How to value household goods for probate?

Household goods for probate must be valued at their fair market value as of the date of death, not their insurance replacement cost or original purchase price, and grouped by category unless an item is individually significant.

Probate courts and tax authorities want to know what a willing buyer would actually pay for used furniture, kitchenware, electronics, and general household items today, not what they cost new or what it would take to replace them. In practice, most household goods can be listed as grouped categories on the estate inventory ("general furniture," "kitchenware and small appliances") with a reasonable total value assigned to each group. Individually valuable or unusual pieces, such as antiques, fine art, designer furniture, jewelry, or collections, need to be pulled out and listed separately with their own supportable value.

When You Need a Professional Appraisal

Executors can often estimate ordinary, low-value household contents on their own. A professional valuation becomes important when:

• The estate contains antiques, art, jewelry, or collectibles that exceed the threshold a court or tax authority would accept as a self-estimate.
• Heirs disagree about the value of contents and need an independent figure to settle equitable distribution.
• The estate is large enough that Form 706 or other tax filings require documented, defensible values.
• A specific item's age, maker, or condition makes its market value unclear without expert review.

Below these thresholds, a written estimate is usually sufficient; above them, an appraiser's documented opinion of value carries far more weight with courts, the IRS, and beneficiaries who may be scrutinizing the inventory.

A probate appraisal establishes fair market value for household contents and other estate property in accordance with USPAP, giving executors a defensible number for the inventory rather than a guess. Our appraisers cover furniture, jewelry, antiques, collectibles, and general household goods, and can work from photographs and documentation for most estates rather than requiring an on-site visit. If you're unsure which items in an estate warrant a professional opinion of value, our blog covers probate inventory rules and requirements in more detail.