Step-Up Appraisal

When a property is inherited, the IRS allows the cost basis to be stepped up to its fair market value at the date of the original owner's death. A certified appraisal is required to establish that number.

Who Is This For

CPAs and estate attorneys who need a certified appraisal to support a step-up in basis calculation, and heirs who have been advised to get an appraisal before selling an inherited property. The appraisal is a required piece of the tax filing — without it, the IRS has no basis for the stepped-up value.

What a Step-Up Appraisal Is

Under IRC Section 1014, when someone inherits real property, the cost basis is stepped up to the property's fair market value as of the date of the decedent's death. This means the heir is only taxed on appreciation that occurs after they inherit the property — not on decades of gains the original owner accumulated.

The tax savings can be significant. But the stepped-up value has to be documented with a certified appraisal. A rough estimate or a Zillow figure won't hold up with the IRS.

What We Provide

A retroactive appraisal establishing the property's fair market value as of the date of death — the same type as a date of death appraisal, applied specifically to step-up in basis purposes. The report is prepared to IRS standards, clearly documented, and ready to support the tax filing.

The Right Appraiser For This Work

Step-up appraisals require historical market analysis — reconstructing what a property was worth on a specific past date using comparable sales and market data from that period. Mat has appraised Orange County properties since 2002 and holds a California State Certified Residential Appraiser license (BREA License #AR029995). Attorneys and CPAs throughout Orange County refer clients to Just Appraisals Inc. for exactly this type of work.

Turnaround

Most inspections scheduled within 72 hours. Reports delivered within 72 hours of the site visit — plan for approximately one week under standard turnaround.

Need it before a listing appointment or an offer deadline? Rush scheduling and rush reporting are available. Additional fees may apply — ask when you reach out.

Pricing

Residential appraisals: $550–$900 depending on property type and square footage.

Rush service and printed hard copy available as add-ons.

Commercial appraisals quoted on request.

  • "I'm a CPA... I have a need for really fast turnaround. Mat knew what I needed, and he was able to see me that day. I got an accurate appraisal in half the time of other appraisers I've used."

    —Sean, CPA, Irvine, CA

  • "We needed an appraisal for my father's estate. Mat came out the next day and sent us a detailed report the following day."

    —Cathy, Laguna Hills, CA

  • "I flip homes in Orange County and I probably call Just Appraisals every other week for an over the phone consult or a full appraisal."

    —Adam, Huntington Beach, CA

  • "Their service and attention to detail was way above and beyond what I was expecting and have received from other appraisers. As someone who has been involved in purchasing nearly 1,000 properties I was truly impressed by their level of service and client relations."

    —Greg, Laguna Hills, CA

  • "I have used his services on several occasions and he has consistently come through beautifully."

    —David Kennedy, Newport Beach, CA

How To Get Started

Fill out the request form and we'll follow up with a confirmation and a quote.

REQUEST STEP-UP APPRAISAL

Are You An Attorney or CPA?

There's a page built specifically for professionals who refer clients for appraisals.

→ See How We Work With Attorneys

Questions Before You Request?

Call us directly at 714-409-6123 and describe your situation.

Most inspections scheduled within 72 hours, reports delivered within 72 hours of the site visit. Rush service available.