Estates in the District face a double reporting reality: federal basis and estate rules on one side, and the District's own estate tax regime — with an exemption threshold well below the federal one — on the other. Both start from the same number: the property's fair market value as of the date of death. DC Metro Appraisals provides retrospective date of death appraisals throughout all eight wards of Washington, DC from $595, prepared by a Certified Residential Appraiser licensed in the District, Virginia, and Maryland.
A date of death appraisal develops fair market value under Treasury Regulation § 20.2031-1(b) as of the date of passing, or the alternate valuation date under IRC § 2032 when the estate elects it. That value establishes the heirs' step-up in basis under IRC § 1014, supports the estate's filings with the DC Superior Court Probate Division, and — because the District taxes estates the federal government doesn't reach — can determine whether DC estate tax applies at all. An unsupported number here isn't a shortcut; it's a liability.
A Capitol Hill rowhouse, a Petworth rowhouse, and a Brookland rowhouse can look identical on paper and diverge six figures in value — block-by-block variation, English basement income potential, renovation waves that hit one street and skipped the next. Estate properties are frequently original-condition homes in transformed neighborhoods, where separating land value from improvement contribution as of a past date is the whole assignment. That is documented-adjustment territory, and it is where our reports are built to live.
$595 flat for a single-family home, rowhouse, townhome, or condo in the District; properties valued over $1M — common in today's DC — carry a $100 surcharge, disclosed up front in the scheduling flow.
A: $595 flat for a single-family home, rowhouse, townhome, or condo, with a $100 surcharge for properties valued over $1M. Delivered 5-7 days from inspection.
A: Yes. The District imposes an estate tax with an exemption threshold well below the federal level, so estates that owe nothing federally can still owe DC. The date of death appraisal establishes the property value both filings depend on. Confirm current thresholds with the estate's tax professional.
A: Yes. DC Metro Appraisals is led by a Certified Residential Appraiser licensed in Washington DC, Virginia, and Maryland - all three jurisdictions many DMV estates touch.
A: With documented adjustments from comparable sales as of the date of death - including analysis of land contribution versus improvement condition, which drives value in original-condition District rowhouses.
A: Yes. The same USPAP-compliant report supports the DC Superior Court Probate Division filing, the attorney's file, and the CPA's basis and estate tax documentation.