Probate Appraisals | North Sound Valuation of Seattle

The estate has to state a value. Whether it needs an appraiser is a separate question.

When a Seattle homeowner's estate goes through probate, the personal representative must put a figure on the house as of the date of death. Washington lets that person hire help, and two situations call for an appraisal by name.

Ask about a probate appraisal | Call 206-350-7003

Must a Seattle estate have the house appraised for probate?

Not automatically. Washington gives the valuing job to the personal representative, the person appointed to settle the estate. Under RCW 11.44.015, the representative must make and verify by affidavit an "inventory and appraisement" of the estate's property within three months after appointment, unless the court allows longer, and "shall determine the fair net value, as of the date of the decedent's death," of each item.

That document "may, but need not be, filed" with the court. Heirs, unpaid creditors who have filed a claim and the Department of Revenue can request a copy in writing, and any party in interest may challenge it (RCW 11.44.035).

An appraiser comes in through RCW 11.44.070: the representative "may employ a qualified and disinterested person" to help establish the date-of-death fair market value of any asset whose value "may be subject to reasonable doubt."

Two situations that call for an appraisal

A sale the court must confirm. A representative with nonintervention powers may sell real property without a court order (RCW 11.68.090). Where the court does have to confirm a private sale of real estate, the offer must be at least 90 percent of the appraised value, and the property must have been appraised within one year before the sale (RCW 11.56.090).

A Washington estate tax return. Washington has no inheritance tax. It has an estate tax, and a return generally must be filed when the gross estate equals or exceeds the exclusion amount for the date of death: $3,000,000 for a death from July 1 through December 31, 2026 (RCW 83.100.050; Department of Revenue tables). For real estate that was not sold, the Department's estate tax FAQ says value is determined "through the use of a certified appraisal," and that the probate inventory "is not valid supporting documentation."

Ask the estate's attorney whether either applies before you order anything.

How a probate moves through King County

Probate is a superior court matter (RCW 11.96A.040). When one is filed in King County Superior Court, it is presented to the Ex Parte and Probate Department. Under Local Civil Rule 82, a probate is designated to the case assignment area where the person who died principally resided, and all of the city of Seattle lies in the Seattle Case Assignment Area.

Matters that need no notice are presented "Ex Parte via the Clerk." Matters that need notice go on a calendar: Local Civil Rule 98.04 lists those that must be noted for hearing at least 14 days in advance, including motions to confirm a sale of real estate. If a report is needed for such a hearing, count back from that notice period.

Date, condition, reader: three things that shape the value

The date

The inventory looks to the date of death. A sale or a buyout among heirs can point to another date. Have the attorney name the effective date before work starts.

The condition on that date

If the house has been cleared, repaired or updated since the death, today's condition is not the one to value. Dated photographs and repair invoices help. So do permit records: the Seattle Department of Construction and Inspections says its online Permit and Property Records library includes scanned permits going back to approximately 1894.

The people who will rely on it

Name everyone who will rely on the report, such as heirs, a buyer or the Department of Revenue.

What the house was worth on the day the owner died

A retrospective appraisal gives an opinion of value as of a past date, using sales and market conditions from that time.

The King County Assessor values property for taxation, and its residential property taxes page says most properties are valued as of January 1 of the year before the taxes are paid. Its eReal Property search shows sale history, and the King County Recorder's Office keeps recorded deeds. Those are inputs to check, not the answer.

A citywide median is further removed. The September 2026 figures on our Seattle service area page describe a month of sales across the city, not one house on one day.

Tax questions belong to your adviser

There is no federal inheritance tax; the federal estate tax applies to the estate, and only above the year's threshold. The IRS says a return is required for a U.S. citizen or resident who dies in 2026 when the gross estate, increased by adjusted taxable gifts and the specific gift tax exemption, is valued at more than $15,000,000.

The IRS also explains that the basis of inherited property is generally its fair market value on the date of death, even when no estate tax return is filed. Washington is a community property state, and IRS Publication 555 covers basis for a surviving spouse. Your tax adviser decides how those rules apply. See also our IRS tax appraisal page.

What to have on hand when you call

Bring or describe	Why it helps
The address and the date to be valued	Place the home and set the period the research has to cover.
What the value is for, and who will rely on it	An inventory, a court-confirmed sale and an estate tax return ask different things of a report.
The attorney's instructions	Shows what the report must contain before a fee is quoted.
Condition then, and changes since	Separates the house on that date from later work.

How the assignment runs

Describe the assignment. Give the address, the date to be valued, who will rely on the report and any deadline. Get the scope, fee and delivery estimate in writing before work starts.
Open the house and the records. Arrange access if the home must be seen, and share what shows its condition on the date.
Read the report. Check the date it values, the use it was written for and what it assumes.

Washington makes the Uniform Standards of Professional Appraisal Practice the standard for real estate appraisal (WAC 308-125-200). A standard is not a promise that a court or agency will accept a report.

Fees and timing for a probate appraisal

Ask for a written scope, fee and delivery estimate. Check availability before you count on a hearing or filing date.

If the home is held in a trust, see our trust appraisal page. The appraisal services page lists the rest.

Start with the address and the date

Give us the Seattle address, the date to be valued and who needs the report. Confirm the purpose and the date with the estate's attorney first.