California Statewide desktop real estate appraisals for the IRS step-up in basis, trust administration, and estate settlement.
Single-family residences & condominiums · Order online · Fast & simple process
Order Your Appraisal — From $299When a property owner passes away, their heirs receive the property at its current market value — not what the owner originally paid. This "step-up" can eliminate decades of capital gains tax.
Under IRC §1014, inherited real estate receives a new cost basis equal to its fair market value on the date of death. A certified appraisal establishes that value and protects you if the IRS ever questions the basis you claim.
California's community property rules can provide a double step-up — both halves of a jointly owned property receive the new basis when one spouse passes, even though only one half was technically inherited.
Federal tax law treats gifted property and inherited property very differently. The distinction can mean hundreds of thousands of dollars in tax liability.
When property is gifted during the owner’s lifetime, the recipient inherits the original purchase price as their tax basis. If a parent bought a home for $150,000 and gifts it to a child when it’s worth $900,000, the child’s basis remains $150,000. Selling the home triggers capital gains tax on $750,000 of appreciation.
When the same property is inherited after the owner’s death, IRC §1014 resets the basis to the date-of-death fair market value. The child’s basis becomes $900,000, and the $750,000 of lifetime appreciation is never taxed. A date-of-death appraisal documents this value.
Heirs who convert an inherited home to a rental property benefit twice. The stepped-up basis means larger annual depreciation deductions — calculated on the current market value rather than the original purchase price — which reduces taxable rental income year after year. This ongoing tax benefit is in addition to the capital gains elimination if the property is eventually sold.
A date-of-death appraisal isn’t just helpful — it’s your protection against the IRS denying the step-up entirely.
When inherited property is sold, the title company reports the sale proceeds to the IRS on a Form 1099-S. If the heir claims a stepped-up basis on their tax return but has no qualified appraisal to support it, the IRS can generate an automated notice challenging the claimed basis.
Without a USPAP-compliant, retrospective appraisal to substantiate the value, the IRS has the authority to deny the step-up entirely — assessing capital gains tax on the full historical appreciation, plus accuracy-related penalties of 20% and compounding interest.
A qualified date-of-death appraisal is the documentation that backs up the basis you claim. It is the difference between a defensible tax position and one that collapses under scrutiny.
From order to delivery — simple, fast, and entirely online.
Address, property type, square footage, year built, and date of death.
Choose Standard ($449) or Basic ($299) and pay securely online.
Upload photos of the property — exterior, interior, kitchen, bathrooms, and any updates.
Your completed appraisal is delivered via secure download link.
Both tiers use the same market analysis methodology and meet USPAP and IRS valuation standards. The difference is in the report format — not the quality of the analysis.
All orders are reviewed by a certified appraiser before acceptance. Complex or unique properties may be requoted.
Nearly two decades of experience appraising homes across California — from starter condos to luxury estates.
California Certified Residential Real Estate Appraiser (License No. AR036053) · Regular expert witness in family law and bankruptcy litigation
Verified 5-star reviews from families, attorneys, and real estate professionals across California.
I needed a DOD Appraisal for a home in San Diego. Brian was quick to respond and handled the appraisal process in a professional manner. We had the finished report within 5 business days. I'm a real estate broker therefore familiar with how an appraisal is done. Brian used the appropriate comps and made a value assessment we thought to be fair. I would use Brian Ward Appraisal again and recommend him.
This is as about as good as it gets. Brian's professionalism and efficiency is rare! I had some very specific needs with complex real-estate holdings after my mother passed away and he walked me through everything I needed to do and made sure I was comfortable with the process. I will definitely be referring Brian.
After much research on appraisers for a date of death appraisal of our home, I contacted Brian. From the get-go he's been very responsive in our communication with him and we especially appreciated receiving our report in a timely manner since we were on a time crunch with our tax attorney.