IRS step-up appraisals · San Bernardino, California
IRS Step-Up Appraisals in San Bernardino
We value one San Bernardino house as of the date of death, or the alternate valuation date, so an heir's tax basis rests on a written opinion of value. The report works the same way when the sale comes years after the death: it describes the market and the house as they stood on the earlier date.
1353 W Mill St, San Bernardino, CA 92410 · Monday–Saturday, 7am–7pm
Showing the Home as It Was
If the home was updated after the death, today's inspection cannot show the earlier condition on its own. Share what you have and tell us what changed and when. The appraiser decides what each record can support and states the assumptions that remain.
What to gather
- Property address and type
- Effective date and purpose
- Intended users
- Dated photographs
- Old listings
- Inspection or insurance paperwork
- Repair receipts
- Access and deadline
A recent month is not your effective date
RPR reports a median sold price of $515,000 for the City of San Bernardino in September 2026, with 48 properties sold. That covers one month, the city boundary only and a mix of property types. It cannot value a particular house on a date of death in another month or year, and it says nothing about condition.
Source: Realtors Property Resource (RPR), Sold Listings; September 2026; Single Family + Condo/Townhouse/Apt.; area: San Bernardino, California; accessed October 7, 2026.
Three Questions Today's Price Cannot Answer
Which date?
The default is the date of death. The alternate date six months later applies only if the executor makes a valid election on an estate tax return. The date is your adviser's call.
What condition was the house in?
A home may have been repaired, cleared out or remodeled since the death. Photos, listings and receipts help show its condition on the effective date.
Which sales speak to that date?
Comparable sales need to date from around the effective date. Later sales can help confirm facts about a property, but they do not describe the market as it stood then.
"Step-Up" Is a Label, Not a Promised Tax Saving
The rule looks to the value at death, so the new basis can land below what the owner originally paid, not only above it. Ask your tax adviser to confirm the effective date and the use before the report is ordered. An appraisal does not determine a tax result, and no report can guarantee acceptance by the IRS or a court.
How a Step-Up Assignment Moves
- Scope. Property, purpose, users, effective date and deadline, with a written scope, fee and delivery estimate first.
- Records and access. You share dated records and arrange any inspection.
- Research. The appraiser analyzes evidence from the period of the effective date and explains how it was used.
- Review. Check the effective date, use and assumptions, and flag factual errors.
Fee and schedule
Ask for a written scope, fee and delivery estimate. Missing records, research into an earlier market and a short deadline can affect the fee and the delivery date.
One date-of-death value may serve more than one need. Whether a single report can do so is a question for your adviser and the appraiser. If a probate is open, see probate appraisals.
Send the San Bernardino property address, the reason you need the value and the effective date your adviser has named. Phone 442-255-7778, or use our quote request page.
For your CPA or attorney: the tax background
Your adviser decides whether a return is filed, which date applies and what the file needs. In short:
- Under 26 U.S.C. 1014, an heir's basis is usually fair market value on the date of death. A section 2032 election uses the alternate valuation date instead.
- IRS Publication 551 defines fair market value and lists California among the community property states. When one spouse dies, the whole community property's value can become the basis, if at least half is includible in that spouse's gross estate. Whether a house is community property is a question for your adviser.
- If a return is filed, Schedule A of the Form 706 instructions calls for an explanation of how each real estate value was reached, with appraisals attached.
- For the California property tax side (Proposition 19), see our estate appraisals page.