Data last verified: April 2026
A probate appraisal is a USPAP-compliant written opinion of a property’s fair market value as of a specific legally required date — typically the decedent’s date of death — produced by a FL-licensed certified appraiser and accepted by Miami-Dade County Probate Court, the IRS, and Florida estate attorneys.
Home Value Inc. is a Miami Springs, FL-based certified real estate appraisal firm providing probate appraisals and retrospective date-of-death valuations for estates, personal representatives, and probate attorneys across Miami-Dade County.
Jhovan F. Rojas, FL Certified Residential Appraiser (License RD6109, DBPR-verified), delivers IRS-compliant probate appraisal reports for residential properties, condominiums, multi-family buildings, and vacant lots throughout Miami-Dade County.
Schedule a Miami-Dade probate appraisal with Home Value Inc. — call (786) 357-6511.
A probate appraisal is a USPAP-compliant, written fair market value opinion of real property owned by a deceased person, effective as of the decedent’s date of death. Florida Statute Section 733.604 requires the personal representative of a Florida estate to inventory all estate assets and establish their fair market value as of the date of death.
Real property — including residential homes, condominiums, multi-family buildings, and vacant lots — requires a certified appraisal from a FL-licensed appraiser to satisfy that statutory inventory requirement in Miami-Dade County Probate Court.
A probate appraisal in Florida serves three distinct legal and financial purposes. First, the appraisal establishes the fair market value figure that the personal representative reports on the estate inventory filed with the Miami-Dade County Probate Court. Second, for estates that file a federal estate tax return, the IRS requires a qualified appraisal — as defined under Treasury Regulation 1.170A-17 — to support the property values declared on IRS Form 706.
Third, the date-of-death fair market value establishes the stepped-up cost basis that heirs use to calculate capital gains tax when the inherited property is sold, so an accurate appraisal at the time of death protects heirs from inflated taxable gains years later.
| Probate Appraisal Purpose | Legal Authority | Who Requires It |
| Estate asset inventory | Florida Statute § 733.604 | Miami-Dade County Probate Court |
| Federal estate tax return | IRS Form 706 / Treas. Reg. 1.170A-17 | IRS Estate Tax Division |
| Stepped-up cost basis (capital gains) | IRC § 1014 | IRS / Heirs upon future sale |
| Equitable distribution among heirs | Florida Statute § 733.805 | Personal representative / Probate Court |
| Litigation support / disputed valuations | Florida Rules of Civil Procedure | Probate litigation attorneys |
Each purpose above requires a USPAP-compliant written report from a FL-licensed certified appraiser.
A Miami-Dade County Property Appraiser assessment record, a Zillow automated valuation, or a real estate agent CMA does not satisfy the evidentiary standard for any of the five contexts listed.
Home Value Inc. delivers three probate and estate appraisal service types for Miami-Dade County estates. Jhovan F. Rojas (FL License RD6109) authors each report and formats the deliverable to meet the specific documentary requirements of the requesting party — probate court, IRS, or estate attorney.
Date-of-death retrospective appraisal — A retrospective appraisal is a USPAP-compliant valuation in which the effective date of the appraisal is the decedent’s actual date of death, regardless of when the inspection or report is completed.
Jhovan F. Rojas identifies comparable sales that closed in Miami-Dade County on or near the date of death, applies market condition adjustments for the specific date, and delivers a written report with an effective date matching the legal date of death — so personal representatives and probate attorneys receive a court-ready valuation document tied to the correct statutory date.
Current-date estate appraisal — When a Miami-Dade County estate requires a property valuation as of the present date — for active sale pricing, partition proceedings, or equitable distribution among heirs — Home Value Inc. delivers a standard USPAP-compliant market value appraisal with a current effective date, accepted by Miami-Dade County Probate Court and Florida estate attorneys.
Retrospective appraisal for stepped-up basis documentation — Heirs who inherited Miami-Dade County real property and plan to sell face capital gains tax calculated from the date-of-death fair market value under IRC Section 1014.
Home Value Inc. prepares retrospective appraisals for heirs and estate accountants who need to establish or document the stepped-up cost basis for IRS purposes, even when the date of death occurred months or years earlier, so heirs avoid overpaying capital gains tax on appreciation that occurred before they inherited the property.
If you’re ready to get started, call us now!
Miami-Dade County real estate represents the largest single asset in most Florida probate estates, and the county’s property market requires local expertise to appraise accurately.
Miami-Dade County single-family home median prices reached $671,250 in November 2025, per the Miami Association of Realtors, with cumulative appreciation of nearly 145% since 2015.
A property valued at $300,000 in 2015 may carry a current market value exceeding $700,000 — a difference that directly determines estate tax exposure, heir distributions, and future capital gains liability if the stepped-up basis is not documented at the correct date-of-death value.
