San Francisco
The estate owns only a partial property interest
When the deceased owned less than the entire property and the assignment may involve a fractional or shared ownership interest.
The value of the whole property is not automatically the same as the value attributable to a partial interest, particularly when control and marketability are limited.
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.
Because partial-interest assignments can require specialized analysis, the ownership documents and intended use should be reviewed before accepting the scope.