Date-of-death appraisals for Los Angeles County homes
A date-of-death appraisal establishes what a home was worth on the day its owner died. For inherited Los Angeles County property, that figure becomes the heirs' new tax basis, anchors trust and estate accounting, and gives everyone involved a neutral number to work from, even when the appraisal is ordered months or years later.
- Effective date
- The date of death, or the alternate valuation date when an estate elects it
- Properties
- Single-family homes and condominiums anywhere in our Los Angeles County coverage
- Method
- Retrospective desktop analysis of sales that closed around the effective date
- Fees
- $299 Basic Desktop or $449 Standard Desktop
- Delivery
- 3+ business days
Why the date matters more than today's price
Federal tax law resets the basis of inherited property to its fair market value on the date of death (Internal Revenue Code §1014). If a parent bought a Pasadena bungalow decades ago, the heirs' gain on a later sale is measured from the date-of-death value, not the original purchase price. A credible retrospective appraisal is how that number is documented.
Because the valuation looks backward, the analysis relies on comparable sales and market conditions that existed at the time, not on current listings. In a market that has moved quickly, the gap between a date-of-death value and today's value can be large in either direction.
Ordering one long after the fact
Many trustees and heirs first learn they need a date-of-death value when a CPA prepares a return or when the house is about to be sold. That is common and not a problem: a retrospective appraisal can be prepared for any past date for which sales data exists, and Los Angeles County's sales record runs deep.
California community property and a full step-up
When a married couple holds a home as community property, both halves generally receive a new basis at the first spouse's death, not only the decedent's half (IRC §1014(b)(6)). That makes the date-of-death value of a California home doubly important for a surviving spouse. Your CPA or estate attorney will confirm how title was held and how the rule applies to you.
What the report documents
Each report states the effective date, describes the property as of that date, presents the comparable sales relied on and the market conditions at the time, and explains the reasoning behind the final opinion of fair market value. It is prepared under the Uniform Standards of Professional Appraisal Practice (USPAP) and signed by a California Certified Residential Real Estate Appraiser, which is the support CPAs and estate attorneys expect to find in the file.
Questions about date-of-death appraisals
Can the appraisal use photos taken after the date of death?
Yes. Recent photos help us understand the home. Tell us about anything that changed after the date of death, such as cleanup, repairs, or remodeling, so the report reflects the property as it was on the effective date.
Is a date-of-death appraisal the same as the probate referee's value?
No. In a California probate, a court-appointed probate referee values real property for the estate inventory. Heirs and trustees often still want an independent date-of-death appraisal for income-tax basis records, trust administration, or decisions among family members; your attorney can advise how the two fit together.
What if the home sold shortly after the death?
A nearby-in-time, arm's-length sale of the home itself is meaningful evidence. The appraisal still analyzes the market as of the date of death and explains how the later sale relates to that value.
Looking for a specific city? Every LA County area page covers local valuation factors.
Reviewed November 2026. This page is general information, not legal or tax advice.
Ready to request an appraisal?
Send the address and the date the value is needed for. We confirm the property and the fee within one business day; the report is delivered in 3+ business days.