Washington rules behind each service
Several of these services turn on a Washington statute or a Snohomish County office. A short orientation before you choose:
- For probate valuations. The personal representative lists the estate's property and sets each item's value as of the date of death (RCW 11.44.015), and may bring in a qualified, disinterested person when a value is open to reasonable doubt (RCW 11.44.070). How a probate value is set here
- For divorce appraisals. Washington is a community property state, yet RCW 26.09.080 directs the court to divide property in a way that is just and equitable, which need not mean half each. Valuing a marital home
- For estate appraisals. Washington has no inheritance tax. A Washington estate tax return is needed only when the gross estate reaches the filing threshold for the date of death. Inherited homes and the Washington estate tax
- For IRS step-up appraisals. Federal basis generally follows the value on the date of death, and for a married couple's community property home the surviving spouse's half can also take a date-of-death basis (26 U.S.C. 1014(b)(6)); ask your tax adviser whether that fits your case. Date-of-death values and basis
- For residential appraisals. The Snohomish County Assessor's values reflect market value as of January 1 of the assessment year, and an owner who disagrees can petition the county Board of Equalization. Home values and assessment appeals
- For rush appraisals. Probate inventories, the Washington estate tax return and assessment appeals all run on fixed clocks. Deadlines behind a rush request
These notes describe what each rule says. Your attorney or tax adviser decides how it applies to your situation, and our service area page covers Marysville's neighborhoods and the county offices that keep property, court and tax records.