When a Washington County homeowner passes away, one of the first technical hurdles an executor or trustee faces is establishing the property’s date-of-death value. This number is not a formality. It becomes the foundation for probate filings, estate tax reporting, and the heirs’ future capital gains position.
As a local Washington County appraiser who works regularly with probate attorneys, executors, and families, I see the same mistakes repeated. Most are well intentioned. Many end up costing estates time, credibility, and real money.
Based on day-to-day estate appraisal work in Washington County, this article is intended to help executors navigate probate more confidently. It outlines common date-of-death valuation mistakes and explains what documentation helps ensure the estate is properly supported.
What “Date-of-Death Value” Really Means
The date-of-death value is the fair market value of the property as of the owner’s actual date of death. It is not the value when the home is listed, the value after cleanup or renovations, the value months later after market changes, or an online estimate or county tax assessment.
In a probate context, this value is typically established through a retrospective estate appraisal, prepared specifically for trust administration, probate filings, and tax reporting. Probate courts, tax authorities, and beneficiaries rely on this value as a historical snapshot.
The appraiser’s role is to reconstruct the market conditions and the property’s condition exactly as they existed on that date, even if the appraisal itself is completed later. That distinction is where many probate issues begin.
Mistake One: Using the Sale Price Instead of a Date-of-Death Appraisal
Executors in Washington County often assume that if the property sells, the sale price can simply be used as the estate value. In limited circumstances, a sale price may help support a date-of-death value, but only when the timing is close, the property condition is unchanged, and the market has remained stable.
In practice, most estate properties undergo some level of change. Deferred maintenance is addressed, homes are cleaned or staged, repairs are made, or market conditions shift between the date of death and the eventual sale. When that happens, the sale price no longer reflects the historical value required for probate.
A properly prepared date-of-death estate appraisal remains the most defensible approach, even if the home later sells for more or less.
Mistake Two: Ignoring the Property’s Actual Condition on the Date of Death
This is one of the most common and costly errors in probate valuation. Executors understandably describe the property as it appears today, not how it appeared on the date of death. Probate value, however, is tied to the condition at that exact point in time.
Outdated finishes, roof or structural issues, deferred maintenance, hoarding, or damage from leaks or neglect all directly affect value. When a home is cleaned out or repaired after death and that context is not documented, the resulting appraisal may overstate the true date-of-death value.
From an estate administration standpoint, that can increase tax exposure or create disagreements among beneficiaries.
Mistake Three: Relying on Online Estimates or Tax Assessed Values
Automated valuation models and county tax assessments are not designed for probate purposes. They do not evaluate interior condition, they do not perform retrospective market analysis, and they are not written to withstand legal or tax scrutiny.
In Washington County probate matters, informal estimates may feel convenient, but they do not meet the standard required for trust and estate reporting. A formal estate appraisal provides documentation that can be relied upon if questions arise later.
Mistake Four: Hiring a Non-Local or Inexperienced Probate Appraiser
Trust and estate appraisals require a different skill set than purchase or refinance appraisals. The appraiser must be experienced with retrospective valuations, understand Washington County neighborhoods at a granular level, and know how to analyze historical market behavior accurately.
Local market knowledge matters. Two properties that appear similar on paper can carry very different values depending on location, zoning, buyer demand, and the specific market conditions at the time of death. Working with a qualified Washington County appraiser ensures those factors are properly reflected in the valuation.
What Executors Should Document
Executors do not need to be real estate experts, but thorough documentation can significantly strengthen an estate appraisal.
Photographs taken near the date of death are extremely helpful. Interior and exterior photos, even informal cell phone images, help establish condition, particularly if they were taken before clean out or repairs.
A written description of the property’s condition at the time of death is also important. This should include deferred maintenance, known issues such as roof leaks or mechanical problems, the level of updating, and the general state of cleanliness or clutter.
If repairs or improvements were completed after death, documenting what was done, when it was done, and the approximate cost allows the appraiser to clearly separate date-of-death value from post-death improvements.
Prior listings, appraisals, or inspection reports can also provide useful historical context. Executors who want a clearer understanding of how appraisal reports present and explain these details may find it helpful to review how to read an appraisal report, particularly when questions arise during probate administration.
Finally, timely access to the property helps avoid assumptions that can weaken the final report.
Why Getting the Date-of-Death Value Right Matters
A well supported date-of-death estate appraisal reduces disputes among heirs, supports stepped-up basis calculations, holds up under probate court or tax authority review, and demonstrates executor diligence.
Poorly supported values, by contrast, can reopen settled matters years later and place unnecessary burden on executors and beneficiaries.
A Local Perspective
Washington County real estate is not one size fits all. Market behavior varies widely by neighborhood, property type, and timing, and probate valuations require both technical appraisal expertise and hands-on familiarity with local market trends. At Worthington Appraisals, my focus is on providing clear, defensible estate appraisals that reflect actual Washington County market conditions as they existed on the date of death.
If you are serving as an executor or trustee and are uncertain whether a property’s date-of-death value has been properly supported, reviewing the situation early with a qualified local appraiser can often prevent complications later in the probate process. Contact Worthington Appraisals to discuss your property and situation.