San Francisco
No appraisal completed near the date of death
When months or years have passed and the estate still needs a value tied to the owner’s date of death.
Families often discover the need for a historical value only when a property is sold, a return is prepared, or an estate file is being completed.
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.
A retrospective appraisal can be developed later using records and market evidence from the relevant period, even though the property may have changed since then.