"Date of Death" 
Retrospective Appraisal, uses the date the loved one passed away. 
More importantly, this type of appraisal is required for tax purposes. The appraisal is essentially used to establish whether a federal estate tax return is payable to the IRS, and the amount of estate tax, if one is owed. In other words, this value amount may be important for estate settlement and tax implications.
Part of Fresno Appraisal’ drive is to provide accurate, ethical date of death appraisals that executors, lawyers, CPAs and tax professionals can rely on. Our expertise and knowledge of the estate valuation process will meet standards required by all parties involved.

Dealing with logistics and paperwork after a loved one passes is not something anyone looks forward to doing, and ordering an appraisal is definitely a part of that. If you are in a situation where a loved one passed away, and you need an appraisal for the IRS (for tax purposes), here are five things to provide to the appraiser. I hope this is helpful.

How to prepare for a Estate Appraisal.

1. When was the date of death? (The appraiser will provide a valuation based on this date even though it’s a date in the past. This is called a retrospective appraisal).
2. Who is your attorney or CPA? (In addition to the IRS, your CPA or attorney will usually be listed as a user of the appraisal report – unless that’s not relevant).
3. Has anything changed about the house since the date of death? (The appraiser will be considering the condition of the property on the date of death, and therefore ignore any change in condition, upgrades or changes in the market since that date).
4. When do you need the appraisal?
5. When is a convenient time for the appraiser to do an inspection? (expect an interior and exterior inspection).
   

Below is a convenient list of Documents you need if you need to consult with an Attorney
Document Checklist: (Consult your Attorney)

Bank statements

1.  Bank Statements      
2. Birth certificates
3. Brokerage statements
4. Business agreements
5. Child support
6. Credit Card statements
7. Disability documents
8. Marriage certificate
9. Employee retirement/Benefits documents
10. Divorce & Disillusion agreements
11. Insurance documents (Health, Life, Auto, & Home)
12. Immigration documents
13. Investment & Stock documents
14. Military Service records
15. Will

People and Entities to Notify:

1. Police Department
2. Fire Department
3. Social Security Administration
4. Electric Company
5. Gas Company
6. Cable Company
7. Phone Company
8. Wireless Phone Company
9. Health Insurance Company
10. Life Insurance company
11. Auto Insurance company
12. Homeowners Insurance company
13. Post Office
14. Past/current employers with benefits packages

Property:

Personal Property:

1. Inventory of all assets
2. Separate and secure valuables (Jewelry, Guns, Coins, Antiques)
3. Separate items to be distributed to heirs as per will
4. Arrange for dispersal (shipping, pick up etc.)
5. Determine what is to be discarded vs. sold
6. Identify and arrange for disposal/removal of hazardous or toxic materials which cannot be readily discarded (old paint, chemicals, etc. in basements, garages and sheds)
7. Determine method of sale for personal property (auction, tag/garage sale, donate to charity, ebay, etc.)
8. Dispose of food items
9. Dispose of trash
10. Dispose of prescription drugs
11. Dispose of medical waste
12. Dispose of flammable liquids
13. Destruction of personal records & paperwork
14. Relocate pets

Vehicles:

1. Notify DMV
2. Check vehicle title
3. Arrange for sale or dispersal to beneficiaries
4. Determine method of sale or donation
5. Determine approximate value of vehicles and personal property for Inventory (attorney)

Real Estate:

1. Identify all real estate
   • Parcel number, address, legal description
   • Identify any liens against property and notify lien holders
   • Request payoff statements from lien holders
2. Secure house, condo, garage, and out buildings
   (if vacant winterize premises so pipes don’t freeze and burst)
3. Identify and remedy potential safety issues such as unsecured swimming pools, dilapidated sheds or garages, etc.
4. Determine approximate value of all real estate
   (in many cases, a third party appraisal is mandatory)
5. Inspect sump pump, HVAC system and plumbing system
6. Arrange to ensure premises stay presentable and up to code
   
   Maintain lawn service, weed trimming
   Remove debris and trash from property
   Make sure doors and windows provide adequate security
   Install alarm system at vacant property
7. If property is to be sold, determine whether to sell "as-is" or make any repairs
8. Obtain Probate Court approval to sell property (consult attorney)
9. Determine method of sale (Traditional Sale, Auction, etc.)
10. Market property to public
11. Continue to monitor/maintain property throughout selling process until closing