approach, and, in some cases, the Cost Approach if improvements are relatively new or unique.

What Is a Divorce Appraisal?

A divorce appraisal is used to equitably divide real property during a separation or divorce. In 2025, courts and attorneys rely heavily on neutral, third-party valuations to avoid disputes and delays.

Key features of a divorce appraisal:

• May be retrospective (date of separation) or current market value

• Must remain impartial and unbiased

• Often reviewed by attorneys or presented in court

• Can involve expert witness testimony if contested

Divorcing couples typically need one of the following:

• A joint appraisal (agreed upon by both parties)

• Two competing appraisals (one from each side)

• A court-appointed appraisal as a tie-breaker

How Much Do These Appraisals Cost in 2025?

In 2025, specialized legal-oriented appraisals are more complex than standard lender reports — and priced accordingly. At REI Valuations & Advisory, our typical pricing for non-lending residential assignments is:

• Date of Death / IRS / Probate Appraisals: $400–$900

• Divorce Appraisals: $450–$950

• Rush or Complex Cases: $1,000+ (multi-parcel estates, land, or high-value custom homes)

• Home Measurement or Limited Scope Reports: $250–$350

Pricing varies depending on:

• Property type and complexity

• Location (accessibility, county)

• Whether the appraisal is retrospective

• Report format and intended use (e.g., court, IRS, mediation)

All of our valuations are USPAP-compliant, court-defensible, and tailored for attorneys, CPAs, fiduciaries, and homeowners navigating sensitive legal matters.

What’s the Process?

We keep the process simple, professional, and fully documented:

1. Initial Consultation
   We’ll discuss your needs, deadline, and whether the appraisal is for IRS, probate, divorce, or another legal purpose.

2. Property Inspection
   A physical walkthrough of the home, including photos, measurements, and condition notes.

3. Data Research & Valuation Development
   We analyze recent comparable sales, market trends, land value, and depreciation if applicable. If the valuation is retrospective, we analyze data as of the effective date requested.

4. Report Delivery
   You receive a PDF copy of the full appraisal report, formatted to meet your intended use. We can also provide multiple copies or submit directly to your attorney or CPA if needed.

5. Follow-Up Support
   We remain available to explain findings, assist with legal review, or provide expert witness support if the matter goes to court.

Why These Appraisals Matter

Whether you’re settling an estate, resolving a divorce, or filing with the IRS, an inaccurate or biased valuation can lead to thousands in overpaid taxes, delayed court proceedings, or costly disputes.

A credible, impartial appraisal protects all parties — and stands up under scrutiny.

Need Help with a Legal-Oriented Appraisal in Georgia?

We specialize in non-lending, court-related appraisals across the Atlanta metro area and surrounding counties — including:

• Fulton

• Cobb

• Gwinnett

• DeKalb

• Rockdale

• Cherokee and more

Whether you’re an executor, family member, attorney, or CPA, we’re here to provide reliable, court-defensible appraisal services you can trust.

Contact us at : 4046923878

Request an Appraisal Now

October 12, 2025 5:00PM