Retrospective Appraisals

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Most of the appraisal requests we receive call for a current opinion of value, but in some cases, a valuation as of a date in the past is desired. An appraisal performed at the present time with an effective date as of a date in the past is technically known as a Retrospective Appraisal. Retrospective appraisals may be needed for a variety of reasons including;

  • Property tax appeal – valuation for a specified tax year
  • Litigation – valuation as of the date of loss
  • Estate or inheritance tax – valuation as of the date of death
  • Insurance claims – valuation as of the date of loss
  • Income tax – valuation as of date of acquisition
  • Condemnation proceedings – date of petition to condemn

It is important that the appraiser be fully informed as to the intended use of the appraisal by the client to insure proper documentation. Should you have need for a retrospective appraisal, please contact us so we can discuss your specific needs.


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Mike Brubaker