---
title: Why You Need an IRS-Qualified Appraisal for an Estate (Sometimes known as a Date-of-Death Valuation)
description: Why a Date of Death Appraisal is Required by the IRS
image: https://sjcappraisal.com/hubfs/AI-Generated%20Media/Images/The%20image%20depicts%20the%20relief%20felt%20by%20a%20family%20after%20they%20have%20obtained%20a%20qualified%20appraisal%20to%20avoid%20problems%20with%20the%20IRS.png
---

[![fulllogo_transparent Horizontal-1](https://sjcappraisal.com/hs-fs/hubfs/fulllogo_transparent%20Horizontal-1.png?width=279&height=100&name=fulllogo_transparent%20Horizontal-1.png "fulllogo_transparent Horizontal-1")](https://sjcappraisal.com/)

- [HOME](https://sjcappraisal.com)
- [ABOUT](https://sjcappraisal.com/about)
- [AREAS WE SERVE](https://sjcappraisal.com/areas)
- [SPEAKER](https://sjcappraisal.com/speaker)
- [BLOG](https://sjcappraisal.com/san-juan-county-appraisal-blog)
- [ASK A QUESTION](https://sjcappraisal.com/questions)
- [CONTACT](https://sjcappraisal.com/contact)

[ORDER FORM](https://sjcappraisal.com/order-form)

- [HOME](https://sjcappraisal.com)
- [ABOUT](https://sjcappraisal.com/about)
- [AREAS WE SERVE](https://sjcappraisal.com/areas)
- [SPEAKER](https://sjcappraisal.com/speaker)
- [BLOG](https://sjcappraisal.com/san-juan-county-appraisal-blog)
- [ASK A QUESTION](https://sjcappraisal.com/questions)
- [CONTACT](https://sjcappraisal.com/contact)

[ORDER FORM](https://sjcappraisal.com/order-form)

### Why You Need an IRS-Qualified Appraisal for an Estate (Sometimes known as a Date-of-Death Valuation)

[Anthony Blackburn, Certified Real Estate Appraiser at SJC Appraisal](https://sjcappraisal.com/san-juan-county-appraisal-blog/author/anthony-blackburn)  Nov 19, 2025 10:05:09 AM

 

When a family member passes away, part of settling the estate includes determining the market value of their real property. This process is commonly called a **Date of Death valuation** or **estate appraisal**.

 

While some families consider asking a real estate agent for a CMA (Comparable Market Analysis), doing so can lead to delays, disputes, or costly tax problems. A CMA is not an IRS-recognized valuation for estates. Only a **qualified real estate appraiser** can provide the legally defensible value needed for tax and legal purposes.

 

---

### ✔ **Appraisal vs. CMA: What’s the Difference?**

| **IRS-Qualified Appraisal** | **CMA (Comparable Market Analysis)** |
| --- | --- |
| Performed by a state-licensed or certified appraiser | Prepared by a real estate agent |
| Must comply with IRS rules and USPAP | No federal valuation standards |
| Uses verified, measured, and analyzed market data | Often based on MLS data estimates |
| Accepted by courts, IRS, attorneys, and accountants | Not accepted by the IRS for complex assets |
| Designed for legal, tax, and estate purposes | Designed for selling a home |

A CMA is useful when deciding on a listing price. For an estate, however, **it does not meet the IRS standard and is not defensible if challenged.**

---

### 🏛 **Why the IRS Requires a Qualified Appraisal**

Estate valuations directly affect:

- Federal or state estate taxes
- Capital gains taxes when heirs sell the property
- Probate proceedings and court filings
- Trust distributions and settlement between heirs
- Basis calculations for tax planning

If the value is incorrect, the estate could face an audit, tax penalties, or disputes among beneficiaries.

 

A **qualified appraiser provides documentation and evidence designed to stand up to legal and IRS scrutiny.**

---

### 📝 **What Is a “Qualified Appraiser”?**

Under IRS guidelines, a Qualified Appraiser must:

- Hold a valid state certification or license
- Have experience valuing the specific type of property
- Be independent with no interest in the property
- Comply with **USPAP (Uniform Standards of Professional Appraisal Practice)**

Without these requirements, a valuation **does not meet IRS standards** and could be rejected if audited.

---

### 💸 **How Using a CMA Can Cost the Estate Money**

Even a small valuation error can lead to significant tax consequences. Using a CMA instead of a qualified appraisal may result in:

- Incorrect estate tax reporting
- Higher capital gains taxes for heirs
- IRS penalties or audits
- Legal disputes between beneficiaries
- Delays in probate and asset distribution

It’s common for CMAs to differ from IRS-qualified appraisals by **10–25% or more**—often costing families thousands of dollars in taxes.