Miami-Dade County’s micro-market structure adds complexity to probate valuations. A condominium in a Brickell high-rise, a waterfront estate in Coconut Grove, a single-family home in Hialeah, and a vacant lot in Doral each require neighborhood-specific comparable sales analysis drawn from within the relevant submarket boundary.
Automated valuation models (AVMs) and Miami-Dade County Property Appraiser assessment records aggregate county-wide data and do not reflect the submarket price variation that the Miami-Dade County Probate Court and the IRS expect a qualified appraisal to capture.
Following the June 2021 Champlain Towers South collapse in Surfside, FL, Florida’s Legislature enacted mandatory structural reserve funding and milestone inspection requirements for older condominium buildings.
Miami condo median prices declined 9.5% year-over-year to $395,000 in November 2025, per the Miami Association of Realtors, as exposure to special assessments compressed values in pre-2000 towers across Brickell, Edgewater, and Miami Beach.
Probate estates holding condominium units in older Miami-Dade buildings require an appraiser who accounts for post-legislation assessment exposure in the comparable sales analysis — not one who applies a generic per-square-foot county average.
Jhovan F. Rojas references FEMA Flood Insurance Rate Maps (FIRMs), Miami-Dade County building department inspection records, and submarket MLS transaction data to resolve these variables in every Miami-Dade probate appraisal assignment.
For a detailed review of current Miami-Dade market conditions affecting estate valuations, the Home Value Inc. blog publishes updated Miami real estate market trend analysis.
The South Florida property appraisal process at Home Value Inc. follows four structured steps for probate assignments. Personal representatives, estate attorneys, and heirs each receive the same USPAP-compliant written report — formatted to meet the documentary requirements of Miami-Dade County Probate Court and the IRS.
Step 1 — Engagement. The personal representative, probate attorney, estate accountant, or heir contacts Home Value Inc. at (786) 357-6511. Jhovan F. Rojas confirms the property address, the required effective date (date of death or current date), and the purpose of the appraisal — probate inventory, IRS Form 706, stepped-up basis documentation, or equitable distribution. Home Value Inc. provides this initial consultation at no charge and in strict confidence.
Step 2 — Property Inspection. Jhovan F. Rojas visits the Miami-Dade County property, measures the total gross living area, photographs all interior and exterior areas, documents the current condition, and records lot dimensions and site characteristics.
For retrospective appraisals in which the property’s condition has changed since the date of death, Jhovan F. Rojas applies market-condition adjustments and documents the property’s condition as of the effective date using available records, photographs, and historical MLS data.
Step 3 — Retrospective Market Analysis. For date-of-death appraisals, Jhovan F. Rojas identifies comparable sales that closed in the relevant Miami-Dade County submarket on or near the date of death. Adjustments are applied for market conditions between the comparable sale dates and the effective date of the appraisal, so the final value opinion reflects what the property would have sold for on the specific date required by Florida Statute Section 733.604 or IRS Form 706 instructions.
Step 4 — IRS-Compliant Report Delivery. Home Value Inc. delivers a comprehensive written appraisal report formatted to USPAP standards and structured to meet IRS qualified appraisal requirements under Treasury Regulation 1.170A-17.
The report includes: property description and photographs, valuation methodology, comparable sales with adjustment grid, market condition analysis, and the appraiser’s signed certification. Standard delivery runs 3–5 business days from the inspection date.
The estate appraisal preparation guide published by Home Value Inc. outlines seven steps that personal representatives can take before the inspection date to ensure all property features are accurately captured in the final report.
Request a Miami-Dade probate appraisal from Home Value Inc. — call (786) 357-6511 or complete the contact form at homevalueinc.com/contact-us/.
Home Value Inc. serves four primary client types for Miami-Dade County probate appraisal assignments. Each client type receives the same USPAP-compliant written report — formatted to the specific documentary standard required by their role.
Personal representatives — A personal representative (the term Florida law uses for an executor under Florida Statute Section 733.602) is responsible for inventorying all estate assets at fair market value as of the date of death.
Home Value Inc. delivers a written appraisal report that satisfies the inventory documentation requirement under Florida Statute Section 733.604, thereby allowing the personal representative to fulfill the statutory duty without exposure to beneficiary challenges regarding the valuation methodology.
Probate and estate attorneys — Miami-Dade County probate attorneys order appraisals from Home Value Inc. for estate inventory filings, contested valuation proceedings, and equitable distribution disputes in Miami-Dade County Probate Court.
For a full review of the credentialing and documentation standards that distinguish a probate-qualified appraisal from a general market value report, the Home Value Inc. resource on hiring the right appraiser for Florida probate property provides the specific criteria Florida probate courts apply.
