San Francisco
The property was improved after the date of death
When renovations, repairs, additions, or cleanup occurred after death and the estate still needs the earlier value.
The property visible today may be materially different from the property that existed on the historical effective date.
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.
Before-and-after photographs, invoices, permits, contractor records, listings, and family recollections can help distinguish later improvements from the earlier condition.