San Mateo County
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 Mateo County estates often involve high-value Peninsula homes, coastal properties, condominiums, hillside residences, and long-held family property with substantial appreciation.
Before-and-after photographs, invoices, permits, contractor records, listings, and family recollections can help distinguish later improvements from the earlier condition.