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Georgia Valuation Source

Georgia Valuation Source

Residential Appraisal Experts

Legal / Estate

Estate & Probate Appraisal

A supportable, independent opinion of value for estate settlement, probate, and inheritance matters — including retrospective, date-of-death valuations.

Current Value vs. Retrospective Value

Estate matters can call for either a current opinion of value or a retrospective (date-of-death) opinion of value. A current appraisal reflects the property as of today, while a retrospective appraisal establishes what the property was worth as of a specific date in the past — most often the date a property owner passed away.

Retrospective assignments rely on historical comparable sales and market data available around the effective date, combined with a careful review of the property's condition and characteristics at that time.

Value as of a Specific Past Date

Drag to see how a retrospective assignment looks back to a specific effective date instead of today.

Today1 Year Ago5 Years Ago10+ Years Ago

Selected effective date: 1 Year Ago — the appraiser researches comparable sales and market conditions available around that date.

Who We Support

Executors & Administrators
Estate Attorneys
Trustees
CPAs & Financial Advisors

Documentation That Helps

Depending on the assignment, useful documents may include a property survey or plat, a prior appraisal, and any paperwork identifying the relevant effective date. Your appraiser will confirm exactly what's needed for your situation.

A Careful Written Record

What Your Estate Appraisal Report Documents

A description of the property itself — site, improvements, layout, size, condition, quality, and other characteristics that influence value.

General overview of typical report sections — the exact content and format of your report depends on the specific assignment.

See how property details, comparable sales, adjustments, analysis, and the final value conclusion come together in a professional appraisal report.

View Sample Appraisal Report

Common Questions

A date-of-death appraisal establishes an opinion of a property's value as of a specific date in the past — typically the date of a property owner's passing. It relies on historical market data and comparable sales available around that effective date, rather than current conditions.

Estate settlement, step-up-in-basis calculations, and probate accounting often require the property's value as of a past date rather than today. A current-value appraisal reflects today's market instead.

Executors, administrators, trustees, and the attorneys or CPAs supporting them commonly order these appraisals to document a supportable value for estate accounting and distribution.

A copy of the will or trust document (if relevant to access), a property survey or plat, prior appraisals, and any documentation about the date of death or effective valuation date can all help streamline the assignment.

This information is provided for general educational purposes and is not legal or tax advice. Please consult your attorney or tax advisor regarding your specific estate or probate matter.

Get a Supportable Estate Valuation

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