California Estate Tax Appraisers

Can AppraiseItNow handle estate tax appraisals in California?

Yes, AppraiseItNow provides IRS-qualified appraisals for California estates, including retrospective date-of-death valuations needed for IRS Form 706 filing. Our appraisers are experienced with California's unique combination of federal estate tax requirements and state probate rules.

What types of assets can be appraised for estate tax purposes?

We appraise a wide range of non-real-estate assets for California estate tax purposes, including vehicles, machinery and equipment, business interests, artwork and collectibles, jewelry, and personal property. Each appraisal is completed to IRS standards for Form 706 compliance.

Are your estate tax appraisals USPAP compliant?

Yes, all AppraiseItNow appraisals follow the Uniform Standards of Professional Appraisal Practice (USPAP), which is required for IRS-qualified appraisals under Treasury Regulation standards. USPAP compliance helps protect estates from the 20 to 40 percent penalties the IRS can impose for valuation understatements.

Why would a California estate need a formal estate tax appraisal?

California has no state estate tax, but estates with gross assets exceeding the federal exemption of $15 million per individual (or $30 million for married couples in 2026) must file IRS Form 706 and include qualified appraisals. Even below that threshold, appraisals are commonly needed for probate administration, Proposition 19 property tax reassessment calculations, and establishing a stepped-up cost basis for capital gains purposes.

Can estate tax appraisals be completed remotely for California clients?

Yes, AppraiseItNow offers remote and online appraisal services for California estates, making it straightforward to get compliant valuations regardless of where assets are located across the state. Many asset types can be appraised using submitted documentation, photographs, and records without requiring an in-person visit.

How is pricing determined for estate tax appraisals in California?

Fees depend on the asset type and scope of the appraisal. Visit our pricing page for ranges or contact us.

How long does an estate tax appraisal typically take?

Turnaround times vary by asset type:

• Vehicles: 3 to 5 days
• Personal property and equipment: 7 to 10 days
• Artwork: 5 to 7 days for simple projects, 2 to 3 weeks for complex assignments
• Business valuations: 2 to 4 weeks
• Inventory: 2 to 4 weeks

Who prepares the appraisal report?

Reports are prepared by credentialed appraisers with documented expertise in IRS-qualified valuations, including retrospective date-of-death appraisals required for Form 706. Our appraisers meet the education and experience standards set under IRC §170(f)(11)(E) and Treasury Regulation guidelines.

Are there California-specific rules that affect estate tax appraisals?

California does not have its own estate tax, so appraisal requirements are driven entirely by federal thresholds and IRS standards. Separately, California's Probate Code requires court-appointed Probate Referees to complete DE-160/DE-161 inventory forms for probate administration, but those referee appraisals do not satisfy IRS qualified appraisal requirements for Form 706. Estates that need both probate and federal tax compliance must obtain separate appraisals meeting each set of standards.

What information is needed to get started?

To begin, it helps to provide a description of each asset, any existing documentation such as purchase records, prior appraisals, or titles, and the date of death for retrospective valuation purposes. The more detail you can share upfront, the faster we can scope the engagement and assign the right appraiser.

Will the appraisal be accepted by the IRS for a California estate?

Yes, AppraiseItNow appraisals are prepared to meet IRS qualified appraisal standards under Treasury Regulation §20.2031-1(b), which is the benchmark for Form 706 acceptance. Our reports include the documentation and appraiser credentials required to withstand IRS review and minimize penalty exposure.

Does California's lack of a state estate tax change what kind of appraisal I need?

Because California imposes no state estate tax, the only appraisal standard that matters for estate tax purposes is the federal IRS qualified appraisal standard tied to Form 706. This means the focus is entirely on meeting Treasury Regulation requirements rather than any state-level valuation rules.

Can a Probate Referee's appraisal be used for IRS Form 706 filing?

No, a California Probate Referee's appraisal completed for DE-160/DE-161 probate inventory purposes does not meet IRS qualified appraisal requirements for Form 706. The IRS requires appraisers with specific credentials and a retrospective date-of-death valuation methodology under Treasury Regulation §20.2031-1(b), which Probate Referees are not typically credentialed to provide. Estates filing Form 706 must obtain a separate, IRS-compliant appraisal.

How does California's community property law affect estate tax appraisals?

Under California community property law, the full step-up in basis under IRC §1014 applies to the entire asset upon the first spouse's death, not just the decedent's half. This is more favorable than separate property treatment and affects how assets are valued in both probate and Form 706 reporting. Appraisals for community property estates should reflect this full step-up when documenting fair market value at the date of death.

Can one appraiser cover assets located in multiple California counties for estate tax purposes?

Yes, a single IRS-qualified appraiser can value assets across multiple California counties for Form 706 purposes, since federal rules do not require county-specific appraisals. California's Probate Code does require separate county-appointed Probate Referees for probate inventory forms, so executors often work with one IRS-qualified appraiser for federal compliance while coordinating with the appropriate referees for each county's probate requirements.

Where do California estate appraisals get filed, and with whom?

Appraisals tied to IRS Form 706 are submitted directly to the IRS when the gross estate exceeds the $15 million federal threshold, accompanied by detailed qualified appraisal documentation. For Proposition 13 and Proposition 19 reassessment purposes, appraisals supporting inherited property transfers are filed with the county assessor. Probate inventory appraisals on DE-160/DE-161 forms go through the court as part of the probate administration process.

Can a Proposition 19 appraisal also serve as the basis for federal capital gains tax reporting?

Yes, a qualified fair market value appraisal completed for Proposition 19 reassessment purposes can also establish the stepped-up cost basis under IRC §1014 for federal capital gains tax, since both require a fair market value determination at the date of death. This dual use is permitted as long as the appraisal meets IRS standards for basis reporting, allowing executors to avoid commissioning two separate valuations for the same asset.