Estate settlement and estate tax appraisals in Los Angeles County
Executors and administrators need a supported value for Los Angeles County real estate when settling an estate, preparing a federal estate tax return, or deciding whether to sell or distribute a home. A certified desktop appraisal documents fair market value as of the date of death, or as of the alternate valuation date when the estate elects it.
- Common uses
- Form 706 schedules, basis records, sale decisions, and heir negotiations
- Valuation dates
- Date of death or, if elected, the alternate valuation date six months later (IRC §2032)
- Properties
- Single-family homes and condominiums
- Fees
- $299 Basic Desktop or $449 Standard Desktop
- Delivery
- 3+ business days
Federal estate tax returns
Only larger estates must file Form 706, but those that do report real property at fair market value, and the IRS looks for appraisal support. When an estate elects the alternate valuation date, the report can value the property as of that date instead. For estates that file, the beneficiaries' income-tax basis must generally be consistent with the value reported for estate tax (IRC §1014(f)), so the appraisal effectively serves both purposes.
Probate and the referee's inventory
In a California probate, real property in the inventory is valued by a court-appointed probate referee. An independent appraisal still has a place: it supports income-tax basis records, helps the personal representative and heirs decide whether to sell or distribute, and gives everyone a second, independent view of the market.
Deciding whether to sell
When an estate plans to sell, the executor needs a realistic expectation of what the property will bring, and heirs want assurance that it is not being sold short. A current-value report, ordered alongside or after a date-of-death report, gives that context.
Questions about estate settlement & estate tax appraisals
Does every estate need a Form 706 appraisal?
No. Most estates fall below the federal filing threshold. Even then, a date-of-death value is usually needed to establish the heirs' basis for a later sale.
Can you value the property as of the alternate valuation date?
Yes. Give us both dates if the estate has not decided; we can discuss whether one report or two is appropriate.
Do you provide legal or tax advice?
No. We provide the appraisal. Questions about elections, filing requirements, and how a value is reported belong with your estate attorney or CPA.
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.