Contra Costa County
The date of death fell in a rapidly changing market
When the valuation date occurred during a period of sharp appreciation, decline, or changing buyer demand.
In a fast-moving market, sales closing only a few months apart may reflect meaningfully different conditions.
Contra Costa County estates may involve everything from older West County homes and central-county suburbs to hillside, luxury, rural-edge, and Delta-oriented residential properties.
The appraisal should focus on the market surrounding the effective date and explain how timing affected the relevance of available sales.