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Retrospective and Step-Up Basis Valuations
Accurate historical valuations for tax and estate planning.
Retrospective or step-up basis valuations determine a home's value as of a specific date in the past, often required after inheritance, gifting, or trust transfer.
As an experienced appraiser with deep local market knowledge, Don provides fair, well-supported historical valuations used for IRS reporting, tax planning, and estate documentation.
Tax treatment depends on your situation. Please confirm with your CPA or tax attorney.
When these valuations are needed
- Establishing a stepped-up tax basis
- Capital gains calculations
- Trust and estate planning
- Gifting property
- Family buyouts or equalization
- Sell-or-hold analysis
How retrospective valuations work
- Historical comparable sales
- Adjustments reflecting the market at that time
- Clear explanation of methodology
- Optional current valuation for today's decision-making
What's included
- Retrospective market research
- Adjustment-supported valuation
- Fair-market value for the required date
- USPAP-compliant reporting
Appraisal independence. Every appraisal is an independent, impartial opinion of value, prepared in accordance with USPAP. Don does not appraise properties in which he has an interest or that he is representing in a sale. Lender appraisals for mortgage financing are ordered through the lender or its appraisal management company.
Proudly serving Anaheim Hills, Yorba Linda, Orange, Villa Park, Anaheim, Orange County, and parts of surrounding counties. Spanish-language assistance available.
Need an appraisal?
Tell Don about the property and the purpose. He reviews every request personally and follows up with next steps, fees, and scheduling.