Should antique furniture be refinished before an appraisal in North Carolina?
No. Original finish, hardware, and even honest wear usually carry premiums, while refinishing or replaced parts can seriously reduce value even when the work is competent. Collectors pay for untouched surfaces and period patina, so have the piece appraised as found before any restoration decision.
What comparable sales support an antique furniture value?
Realized prices from auction archives such as Christie's, Sotheby's, and regional auctioneers that publish results, supplemented by curated marketplaces like 1stDibs and Chairish as secondary evidence. A defensible report builds a grid of five to ten comparables and explains the adjustments, rather than citing generic internet estimates.
What valuation date applies to furniture in a North Carolina divorce?
The date of separation, by default. North Carolina equitable distribution law values marital property as of separation unless the court orders a different date, so antique furniture appraisals for divorce there are usually retrospective to that date.
Is inherited antique furniture taxed by North Carolina?
No. North Carolina's estate tax was repealed for decedents dying on or after January 1, 2013, and the state has no inheritance tax. Estate values still matter for the probate inventory and, in large estates, the federal estate tax return, all at fair market value as of the date of death.