San Diego Date of Death Appraisals | IRS-Compliant Estate & Trust Valuations
Trusted by Attorneys, CPAs, Trustees & Families Throughout San Diego County
Specializing in IRS, Trust & Probate Date-of-Death Appraisals
Takes less than a minute • USPAP-compliant reports accepted for IRS and court purposes
Or call now: (858) 315-1945
Fast response • Clear, straightforward process • No obligation
We provide USPAP-compliant Retrospective residential appraisals for estate settlement, trust administration, and tax reporting purposes throughout San Diego County.
Hi, I'm John Dellos, a California Certified Residential Appraiser specializing in retrospective estate and date-of-death appraisals throughout San Diego County. When you contact Dellos Valuations, you'll work directly with me throughout the entire appraisal process. I personally complete every appraisal from inspection through the final report.
What Is a Date-of-Death Appraisal?
A date-of-death appraisal is a retrospective appraisal that determines the fair market value of a property as of a specific historical date, typically the owner's date of death. It is commonly required for estate settlement, trust administration, stepped-up basis calculations, and federal tax reporting.
A properly prepared retrospective appraisal provides the independent, well-supported valuation needed to help fiduciaries meet their legal responsibilities and document property value for tax and estate purposes.
A date-of-death appraisal can help:
✓ Establish the property's fair market value as of the date of death
✓ Support stepped-up cost basis for future capital gains calculations
✓ Assist executors and trustees in fulfilling their fiduciary responsibilities
✓ Provide credible documentation for IRS reporting, trust administration, or court proceedings
Specialized in Private Estate & Trust Appraisals
Unlike many residential appraisers whose work primarily consists of lender-ordered mortgage appraisals, Dellos Valuations focuses on private appraisal assignments. Our practice is centered on date-of-death appraisals, probate and trust valuations, estate planning, litigation support, and other non-lending valuation services.
This specialized focus allows us to provide the historical market research, retrospective analysis, and well-supported reporting that attorneys, CPAs, fiduciaries, trustees, and families rely on for estate administration and tax matters.
Why Choose Dellos Valuations?
✓ 20+ years of residential appraisal experience
✓ Hundreds of retrospective date-of-death and estate valuations completed
✓ Every report prepared personally by a California State-Certified Residential Appraiser
✓ Trusted by attorneys, CPAs, trustees, fiduciaries, and families throughout San Diego County
Why Experience and Specialization Matter
Choosing an appraiser for a date of death valuation involves more than comparing fees. When an appraisal may be relied upon for estate administration, tax reporting, probate, trust matters, or legal proceedings, it's important to work with an appraiser who regularly performs these types of assignments.
Unlike many appraisal firms that primarily perform lender-ordered appraisals, Dellos Valuations focuses on private appraisal assignments, including date of death, probate, trust, estate planning, and litigation support. This specialized focus allows us to better understand the unique requirements of retrospective valuations and prepare well-supported appraisal reports for attorneys, CPAs, fiduciaries, trustees, and families.
While cost is always an important consideration, selecting an appraiser based solely on the lowest fee may not provide the best long-term value. A thorough, well-supported appraisal prepared by an appraiser experienced in estate and retrospective valuation assignments can provide confidence when the report may later be reviewed by attorneys, accountants, beneficiaries, or tax authorities.
Why an Independent Date-of-Death Appraisal Is Legally Protective
A retrospective date-of-death appraisal does more than establish the value of a property—it helps protect executors, trustees, beneficiaries, and other fiduciaries by providing independent, well-supported documentation of fair market value as of the date of death.
Executors and trustees have a legal duty to act prudently and impartially when administering an estate. When determining property value for estate distribution, tax reporting, buyouts, or trust administration, relying on unsupported estimates, automated valuation models (AVMs), broker price opinions, or informal opinions can increase the risk of disputes, IRS scrutiny, and future legal challenges.
An independent appraisal demonstrates that reasonable steps were taken to determine fair market value using recognized professional standards. If the valuation is later questioned by the IRS, beneficiaries, attorneys, accountants, or the court, the appraisal provides objective documentation supporting the fiduciary's decisions.
For federal tax purposes, an accurate date-of-death valuation establishes the stepped-up cost basis used for future capital gains calculations. Unsupported or poorly documented values can create unnecessary tax complications years after an estate has been settled.
An independent retrospective appraisal is not simply a valuation—it is an important safeguard that helps protect fiduciaries, beneficiaries, and the integrity of the estate administration process.
A State-Certified, USPAP-compliant appraisal:
Not all property valuations are created equally. Automated valuation models (such as Zillow), online value estimates, broker price opinions, and comparative market analyses are useful for general market information, but they are not retrospective appraisal reports and are not developed under the Uniform Standards of Professional Appraisal Practice (USPAP).
A state-certified real estate appraiser develops an independent opinion of value using recognized appraisal methodology, market research, historical comparable sales, and professional judgment. For retrospective appraisals, the analysis is performed as of the specific historical effective date—not today's market.
Unlike automated estimates or marketing-oriented opinions, a USPAP-compliant appraisal is designed to withstand scrutiny from the IRS, courts, attorneys, accountants, trustees, and other parties who rely upon credible valuation evidence.
A State-Certified, USPAP-Compliant Appraisal:
Establishes a documented opinion of fair market value as of the specific historical date of death.
Analyzes comparable sales within the appropriate historical market context.
Provides a written report explaining the valuation methodology and supporting market evidence.
Complies with the Uniform Standards of Professional Appraisal Practice (USPAP).
Creates a credible, defensible record that can withstand IRS review, court proceedings, or beneficiary disputes.
Who Requests a Date-of-Death Appraisal?
Date-of-death appraisals are commonly requested by:
Executors and personal representatives
Successor trustees
Probate and estate planning attorneys
CPAs and tax professionals
Heirs and beneficiaries
Financial advisors and wealth managers
Families settling an estate or trust
What You'll Receive
✓ A USPAP-compliant retrospective appraisal prepared by a California State-Certified Residential Appraiser
✓ A comprehensive historical market analysis supporting the value conclusion
✓ A well-documented appraisal report suitable for estate, trust, and tax purposes
✓ Clear communication and a straightforward appraisal process from start to finish
✓ Prompt turnaround and responsive service