IRS
Appraisals
Tax-related commercial real estate valuation documentation across Oregon. Gold Rush Appraisal provides appraisals to support tax filings without promising IRS acceptance. State Certified. Request a quote.
An IRS appraisal provides valuation documentation of commercial real estate for tax-related purposes — such as estate, gift, contribution, or other filings where a qualified appraisal may be required. It supports the filing without promising IRS acceptance.
What the service involves
The assignment is an appraisal concluded under a defined value definition (typically fair market value) and intended use for a tax-related filing, with an effective date set to the relevant tax date. The deliverable is a written appraisal report documenting the scope, effective date, market evidence, and value conclusion. Tax treatment and acceptance depend on the IRS and your tax advisor.
When clients need this service
Taxpayers, executors, attorneys, and CPAs use IRS appraisals when a supported valuation of commercial real estate is needed for a tax filing. For example, an executor filing an estate tax return that includes commercial property may need a qualified appraisal as of the date of death. The intended use is set to the specific filing.
What the analysis considers
The analysis considers the property's characteristics and condition, market conditions and comparable evidence as of the effective date, the applicable value definition, and the intended use. The valuation approaches applied depend on the property type and data. The conclusion is a supported opinion of value for the filing, not a guarantee of IRS acceptance or a particular tax outcome.
Documents and information that may help
Not every item below is mandatory for every assignment. The records that matter depend on the property and the agreed scope; we will confirm what is needed during the initial discussion.
- Property address and description
- The tax purpose and the relevant effective date
- Property condition and tenancy as of that date, if known
- The intended use and intended users
- Any relevant tax or filing documents
How the engagement works
We begin by discussing the tax purpose and the effective date to confirm scope and the value definition. After agreeing on scope, we research market conditions and comparable evidence as of that date, analyze the data, and deliver a written appraisal report. Scope, fees, and timing depend on the property and the filing requirement.
IRS Appraisals — Questions & Answers
Request Your
Free Appraisal Quote
Tell us a little about your property and assignment. To help us scope the work, please include the property address, property type, assignment purpose, the relevant valuation date, and your requested completion date. We will review your details and reach out promptly.
503-926-6128- Accurate, unbiased opinions of value
- Confident decisions backed by real data
- Professionally defensible reports
- Direct access to your appraiser from start to finish

Request Your
Free Appraisal Quote
Contact Gold Rush Appraisal today for a free, no-obligation commercial real estate appraisal quote.