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Knowledge

Plain explanations of the rules that decide whether a valuation holds up — written by an AQB Certified USPAP Instructor who teaches them.

7,000+Valuation assignments
2,500+Appraisal reviews
50+Litigation engagements
21+Years of experience
1,000+Professionals instructed

What is USPAP, and why does everyone ask for it?

The standard that separates an appraisal from an opinion.

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What makes an appraisal “qualified” to the IRS?

The requirements that decide whether a deduction survives.

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Fair market value, replacement cost, and liquidation value

Three different numbers from the same asset — and how to pick the right one.

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IRS Form 8283, explained

What Section B actually requires, and who signs it.

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Retrospective and date-of-death valuations

Valuing property as of a date that has already passed.

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The FEMA 50 percent rule, in plain terms

Why the structure is valued separately from the land.

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How to photograph items for a desk appraisal

Good documentation is the difference between a firm number and a wide range.

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Appraisal, CMA, or Zestimate — what's the difference?

Three very different things that all produce a number.

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How a divorce appraisal actually works

Who orders it, what date it uses, and why neutrality matters.

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Estate and probate valuation: what to expect and when

Sequencing the appraisal so it does not hold up the estate.

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Supported adjustments, and why reviewers reject reports

The most common reason a residential appraisal comes back.

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What an appraisal review is — and when you need one

A distinct assignment, and often the cheapest first move in a dispute.

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Retaining a valuation expert: the process for counsel

Engagement, disclosure, deposition, trial.

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When your insurer's number is too low

Independent valuation in a claim dispute.

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Why the same machine has four different values

Value premises in machinery and equipment valuation.

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How to choose an appraiser

Six questions worth asking before you engage anyone.

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Appraisal glossary — 42 terms →

Ready for a number you can defend?

Tell us what you have and what it's for. You get a fixed written quote — never an hourly meter, never a sales call.

What the work actually looks like

Real assignments, client details removed — what each engagement actually turned on, rather than how it felt.

Estate & date of death

A house, a workshop of machine tools, a forty-year firearms collection and a stake in the family company — four disciplines that three appraisers had only partly covered. One engagement, one effective date, one set of assumptions.

IRS Form 8283

A donation the regulations would have aggregated past the appraisal threshold, which the donor had assessed item by item. One qualified appraisal covering the group, itemized, signed inside the window the regulations allow.

Litigation support

An opposing report whose number was not obviously wrong — which is what made it dangerous. It failed on its own certification, and was answered section by section with an independent valuation to the correct definition of value.

All six case studies →  ·  See a specimen report →

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