Insights
Personal Property Appraisal Guides & Insights
Expert guidance on personal property valuation — what drives value, when you need a USPAP-compliant appraisal, and how the process works.
Latest posts
Date of Death Valuation vs. Current Market Value: What Probate Requires
Probate and federal estate tax filings require fair market value as of the decedent's date of death, not today's market price or the eventual sale amount. This guide explains the legal standard, the IRC Section 2032 alternate valuation election, and how appraisers reconstruct a value months after the fact.
Read more →
Guide to Probate Appraisals in California & DE-160/DE-161
Probate appraisals in California require a defensible, date-of-death valuation of household contents and personal property, split between the personal representative and a court-appointed probate referee. This guide walks through the DE-160/DE-161 process, the filing deadlines, and what a room-by-room appraisal needs to hold up in court.
Read more →