Nearly two decades of experience appraising residential real estate across California, with retrospective valuations dating back more than 40 years.
License No. AR036053 — issued by the California Bureau of Real Estate Appraisers (BREA).
The Certified Residential license is the highest residential appraisal credential issued by the state of California. It authorizes the appraisal of all residential properties regardless of value or complexity, including:
This credential requires extensive education, thousands of hours of supervised experience, and passage of a comprehensive national exam. Continued education and compliance with USPAP standards are required for license renewal.
A track record built on volume, variety, and consistency across California's diverse real estate markets.
Experience appraising properties in all 58 California counties, from urban San Francisco condominiums to rural Central Valley homes and coastal estates. Desktop methodology enables statewide coverage without geographic limitations.
Regularly appraises homes exceeding 10,000 square feet and $15 million in value. Complex properties require deeper analysis, more nuanced adjustments, and careful consideration of a limited comparable sales pool.
Regular expert witness in family law proceedings and bankruptcy litigation. Court testimony requires the ability to explain and defend appraisal methodology under cross-examination — a higher standard than most appraisals ever face.
Extensive experience with date-of-death valuations and trust administration appraisals, including retrospective valuations dating back more than 40 years. Familiar with the specific requirements of CPAs, estate attorneys, and trustees.
Every appraisal meets the highest professional and regulatory standards.
All appraisals are performed in accordance with the Uniform Standards of Professional Appraisal Practice, the recognized ethical and performance standards for the appraisal profession in the United States.
Reports meet IRS requirements for qualified appraisals (IRC §170) including appraiser qualifications, report content, and valuation methodology standards.
Active license requires ongoing continuing education, including USPAP updates, to ensure current knowledge of appraisal standards, methodology, and regulatory requirements.
The IRS does not accept informal property valuations for establishing the step-up in basis. Under federal regulations (26 CFR §1.170A-17), a “qualified appraiser” must have completed professional or college-level coursework in valuing the specific asset class, hold at least two years of relevant experience or a recognized appraisal designation, and be independent of the estate — meaning they cannot be the donor, beneficiary, or any party with a financial interest in the outcome.
The appraisal itself must be USPAP-compliant, include a signed declaration acknowledging the appraiser’s responsibilities under federal tax law, and use a flat fee structure — contingency fees based on the appraised value are prohibited because they incentivize value inflation and invalidate the appraisal.
Online estimates (Zillow, Redfin), Broker Price Opinions from real estate agents, and opinions from unlicensed individuals do not meet these requirements. An appraisal that fails to satisfy the IRS definition of “qualified” exposes the estate and its beneficiaries to the total rejection of the claimed stepped-up basis.
All appraisals produced by this practice satisfy every element of the IRS qualified appraiser and qualified appraisal standards, and our flat-rate pricing ensures full compliance with the prohibited fee structure requirements.
Date-of-Death Appraisals is a service of Brian Ward Appraisal, focused exclusively on desktop real estate appraisals for date-of-death valuations, helping heirs and their representatives take advantage of the IRS step-up in basis under IRC §1014. The practice is built on a simple premise: estate valuations don't require a physical inspection to be credible, reliable, and defensible.
By specializing in desktop appraisals for a specific purpose (date-of-death and related valuations) and a specific property type (single-family residences and condominiums), we deliver consistent quality at transparent, flat-rate pricing — without the scheduling delays, travel fees, and geographic limitations of traditional appraisal services.
Orders are placed online and most communication is handled via email or text, though we are always available if you need to speak with us. The goal is a professional appraisal experience that respects your time.