Estate, tax & litigation land appraisals
Values for inherited land, gifts and donations, property tax appeals, and disputes, each as of the date the law requires and documented to stand up to review.
An estate, tax, or litigation appraisal is a market value opinion prepared for a legal or tax purpose. Two things set it apart. The value is often required as of a specific past date, and the report has to hold up when the IRS, a county assessor, opposing counsel, or a judge reads it closely. The standard is fair market value: the price between a willing buyer and a willing seller, neither under pressure, both reasonably informed.
The date of value matters most
Every assignment on this page starts with one question: as of when? We value the land as of that date, using only market information that was known or knowable then.
| Purpose | Usual date of value |
|---|---|
| Estate and trust | Date of death, or the alternate valuation date six months later if the estate elects it |
| Gift | Date of the gift |
| Charitable donation | Date of the contribution. The appraisal can be done no more than 60 days before it |
| Property tax appeal | January 1 lien date for a decline-in-value appeal, or the date of the change in ownership |
| Divorce | Generally as near the trial date as practical, unless the court sets another date |
| Partition and eminent domain | The date set by statute or court order |
Inherited land
Most estates owe no federal estate tax, but a date-of-death appraisal still matters. Heirs generally take a new cost basis equal to the land's value at death, and that basis sets the capital gains tax when the land is later sold. A well-supported appraisal done now is much easier to defend than one reconstructed years later. Executors also use it to divide property fairly among heirs. We explain the process in date-of-death appraisals for inherited land.
California adds a local question. Under Proposition 19, most inherited property other than a family home or family farm is reassessed to market value for property taxes. When the assessor's new value looks high, an independent appraisal is the evidence you'll need to challenge it.
Gifts and charitable donations
Gifts of land reported on a federal gift tax return are much better protected when a qualified appraisal is attached. Adequate disclosure starts the IRS's clock for challenging the value. Donations of land worth more than $5,000 need a qualified appraisal by a qualified appraiser, summarized on IRS Form 8283. The appraiser's fee can't be based on a percentage of the value. Conservation easement donations follow the same rules with added scrutiny. See conservation easement appraisals, step by step.
Property tax appeals
California's Proposition 8 lets an owner ask for a temporary reduction when a property's market value on January 1 falls below its assessed value. For land, that often happens after a market drop, a new restriction, or a problem the assessor didn't know about, like lost access or a failed perc test. Each county sets its own filing window with its assessment appeals board. An appraisal gives the board the market evidence it needs.
Disputes and testimony
We prepare appraisals for partition actions between co-owners, divorce and buyout negotiations, eminent domain and inverse condemnation, and other disputes where land value is at issue. The report is written for the person who will scrutinize it: every adjustment is explained, and every source is identified. Deposition and trial testimony are available and are quoted separately in the engagement letter.
Questions
Can you appraise land as of a date years ago?
Yes. Retrospective appraisals are common for estates settled late or disputes that surface years after the fact. We use sales and market conditions from around the date of value, not today's.
No estate tax is due. Do I still need an appraisal?
Often, yes. The date-of-death value usually sets the heirs' cost basis, which decides the capital gains tax when the land is sold. It also documents a fair split among beneficiaries.
Can you value a partial interest, like a one-third share?
We value the whole property. If you need the value of a fractional interest, raise it when you request a quote. Partial interests are valued differently, and we'll tell you up front whether that's in scope.
Will you testify?
Yes. Deposition and court testimony are available and quoted separately from the report, so the appraisal fee itself stays fixed.
Tell us the property, the purpose, and the date of value. You'll get a fixed quote within one business day.