Date-of-Death Appraisals in Contra Costa County

What is a date of death appraisal?

A date of death appraisal establishes the fair market value of real property as of the date the owner passed away. If you are looking for a date of death appraiser near you in Contra Costa County, Hudson Valuation Group is a local, independent California appraisal firm that handles these retrospective assignments personally.

A date of death appraisal — also called a retrospective valuation — determines what a property was worth on a specific past date: the date its owner died. This is different from a current appraisal because the appraiser must reconstruct market conditions that existed at that prior point in time, using historical sales data and documented market evidence.

Brandi Hudson (CA Certified Appraiser #AR029078) has 25 years of residential appraisal experience and provides date of death appraisals throughout Contra Costa, Alameda, and San Joaquin Counties prepared for IRS, estate, trust, and fiduciary use.

When is a date of death appraisal used?

• IRS Form 706 (Federal Estate Tax Return): Estates that must file Form 706 report real property at its fair market value as of the date of death (or the alternate valuation date). An appraisal is commonly used to document the reported real-property value. Your CPA or estate attorney should determine the applicable tax filing and documentation requirements.
• Stepped-up cost basis: The basis of inherited property is generally determined using fair market value at the date of death, subject to applicable tax rules and any alternate valuation election. A CPA or tax attorney should confirm the applicable tax treatment.
• California estate and trust administration: Trustees and executors need a credible value to distribute assets equitably among beneficiaries
• Trust and estate administration: Commonly used by trustees and executors to document the value of inherited real property. (In formal California probate, the court-appointed probate referee generally values real property for the estate inventory.)
• Estate planning and tax preparation: CPAs and financial advisors may use date of death values when preparing returns and planning distributions

What is a stepped-up basis and why does it matter?

The basis of inherited property is generally determined using fair market value at the date of death, subject to applicable tax rules and any alternate valuation election. A CPA or tax attorney should confirm the applicable tax treatment.

Basis can matter when the inherited property is eventually sold. A date-of-death appraisal can provide documented real-property valuation evidence that a CPA or attorney may use when determining stepped-up cost basis for inherited property. Tax treatment depends on the individual estate and applicable law. Hudson Valuation Group does not determine tax basis or provide tax advice. Consult your CPA or estate attorney.

What makes retrospective appraisals different

The challenge in a date of death appraisal is that the effective date is in the past. The appraiser cannot rely on current market data — they must identify comparable sales from around the date of death and reconstruct the market as it existed at that time. This requires both technical skill and genuine familiarity with local market history.

For Contra Costa County properties — especially waterfront, canal-front, and Delta-area homes common in Discovery Bay and Bethel Island — local market expertise is critical. These property types require appraisers who understand the unique value factors specific to this area.

What is included

• Property inspection (current condition documented; value opinion tied to the effective date)
• Historical comparable sales analysis from the relevant time period
• Documented market conditions for the effective date
• Written report, developed in accordance with USPAP, formatted for CPAs, estate attorneys, trustees, and executors

Who we work with

We work regularly with CPAs preparing estate tax returns, financial advisors supporting estate distributions, estate attorneys handling estates and trusts, trustees managing inherited real property, and families navigating the loss of a loved one. We understand the sensitivity of these assignments and approach every one with care.

Service area

Date of death appraisals throughout Contra Costa, Alameda, and San Joaquin Counties, including Walnut Creek, Danville, San Ramon, Concord, Brentwood, Antioch, Discovery Bay, Pleasanton, Livermore, Dublin, Fremont, Oakland, Berkeley, Tracy, Stockton, Manteca, Lathrop, and surrounding communities. View all service areas.