Estate accountants and CPAs — Accountants preparing IRS Form 706 (United States Estate Tax Return) or advising heirs on stepped-up cost basis under IRC Section 1014 require a qualified appraisal that meets the IRS definition under Treasury Regulation 1.170A-17.
Home Value Inc. delivers IRS-compliant probate appraisal reports that include the appraiser’s credentials, USPAP certification, and the signed declaration required for qualified appraisal status.
Heirs and beneficiaries — Heirs who inherited Miami-Dade County real property and plan to sell face capital gains tax exposure if the stepped-up basis is not documented with a qualified appraisal. Home Value Inc. prepares retrospective date-of-death appraisals for heirs and beneficiaries at any time after the date of death, ensuring the IRS-required cost-basis documentation is available before the property is listed for sale.
The property valuation guide published by Home Value Inc. explains the three USPAP-recognized valuation methods — Sales Comparison Approach, Income Approach, and Cost Approach — and identifies which method applies to each Miami-Dade property type.
If you’re ready to get started, call us now!
Home Value Inc. is a Miami Springs, FL-based certified real estate appraisal firm with a verified track record of delivering USPAP-compliant probate appraisals for Miami-Dade County estates, probate courts, and IRS submissions.
Jhovan F. Rojas (FL Certified Residential Appraiser, License RD6109, DBPR-verified) was born and raised in Miami Springs and has completed appraisal assignments across every major Miami-Dade County neighborhood, including Brickell, Coconut Grove, Coral Gables, Miami Beach, Hialeah, Kendall, and Doral.
Verified credentials and service standards:
What is a probate appraisal in Florida?
A probate appraisal in Florida is a USPAP-compliant written opinion of a property’s fair market value as of the decedent’s date of death, required under Florida Statute Section 733.604 for estate inventory purposes. Home Value Inc. delivers probate appraisals accepted by Miami-Dade County Probate Court and Florida estate attorneys.
Does Florida law require a certified appraiser for probate real estate?
Florida Statute Section 733.604 requires the personal representative to establish fair market value for all estate real property. Miami-Dade County Probate Court and the IRS accept only a USPAP-compliant written report from a FL-licensed certified appraiser — not a county assessment record, AVM, or agent CMA — as qualifying documentation.
What is a date-of-death retrospective appraisal?
A date-of-death retrospective appraisal is a USPAP-compliant valuation in which the effective date is the decedent’s actual date of death, regardless of when the appraisal is ordered or completed. Jhovan F. Rojas identifies Miami-Dade County comparable sales from on or near the date of death and delivers a written report with an effective date matching the required legal date.
Can Home Value Inc. complete a probate appraisal if the death occurred years ago?
Yes. Home Value Inc. provides retrospective date-of-death appraisals for Miami-Dade County properties regardless of how much time has passed since the date of death. Jhovan F. Rojas applies historical MLS comparable sales data and market-condition adjustments to produce an effective-date valuation tied to the date of death.
Do most Miami-Dade estates owe federal estate tax?
No. The federal estate tax exemption in 2026 is $15 million per individual, established by the One Big Beautiful Bill Act signed on July 4, 2025. The vast majority of Miami-Dade County estates do not reach that threshold. A USPAP-compliant probate appraisal remains necessary, however, to establish the stepped-up cost basis under IRC Section 1014 for future capital gains tax calculations.
How long does a Miami-Dade probate appraisal take?
A Miami-Dade County probate appraisal from Home Value Inc. takes 3–5 business days from the on-site inspection date under standard delivery. Expedited delivery is available on qualifying assignments. The on-site property inspection takes one to two hours, depending on the property’s size and complexity.
Who can order a probate appraisal from Home Value Inc.?
Personal representatives, probate and estate attorneys, estate accountants, CPAs preparing IRS Form 706 submissions, and heirs establishing stepped-up cost basis under IRC Section 1014 may all order a probate appraisal from Home Value Inc. Call (786) 357-6511 to initiate an assignment.
What Miami-Dade County property types does Home Value Inc. appraise for probate?
Home Value Inc. appraises single-family homes, condominiums, townhomes, multi-family residential buildings, and vacant lots across all Miami-Dade County neighborhoods for probate purposes. Jhovan F. Rojas applies submarket-specific comparable sales analysis for each property type and neighborhood.
Schedule your Miami-Dade probate appraisal with Home Value Inc. — serving personal representatives, estate attorneys, and heirs across all Miami-Dade County neighborhoods. Call (786) 357-6511.
Home Value Inc. performs residential and commercial appraisals for its clients in greater Miami-Dade County and the following cities in South Florida. We provide services to the following cities -
