Orange County Date-of-Death Appraisals
Certified, retrospective real estate valuations for the IRS step-up in basis, trust administration, and estate settlement — for single-family homes and condominiums across Orange County.
What a Date-of-Death Appraisal Establishes
When an Orange County property owner passes away, the estate needs a defensible fair market value as of the date of death — not today.
Under Internal Revenue Code §1014, real estate inherited at death receives a new cost basis equal to its fair market value on the date the owner passed. That “step-up” can erase decades of accumulated capital-gains exposure for the heirs. A certified, retrospective appraisal documents that value and stands behind it if the basis is ever questioned.
Because Orange County spans everything from Santa Ana bungalows to Newport Beach waterfront and gated Coto de Caza estates, the value on a specific past date has to be reconstructed from the sales that were actually closing in that neighborhood at that time. A single county-wide figure will not survive scrutiny. Every report is prepared to USPAP standards by a California Certified Residential Appraiser and is accepted by the IRS, probate courts, and estate attorneys.
Gift vs. Inheritance: Why the Date Matters
Federal tax law treats property transferred during life very differently from property inherited at death.
Gifted During Life
A recipient who is given property keeps the original owner’s cost basis. A home bought decades ago for a fraction of its current worth carries that low basis forward, and selling it can trigger tax on the full lifetime appreciation.
Inherited at Death
Property inherited after death is stepped up to its date-of-death fair market value. The lifetime appreciation up to that date is generally never taxed — and a date-of-death appraisal is what documents the figure.
Held as a Rental
Heirs who keep an inherited home as a rental depreciate from the stepped-up value, producing larger annual deductions than the original basis would have allowed — a benefit that compounds year after year.
The Right Comparable Sales, as of the Right Date
Value in Orange County can change block by block — from Santa Ana bungalows to Newport Beach waterfront and gated South County estates. A defensible date-of-death opinion depends on the sales that were actually closing in that neighborhood, at that time.
Every report reconstructs the market as of the date of death from MLS records and public data, and is prepared to USPAP standards accepted by the IRS, probate courts, and estate professionals.
See the areas we serve →A Simple, Fully Online Process
From order to delivery — no office visit, no property inspection.
Submit Your Request
Provide the property address, the date of death, and your contact details through the online order form.
Review & Invoice
We review the assignment and email a confirmation with a secure invoice, typically within one business day.
Analysis & Delivery
We reconstruct the market as of the date of death and deliver your USPAP-compliant report by secure download, usually in 3–5 business days.
One report can protect decades of appreciation
A qualified date-of-death appraisal is the documentation that backs up the stepped-up basis your family claims.
Order Your Appraisal →Two Report Tiers
Both use the same market analysis and meet USPAP and IRS valuation standards. The difference is the depth of the written report — not the quality of the analysis.
Standard Desktop
- Comprehensive written report
- Location & neighborhood maps
- Comparable-sale photographs
- Market-conditions analysis
- USPAP & IRS compliant
- Best for CPA filings, trusts & Form 706
Basic Desktop
- Concise written report
- Same analytical methodology
- USPAP & IRS compliant
- Budget-friendly option
- Well suited to simpler estates
Every request is reviewed by the appraiser. We confirm the assignment and send an invoice within one business day. See full pricing →
Why Estates Across Orange County Rely on This Work
California Certified Residential Real Estate Appraiser, License No. AR036053. This Orange County practice is part of Brian Ward Appraisal. Read more about our credentials →
Request Your Appraisal
Send the property address and the date of death and we’ll reply within one business day with a confirmation and a secure invoice. No property visit required.
- USPAP & IRS-compliant, accepted for Form 706 and step-up basis
- Delivered in 3–5 business days
- Prepared by a California Certified Residential Appraiser (Lic. AR036053)
Ready to Order Your Appraisal?
Flat-rate pricing, fast turnaround, and no property visit required. Start online in minutes.