San Mateo County
The date of death fell in a rapidly changing market
When the valuation date occurred during a period of sharp appreciation, decline, or changing buyer demand.
In a fast-moving market, sales closing only a few months apart may reflect meaningfully different conditions.
San Mateo County estates often involve high-value Peninsula homes, coastal properties, condominiums, hillside residences, and long-held family property with substantial appreciation.
The appraisal should focus on the market surrounding the effective date and explain how timing affected the relevance of available sales.