A date of death appraisal establishes fair market value of real estate as of the decedent’s date of death (or the alternate valuation date when elected). This page is our dedicated landing for that retrospective effective-date assignment — used for stepped-up basis, IRS Form 706 / estate tax, and inventory support.
Madison & Park Appraisal is a Court Approved Appraiser in New York and an SRA-designated residential appraiser. We deliver USPAP-compliant retrospective reports for Westchester County and Manhattan — typically within 5–10 business days.
Date of death (this page): Retrospective valuation keyed to the date of death / alternate valuation date — tax basis and Form 706 focus.
Estate appraisal: Broader estate administration umbrella — planning, tax, distribution, and related valuations.
Probate appraisal: Surrogate’s Court process and estate administration inventory / accounting emphasis.
Many matters need all three concepts; we align the engagement letter and report to counsel’s purpose. Cross-links: Estate · Date of Death · Probate.
Stepped-up basis: Heirs generally receive a cost basis equal to fair market value at the date of death. A certified appraisal documents that basis for CPAs and future capital gains.
IRS Form 706 & estate tax: Fair market value at the date of death drives federal (and applicable state) estate tax reporting. A qualified USPAP appraisal supports the return and audit defense.
Probate support: Surrogate’s Court and estate counsel use certified valuations for inventory and distribution — see our probate appraisal page.
Attorney-ready reports: Clear effective date, market support, and USPAP certifications for counsel, fiduciaries, and tax professionals.
Unlike a current-date appraisal, a date of death assignment uses only market evidence available as of the effective date: closed sales, listings, and conditions contemporaneous with that date. We routinely complete retrospective appraisals going back several years using historical MLS and public-record data.
For Greenwich and Fairfield County CT estates, use our CT-first landing — licensed in Connecticut, SRA, USPAP retrospective. CT does not use New York’s Court Approved list. Greenwich CT Estate & Date of Death →
We appraise Manhattan co-ops, condos, and townhouses as of the date of death for estate counsel and CPAs. See Manhattan estate appraisal and Manhattan Probate Appraisal for borough-specific Surrogate’s Court intent.
Explore estate appraisals, probate appraisals, divorce appraisals, and our Guide to Estate and Date of Death Appraisals.
Estate · Probate · Divorce · Manhattan estate appraisal · Manhattan Probate · Greenwich CT Estate · Tax Grievance · All Services
A retrospective valuation of fair market value as of the decedent’s date of death (or alternate valuation date) for stepped-up basis, Form 706, and inventory support.
DoD = retrospective effective date. Estate = broader administration. Probate = Surrogate’s Court process. We match the report to counsel’s purpose.
Yes. CPAs and estate attorneys routinely require a certified USPAP date of death appraisal. Madison & Park is a Court Approved Appraiser in New York.
Licensed in Connecticut — see Greenwich CT Estate & Date of Death. CT does not use NY’s Court Approved list.
Most Westchester date of death appraisals: 5–10 business days. Call (914) 413-3800.
Certified appraisals across Westchester County, Manhattan, and Greenwich CT.
"I worked with David from Madison and Park on two occasions for a market valuation of our home. He was very friendly and professional. He made the entire process painless and easy and his knowledge of the market was a huge help. I will use him again for any other appraisals I need."
"David was very responsive and answered all my questions. He had a highly professional approach and process for the home appraisal. I strongly recommend his services!"
"Dave Lister is extremely knowledgeable and professional. I highly recommend him!"
Contact us today for a free quote. We work directly with estate attorneys, CPAs, and executors.
