San Mateo County
A historical valuation date from years ago
When the required effective date is far in the past and the property must be considered in the market context that existed then.
A present-day estimate cannot simply be carried backward to an earlier year because neighborhoods, property conditions, and buyer expectations change over time.
San Mateo County estates often involve high-value Peninsula homes, coastal properties, condominiums, hillside residences, and long-held family property with substantial appreciation.
The assignment focuses on the evidence available around the historical date and on clearly identifying any assumptions required because of the passage of time.