Orange County & Southern California
Estate & Date-of-Death Appraisals
A residential property often represents one of the largest assets in an estate. A well-supported appraisal gives executors, trustees, families, attorneys, and tax professionals a clear opinion of value tied to the correct effective date.
Current and retrospective residential valuations
Estate assignments may require a current opinion of value or a retrospective valuation as of a prior date, such as the owner’s date of death. The appraisal is developed around the intended use, relevant effective date, property characteristics, and market evidence available for that period.
The resulting report explains the market data and reasoning behind the value conclusion so it can be understood by both the client and the professionals advising them.
- Date-of-death and alternate valuation dates
- Estate settlement and probate
- Trust administration
- Step-up-in-basis and tax-planning support
- Family transfers and equitable distribution
A process built around the assignment
The process begins with a conversation about the property, intended users, effective date, timing, and any unusual circumstances. Relevant documents may include a prior appraisal, trust or estate instructions, property records, renovation information, and access details.
After the property and market are researched, the appraisal is delivered as a professional report with the scope of work and valuation support appropriate to the assignment.
Local experience across Southern California
Steve Mariani is a California Certified Residential Appraiser based in Fullerton. Coverage includes Orange, Los Angeles, Riverside, and San Bernardino Counties, with select San Diego County assignments accepted based on property type and location.
Experience includes standard residences as well as custom, extensively remodeled, high-value, and otherwise complex homes where careful market analysis is particularly important.