San Francisco
Two owners died on different dates
When jointly owned property may require separate values for two different dates of death.
Real estate values can change materially between the deaths of two owners, even when the same property and ownership structure are involved.
San Francisco estates frequently involve long-held homes, condominiums, two-to-four-unit buildings, tenant-occupied property, altered living areas, and properties with highly specific neighborhood appeal.
Separate retrospective analyses may be needed so the estate’s advisors have a supported value for each applicable date rather than one blended estimate.