Wasatch Range over the Salt Lake Valley, Utah

Service Estate · Probate · Date-of-Death

Independent estate, probate & date-of-death appraisals — Utah

USPAP-compliant retrospective real estate valuations for estate settlement, probate court filings, IRS Form 706, trust funding, and step-up basis documentation. Independent, non-AMC. Signed by a Utah Certified Residential Appraiser (Lic. 10948175-CR00). Engaged directly by estate attorneys, executors, trustees, CPAs, and heirs across the Wasatch Front.

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Dan Miner · Certified Residential Appraiser · Utah Lic. 10948175‑CR00

What is an estate or date-of-death appraisal?

An estate appraisal — also called a date-of-death appraisal — is a USPAP-compliant retrospective valuation of real estate as of the decedent's date of death. The inspection happens today; the value opinion is anchored to the historical date. The report is admissible as the qualified appraisal the IRS expects on Form 706 (estate tax return) and as the inventory document Utah probate courts expect for estate distribution.

Three legal anchors define this work. Treasury Reg. § 20.2031-1(b) sets the fair market value standard: "the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell, and both having reasonable knowledge of relevant facts." IRC § 1014 establishes the step-up basis rule that makes the date-of-death valuation matter for heirs' later capital gains. USPAP Standards 1 and 2 govern how the appraiser develops and reports the value opinion. Our reports map onto all three — explicitly.

When do you need one?

Estate tax filing (IRS Form 706) — required for estates above the federal estate-tax exemption, and frequently helpful even below it for portability elections and basis documentation.
Probate inventory — Utah probate courts expect real-property valuations in the estate inventory; a signed appraisal carries far more weight than the executor's estimate.
Trust funding and distribution — when real estate is being moved into, out of, or among trust beneficiaries.
Step-up basis documentation — even when no estate tax return is filed, heirs may later need a defensible date-of-death value for capital-gains calculation when they sell. Documenting it now prevents a reconstruction problem later.
Equitable distribution among heirs — when one heir is buying out others' shares, a neutral signed appraisal is the cleanest path to a fair number.
Estate sale to a third party — supports defensible pricing and pre-empts under-market sale challenges from co-beneficiaries.

Our process

Engagement. Send the property address, the date of death (effective date), the intended use, and the intended user(s). We confirm scope and quote a fee — usually within one business day.
Inspection. Interior and exterior inspection of the property in its current condition, with photographs and measurement. For occupancy-restricted properties (occupied by a non-cooperative party), we work with the engaging attorney to gain access; if access is impossible, we'll convert to a desk appraisal with explicit assumptions disclosed.
Comparable research. We identify three to five closed comparable sales from the period leading up to the effective date — not later. Time adjustments are conservative and explicitly documented; comparables outside the effective-date window are excluded from primary analysis.
Condition reconstruction. If the property's condition has changed materially between the effective date and the inspection, we document the changes and adjust the value opinion to the effective-date condition. This is where briefing documents — photos, contractor invoices, insurance records — earn their keep.
Report and delivery. A 25–40 page narrative report with cover-page certification, signed by the appraiser, transmitted as a PDF. Typical turnaround: 5–7 business days from inspection access. Rush available for IRS or court deadlines.

Fees and turnaround

Estate appraisal fees scale with property complexity, not with the value of the estate. A straight-forward single-family residence with clear effective-date documentation prices near our standard residential baseline. Custom homes, large acreage, properties with unusual condition variance, or effective dates more than 5 years prior require additional research and price higher. We quote in writing before engagement; no surprises. Submit a quote request with the property address and date of death for a firm number within one business day.

Turnaround is 5–7 business days from inspection access for standard work, 7–10 days for complex retrospective assignments. Rush turnaround is available for IRS Form 706 deadlines, probate hearings, or trust-distribution closings; flag the deadline at engagement.

Why hire an independent (non-AMC) appraiser for estate work

The estate appraiser must be — and must appear to be — independent. The IRS will scrutinize Form 706 filings; opposing heirs will scrutinize equitable-distribution numbers; probate judges will scrutinize inventory valuations. An appraisal routed through an Appraisal Management Company carries fee-split disclosures, AMC turnaround pressure, and a less defensible chain of independence. A direct engagement with a state-certified Residential Appraiser is the cleaner record.

