✓ AZ Certified Appraiser #22283✓ USPAP Compliant✓ IRS-Defensible✓ 20+ Years Experience✓ 24-Hour Turnaround
ESTATE TAX · FORM 706 · PROBATE COURT

Date-of-Death Property Appraisals

IRS-defensible, USPAP-compliant retrospective valuations as of any historical date — delivered in 24 hours. Trusted by estate and probate attorneys across 25 states.

Order Now →Request Sample Report
From $175
Flat Fee · No Surprises
24 Hours
Standard Turnaround
25 States
Licensed Coverage

Who Needs This Report

Date-of-death appraisals are required in a narrow but high-stakes set of situations. Here's where attorneys rely on us.

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Federal Estate Tax (Form 706)
When a gross estate exceeds the federal exemption threshold, the IRS requires a qualified appraisal of real property as of the date of death. Mark's reports meet the qualified appraisal standard under IRC §170(f)(11).
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Step-Up in Basis
Heirs who inherit property receive a stepped-up cost basis equal to fair market value at the date of death. A USPAP-compliant appraisal documents that value for future capital gains calculations — protecting heirs from IRS challenge.
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Probate Court Proceedings
Courts overseeing estate administration require credible, independent valuations of real property to approve inventories, authorize sales, or resolve disputes among beneficiaries. A licensed appraiser's opinion carries far more weight than an AVM or BPO.
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Trust & Estate Accounting
Trustees preparing final accountings or distributions need defensible property values at the time assets were received into the trust. Retrospective appraisals establish those values accurately and withstand beneficiary challenge.

What You Get

Not an AVM. Not a BPO. A signed, IRS-defensible appraisal report.

✓ USPAP-compliant narrative report
✓ Signed by Mark Ragno, Certified Appraiser #22283
✓ Effective date as of date of death
✓ Historical comparable sales analysis
✓ Market conditions at time of death
✓ IRS-defensible (Form 706 / step-up basis)
✓ Court-ready for probate proceedings
✓ PDF delivery within 24 hours
✓ Licensed in 25 states
✓ Direct appraiser access before & after
Starting at $175 · Rush same-day delivery available (+$75)

Why Next Day Appraisal

Most appraisers work through AMC intermediaries. We don't. Here's why that matters for your estate cases.

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24 Hours vs. 2–3 Weeks
Standard lender-panel appraisals take 2–3 weeks. Probate courts and IRS deadlines don't wait. We deliver in 24 hours — same-day if needed.
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No AMC Middleman
Lender-ordered appraisals go through an AMC that takes a cut and restricts communication. Mark works directly with your office — you can call him, ask questions, and discuss methodology before AND after delivery.
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Flat Fee from $175
No hourly billing. No scope-creep fees. A flat $175 covers the full USPAP-compliant report with historical effective date. Complex properties quoted upfront.
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20+ Years, Thousands of Reports
Mark Ragno has been appraising residential property for over 20 years. Estate attorneys across Arizona trust his reports because they hold up — in probate court, in IRS audits, and across the negotiating table.

How It Works

Four steps. 24 hours. Done.

01

Submit Your Order

Provide the property address, date of death, and any supporting documents (prior appraisals, estate documents). Takes under 3 minutes.

02

We Confirm & Start

Mark reviews your order personally, confirms the effective date and scope, and begins pulling historical market data and comparable sales.

03

Delivered Next Day

Your USPAP-compliant, signed appraisal report arrives by PDF within 24 hours. IRS-defensible and court-ready.

04

Review Call Available

Mark is available for a methodology call with you or opposing counsel before or after delivery. No intermediary. Direct access.

Frequently Asked Questions

What is a date-of-death appraisal?
A date-of-death appraisal establishes the fair market value of real property as of the date the owner died — not today's value. The IRS requires this for estate tax returns (Form 706), and probate courts require it to properly value estate assets. The effective date is historical, and the analysis uses only data available at that time.
Does the IRS require a USPAP-compliant appraisal for Form 706?
Yes. For federal estate tax returns where real property is included, the IRS requires a qualified appraisal from a qualified appraiser as defined under IRC §170(f)(11). Mark's reports are USPAP-compliant, signed by a Certified Appraiser, and include all required disclosures — making them IRS-defensible.
How far back can you go for a retrospective date-of-death valuation?
We routinely complete valuations for dates 5–10 years in the past and can often go further. The further back the effective date, the more limited the available MLS data may be, but we use public records, historical assessments, and archival MLS data to support the opinion. Contact us if the date is more than 10 years ago and we'll confirm data availability.
What if the estate is being challenged and opposing counsel questions the value?
Mark's reports are fully narrative, USPAP-compliant, and signed by an AZ Certified Appraiser with 20+ years of experience. They include a complete comparable sales analysis, market conditions commentary, and appraiser certification. Mark is also available for methodology calls with attorneys before or after delivery.
How do I order — and how fast do I get the report?
Submit your order online with the property address and date of death. Standard turnaround is 24 hours from order confirmation. Rush same-day delivery is available for an additional fee. Mark reviews every order personally and will contact you if he needs additional information.

Ready to Order?

A USPAP-compliant date-of-death appraisal, signed by a Certified Appraiser, delivered in 24 hours. Starting at $175.

Order Now →Request Sample Report
Questions? Call Mark directly: (602) 834-0911 · mark@nextdayaz.com