By Joseph T Ellington Jr – Licensed Residential Appraiser, Capital Valuations. Updated September 2026.
IRS estate valuations and “qualified appraisers”: know the difference
The words “IRS qualified appraiser” often appear in searches for estate work, but the requirement depends on the transaction and tax form. An estate’s date-of-death valuation is a different assignment from a qualified appraisal supporting certain charitable contributions. No appraiser should promise that an IRS filing will be accepted simply because of a label on a website.
Estate property and the date of death
The IRS estate-tax overview describes an accounting of interests in property at death using fair market value, rather than what the owner originally paid. The IRS guidance for survivors and executors discusses the general date-of-death basis rule and certain alternate valuation situations. Your estate attorney or tax adviser should determine whether a federal estate return is required, the relevant property interest, the effective date, and any reporting requirements. An appraiser develops a value opinion for that defined assignment.
Where “qualified appraisal” has a specific meaning
The IRS’s Publication 561 and Form 8283 instructions set out qualified-appraisal and qualified-appraiser rules for certain noncash charitable contributions. Those rules should not be copied indiscriminately into an ordinary estate article. A donation assignment may require its own qualifications, timing, report contents and signature. Have the tax adviser identify the specific rule before retaining an appraiser; a Virginia license alone does not establish compliance with every federal tax substantiation rule.
| Purpose | Question for the adviser | Appraiser’s task |
|---|---|---|
| Estate administration | Which date, interest and value definition are needed? | Develop a supported retrospective or current value opinion |
| Inherited property’s basis | What basis rules apply to this owner and interest? | Provide a value opinion for the instructed date, where appropriate |
| Charitable real-property donation | Does Form 8283 require a qualified appraisal and appraiser? | Accept only an assignment for which applicable qualifications and reporting requirements can be met |
What to ask before hiring a residential appraiser
- Is the appraiser licensed for this property type and geography?
- Does the appraiser have competence in the property’s market and the assignment’s intended use?
- What ownership interest, effective date and report format are required?
- Do your attorney or tax adviser need particular report elements or credentials?
- Can the appraiser independently support the value from relevant records and sales?
Joe Ellington is a Virginia Licensed Residential Appraiser. I do not describe that credential as Certified, and a request for a “qualified appraisal” needs to be evaluated against the actual tax provision and assignment details. My role is to develop an independent residential valuation, not to determine your tax filing or guarantee an outcome with the IRS.
Local Hampton Roads examples of appraisal scope
An inherited Virginia Beach condominium, a Chesapeake home with a later addition, and a York County property with a historical valuation date raise different factual questions. Those are property types, not client case studies or promised results. The appraiser may need deed information, prior listings, renovation dates, access to the dwelling, and relevant market sales near the effective date. See our retrospective appraisal service and Virginia Beach probate appraisal guide.
Next step
Ask the attorney or tax adviser what report the estate actually needs, then contact Capital Valuations with that written request, the property address, effective date and intended user. For executor tasks and Virginia Beach court resources, see our local probate checklist.
