Estate Appraisals in Salt Lake City
Salt Lake City property preparation
Mom died in August, after a spring remodel the January 1 assessment doesn't show. Which date and condition count?
In this example, the spring work occurred before the August death date. For a death-date request, describe the home as it stood in August, including that work. Salt Lake County's January 1 assessment describes a different tax date. The estate adviser determines the applicable date and any election or exception; dated photos and permit records help investigate the condition.
The tax date is not the county assessment date
26 U.S.C. §1014(a): subject to its exceptions, inherited-property basis is generally fair market value at death, or the applicable alternate date when an election under §2032 applies. The IRS inherited-property FAQ explains that the general death-date rule can apply whether or not the executor files Form 706. These provisions do not impose an appraisal on every inheritance. The adviser must determine the actual property's basis rules and exceptions.
Official source text checked October 5, 2026. Federal Code links identify the 2023 published edition and are read alongside current IRS guidance. This explanation does not determine legal or tax treatment for an individual matter.
County assessment
Salt Lake County Assessor explains that its residential assessments are for property tax and use January 1 as the effective date. Note the assessment year before comparing it with your requested date.
Limit: That tax purpose and date may differ from the estate, divorce or other decision your report must support.
City permit and zoning records
Salt Lake City links to zoning information and its permit and land-management portal. For additions or changes of use, include records you already have and identify the permitting municipality.
Limit: A permit entry is not proof of completion, legal occupancy or added market value. Properties in another municipality need that jurisdiction's records.
Salt Lake City Avenues historic-district description, checked October 5, 2026, is a starting point for context. Check the parcel itself; the area description does not determine its value.
Bring or describe
- The assessment year and adviser-supplied effective date.
- Work completed between January 1 and the requested date.
- Dated photos and available permit or preservation records.
Public source pages checked . This guide explains records to assemble; no individual property, ownership or valuation was researched.
This page shows no market statistics. A property's value depends on its own characteristics, condition and comparable sales on the valuation date.
Discuss this property and purposeDefine the scope
For more than one lot or unit, include every identifier. Keep work performed after the effective date separate from the condition being valued.
Compare the related purposes
If the request concerns an estate inventory, read Probate Valuations to distinguish the inventory record from appraisal assistance.
If a tax adviser needs a past-date value for inherited-property basis, read IRS Step-Up Appraisal Requests before treating a county notice as the tax-use date or value.
After you send the inquiry
A reply confirms the property, intended use, effective date and intended users. Fee, scope and delivery date are agreed before work starts. The report goes to the client named in the engagement. An acknowledgement alone does not establish an accepted assignment.
Questions about this request
When might an estate appraisal be useful?
It may support an inventory, transfer or beneficiary discussion when the adviser or recipient needs a property-specific value opinion. Obtain their instructions about the interest, date and documentation.
What does the quote need to cover?
The actual property, date, research and inspection scope, report recipients and their written instructions.