When a residential property needs to be valued as of a date in the past, one of the first questions is often: What information should I provide to the appraiser?
This question commonly arises when an individual inherits a home, an executor is handling an estate, or a CPA or attorney needs documentation of a property's historical fair market value.
A date-of-death appraisal is a type of retrospective appraisal that develops an opinion of a property's value as of the owner's date of death. Other retrospective appraisals may use a different historical effective date, depending on the assignment.
Unlike a current appraisal, a retrospective appraisal requires the appraiser to consider the real estate market and the property's characteristics as they existed on the specified date.
Historical records can help establish those facts. The good news is that you do not need to locate every document before contacting an appraiser.
1. The Property Address and Basic Information
Start with the information that identifies the property.
Helpful details include:
Street address and county
Parcel identification number, if available
Property type, such as a detached home, condominium, or townhouse
Approximate living area, bedroom and bathroom count
Any known additions, detached structures, or significant property features
The appraiser can often verify much of this information through public records and other available sources.
If the property includes multiple parcels, unusual acreage, or a partial ownership interest, mention that early. These details may affect the scope of the assignment.
2. The Historical Valuation Date
The most important starting point is the date for which the value is needed.
For an estate-related appraisal, that may be the date of the property owner's death. For another assignment, it could be a different date established by the intended use of the appraisal.
Be prepared to provide:
The requested effective date
The reason the valuation is needed
The name and contact information of the person requesting the appraisal
The CPA, attorney, executor, or other professional who may be involved
A death certificate or other estate documentation may help confirm the date when appropriate, but the appraiser can explain what information is actually needed.
Important: The appraiser develops an independent opinion of property value. A CPA or attorney should determine which valuation date is appropriate for a particular tax, estate, or legal matter.
3. Photographs Showing the Property's Earlier Condition
One of the most useful forms of historical evidence is a dated photograph.
Photos may help an appraiser understand what the property looked like on or near the effective date, especially if it has since been renovated, damaged, or sold.
Useful photographs might include:
Interior rooms, kitchens, and bathrooms
Exterior elevations and landscaping
Finished basements or attic spaces
Outbuildings, garages, decks, or pools
Areas showing deferred maintenance or damage
Old real estate listing photographs can be particularly helpful because they often provide a relatively complete view of the property at a known point in time.
Family photographs may also be useful if they clearly show relevant property features.
Photographs do not have to be professional. What matters is whether they provide credible information about the property's historical condition.
4. Records of Renovations, Repairs, and Improvements
A home's condition today may be very different from its condition several years ago.
For example, suppose a property owner died in 2020, and the heirs completed a substantial kitchen renovation in 2023. The renovated kitchen generally should not be treated as though it existed in 2020.
Records that help establish the timing of changes may include:
Contractor invoices and receipts
Building permits
Remodeling contracts
Insurance claims and repair records
Dated photographs taken before or after the work
Written descriptions of major improvements
These records help the appraiser distinguish between features that existed on the historical effective date and changes made afterward.
They can also help identify improvements completed before the effective date that may not be reflected accurately in public records.
5. Previous Real Estate Listings and Sales Information
If the home was listed for sale before or after the historical valuation date, the listing history may provide useful context.
Relevant information could include:
Previous MLS listings
Listing photographs and property descriptions
Dates when the property was offered for sale
Prior sale dates and prices
Disclosures or inspection information associated with a transaction
A prior or subsequent sale does not automatically establish the property's value on the requested historical date. The appraiser must evaluate the circumstances and relevance of that transaction.
Still, these records can help reconstruct the property's condition, features, and market history.
6. Prior Appraisals, Surveys, and Property Records
Existing property documents may provide useful supporting information.
Examples include:
Previous appraisal reports
Surveys and plats
Floor plans
County property records
Building plans
Recorded deeds or other ownership documents, when relevant
A previous appraisal may contain photographs, measurements, and descriptions that are no longer available elsewhere.
County tax assessment records can also provide background information, but a tax assessment is not a substitute for an independent appraisal of historical market value.
The appraiser evaluates each source according to its reliability and relevance to the assignment.
7. Information About Damage or Unusual Property Conditions
If the home had significant problems around the valuation date, that information should be shared.
Examples include:
Roof leaks or water intrusion
Foundation or structural issues
Fire or storm damage
Deferred maintenance
Nonfunctioning mechanical systems
Environmental concerns or other known defects
The same applies if those conditions were repaired later.
For a retrospective appraisal, the relevant question is not simply what condition the property is in today. It is what condition the property was in as of the historical effective date, to the extent that condition can be reasonably established.
An appraiser may need to consider the reliability of the available evidence and explain any significant limitations.
8. Current Access to the Property
If the property still exists and is accessible, a current inspection may help the appraiser understand its physical characteristics.
However, a present-day inspection does not, by itself, establish the property's historical condition.
The appraiser may need to combine current observations with older photographs, records, and other credible information.
If the home has already been sold, extensively remodeled, or demolished, a retrospective appraisal may still be possible. The feasibility and scope depend on the available evidence and the circumstances of the assignment.
You should tell the appraiser about these situations at the outset.
What If You Don't Have All These Documents?
You do not need a complete historical file to begin the conversation.
In many cases, the appraiser can obtain relevant public records, research historical market activity, and identify other potential sources of information.
Some assignments have extensive documentation. Others require more research and careful analysis.
The important thing is to be forthcoming about what you know, what has changed, and which records may still be available.
If significant information cannot be verified, the appraiser must determine whether a credible assignment result can be developed and communicate relevant limitations.
A Simple Checklist Before Contacting an Appraiser
If you're preparing for a date-of-death or other retrospective residential appraisal, start with these items:
Property address and county
Requested historical valuation date
Intended use of the appraisal
Name and contact information of the requesting party
Any older property photographs or listings
Dates and descriptions of major renovations
Available prior appraisals, surveys, or floor plans
Known damage or condition issues near the valuation date
Information about whether the property is still owned, accessible, or has been sold
This is a starting point, not a list of mandatory documents. Your appraiser can help determine which information is relevant to your particular assignment.
Why Good Documentation Matters
A retrospective appraisal involves more than applying today's market conditions to an earlier date.
The appraiser must analyze the market as of the historical effective date and consider the property's characteristics and condition at that time.
Reliable documentation can help support those conclusions, especially when years have passed or the property has undergone substantial changes.
For inherited property, a well-supported historical valuation may also provide useful documentation for a CPA or attorney evaluating tax-basis or estate-related questions. The appraisal itself does not determine tax liability or guarantee a particular tax outcome.
Need a Date-of-Death or Retrospective Appraisal in Metro Atlanta?
Trusted Values Real Estate Appraisal Services, Inc. provides independent residential appraisal services in Metro Atlanta, including date-of-death and other retrospective valuation assignments.
Whether you're an heir, executor, CPA, or attorney, you can contact Trusted Values to discuss the property, the requested valuation date, and the information available.
You don't need to have every document in hand before reaching out. An initial conversation can help clarify the assignment and the next steps.
Contact Trusted Values to discuss your residential appraisal needs.
This article provides general information about residential appraisal documentation. Tax and legal questions should be addressed with a qualified CPA or attorney. Appraisal requirements and available evidence vary by assignment.