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Estate Planning

Date of Death Appraisals: The Step-Up Basis Guide

January 15, 2024
5 min read
Levi Mateo

Inheriting a property is often an emotional experience, but it also triggers significant financial questions—specifically regarding taxes. One of the most critical concepts for heirs to understand is the "Step-Up in Basis."

What is the Step-Up in Basis?

When you inherit a home, the IRS "steps up" the property's tax basis to its fair market value as of the date of the owner's death, not what they originally paid for it.

Example: Your parents bought their Temecula home in 1990 for $150,000. Today, it's worth $850,000. If they had sold it while alive, they would owe capital gains tax on that $700,000 profit.

However, if you inherit it, your "basis" becomes $850,000. If you sell it immediately for $850,000, you owe $0 in capital gains tax.

Why You Need a Retrospective Appraisal

To prove this value to the IRS, you cannot rely on a Zillow Zestimate or a Redfin estimate. The IRS requires a Qualified Appraisal performed by a certified appraiser.

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