Miner Appraisals is owner-operated and does not accept AMC orders. The appraiser who answers the inquiry is the appraiser who inspects the property and signs the report. The license number on the cover page is verifiable directly at secure.utah.gov/llv/search. See our full credentials and license verification page.

Frequently asked

A USPAP‑compliant retrospective valuation of real estate as of the decedent's date of death. The inspection happens today, but the value opinion is anchored to the historical effective date. This is the document the IRS expects on Form 706 (estate tax) and the document Utah probate courts expect for inventory and distribution purposes.

Yes. For estate tax filings on Form 706, the IRS expects a signed, USPAP‑compliant appraisal by a state‑certified appraiser. Treasury Reg. § 20.2031‑1(b) defines fair market value as "the price at which the property would change hands between a willing buyer and a willing seller" — that is the legal standard the report must satisfy. A Zestimate, a CMA, or an opinion from an unlicensed party does not qualify.

Yes — as long as adequate comparable‑sale data existed in the market at the effective date and reasonable evidence of the property's condition at that time can be reconstructed. Going back 5–7+ years takes more research and may require slightly longer turnaround. Effective dates more than 10 years prior we'll discuss the analytical confidence directly before quoting.

Under IRC § 1014, inherited property generally takes a "stepped‑up" basis equal to fair market value as of the decedent's date of death. The heirs use that stepped‑up basis when they later sell the property, often eliminating decades of accumulated capital gain. A properly documented date‑of‑death appraisal locks in the basis number. Without one, heirs may be forced to estimate or reconstruct it later — usually at a worse outcome.

Either. Most engagements come through estate or probate attorneys, but we also work directly with executors, trustees, and individual heirs when no attorney is involved. The engagement letter names the intended user(s) — executor, attorney, IRS, court — so the report is admissible for the actual purpose.

The work product is the same — USPAP‑compliant narrative report with comparables, adjustment grid, photographs, and signed certification. The difference is the effective date (historical for probate, current for market) and the intended use (estate filing or court distribution, vs. listing or refinancing). The report explicitly states both.

The property address, the date of death (effective date), the intended use (Form 706, probate inventory, trust distribution, basis documentation), the intended user(s), and any documentation of the property's condition at the effective date — photos, repair records, inspection reports if available. The cleaner the briefing, the cleaner the report.

Related reading

For the inventory-side procedural specifics under Utah Code 75-3-706 — the 3-month deadline math, the self-appraise vs. qualified-appraiser decision, the litigated-estate standard, and the sample Schedule A format Utah district courts accept — see Utah probate inventory appraisals — what judges actually want to see. For Utah heirs who inherited real estate and will eventually sell it — the IRC § 1014 step-up basis math, retrospective appraisal mechanics for prior deaths, the Utah Transfer on Death Deed wrinkle, and a worked Sugar House example quantifying the five-figure tax savings — see IRC § 1014 step-up basis — why Utah heirs need an appraisal even without estate tax. For Utah CPAs preparing Form 706 — qualified-appraiser credentials under Treas. Reg. § 1.170A-17, the report-content checklist, IRM 4.25.5 guidelines, and the IRC § 6662 accuracy-related penalty exposure — see Form 706 real estate appraisals — a Utah CPA's quick reference. For Utah personal representatives newly appointed to administer an estate — the 3-month inventory deadline under Utah Code 75-3-706, alternate valuation date math, retrospective methodology, and how to vet an appraiser — see Utah date-of-death appraisals — what executors actually need to know. For lifetime gifts of real estate (Form 709) and charitable real estate donations (Form 8283) — which use the same qualified-appraisal standard with a different effective date and form — see our gift tax & charitable‑gift appraisals service page. For contested-value estate matters that may need expert testimony, see our expert‑witness & litigation appraisals service page, and for bankruptcy work touching estate assets see our bankruptcy & bail bond appraisals service page. For the legal-procedural background on retrospective work for Utah attorneys, see our guide to retrospective appraisals. For divorce-related effective dates (which follow similar retrospective methodology with different statutory anchors), see our divorce appraisals service page. Property tax appeals — also a defensible appraisal use case — are covered on our tax appeal service page.

Coverage

Estate, probate, and date-of-death engagements regularly across Salt Lake County, Utah County, Davis County, Summit County, Wasatch County, Tooele County, Morgan County, and Weber County. Travel beyond these counties available for attorney work — ask.