---

### 🛡 **Protect the Estate. Protect the Heirs. Use a Qualified Appraisal.**

A Date of Death appraisal provides more than a number—it provides **legal protection**, **tax accuracy**, and **peace of mind**. For estates, trusts, probate, and tax planning, a CMA simply isn’t enough.

📌 **If legal or tax implications depend on the value, you need an IRS-qualified appraisal.**

---

### 📞 **Need a Date of Death Appraisal?**

If you are an executor, attorney, accountant, or heir needing a defensible valuation, we provide:

- IRS-qualified real estate appraisals
-  
- Rush appointments are available when deadlines apply!

👉 **Contact us today to schedule an estate appraisal.**

## Read On

[![](https://sjcappraisal.com/hs-fs/hubfs/Four.png?width=352&name=Four.png)](https://sjcappraisal.com/san-juan-county-appraisal-blog/understanding-manufactured-modular-mobile-and-site-built-homes-and-their-differences)

### [Understanding Manufactured, Modular, Mobile and Site-Built Homes and Their Differences](https://sjcappraisal.com/san-juan-county-appraisal-blog/understanding-manufactured-modular-mobile-and-site-built-homes-and-their-differences)

As a real estate appraiser, I've come across a variety of home types in my career, each with its...

[![](https://sjcappraisal.com/hs-fs/hubfs/orca%20crunching%20numbers.webp?width=352&name=orca%20crunching%20numbers.webp)](https://sjcappraisal.com/san-juan-county-appraisal-blog/buyers-appraisals-and-how-they-benefit-a-realtor-a-buyer-and-a-transaction)

### [Buyer's Appraisals and How They Benefit a Realtor, a Buyer and a Transaction](https://sjcappraisal.com/san-juan-county-appraisal-blog/buyers-appraisals-and-how-they-benefit-a-realtor-a-buyer-and-a-transaction)

We all know that the purchase of a home is the largest and most important purchase someone can make...

[![](https://sjcappraisal.com/hs-fs/hubfs/FHA%20Site%20Inspection.jpg?width=352&name=FHA%20Site%20Inspection.jpg)](https://sjcappraisal.com/san-juan-county-appraisal-blog/realtor-solutions-for-understanding-the-fha-appraisal-inspection-process)

### [Realtor Solutions for Understanding the FHA Appraisal Inspection Process](https://sjcappraisal.com/san-juan-county-appraisal-blog/realtor-solutions-for-understanding-the-fha-appraisal-inspection-process)

![grayscale_transparent_nobuffer-1](https://sjcappraisal.com/hs-fs/hubfs/Logos/grayscale_transparent_nobuffer-1.png?width=150&height=134&name=grayscale_transparent_nobuffer-1.png)

San Juan County Appraisal, led by Certified Real Estate Appraiser, Anthony Blackburn, offers expert residential real estate valuations in Island, San Juan, Snohomish County, Skagit and Whatcom  Counties, with over 30 years of experience. 

[Follow us on Facebook](https://www.facebook.com/SJCAppraisal/) [Follow us on LinkedIn](https://www.linkedin.com/in/anthony-blackburn-448528/) [Follow us on Facebook](https://www.twitter.com/@sjcappraisal) [Follow us on Facebook](https://www.instagram.com/sjcappraisal/)

© 2025  All rights reserved | Developed by [TheWebDesignFirm](https://TheWebDesignFirm.com)

```json
{
  "@context" : "https://schema.org",
  "@type" : "BlogPosting",
  "author" : {
    "@type" : "Person",
    "name" : "Anthony Blackburn, Certified Real Estate Appraiser at SJC Appraisal",
    "url" : "https://sjcappraisal.com/san-juan-county-appraisal-blog/author/anthony-blackburn"
  },
  "dateModified" : "2025-11-19T18:05:09.122Z",
  "datePublished" : "2025-11-19T18:05:09.000Z",
  "headline" : "Why You Need an IRS-Qualified Appraisal for an Estate (Sometimes known as a Date-of-Death Valuation)",
  "image" : [ "https://sjcappraisal.com/hubfs/AI-Generated%20Media/Images/The%20image%20depicts%20the%20relief%20felt%20by%20a%20family%20after%20they%20have%20obtained%20a%20qualified%20appraisal%20to%20avoid%20problems%20with%20the%20IRS.png" ],
  "mainEntityOfPage" : {
    "@id" : "https://sjcappraisal.com/san-juan-county-appraisal-blog/why-you-need-an-irs-qualified-appraisal-for-an-estate-sometimes-known-as-a-date-of-death-valuation",
    "@type" : "WebPage"
  },
  "publisher" : {
    "@type" : "Organization",
    "logo" : {
      "@type" : "ImageObject",
      "url" : "https://sjcappraisal.com/hubfs/SJC_Appraisal_Web_Logo.svg"
    },
    "name" : "San Juan County Appraisal"
  }
}
```