Property Valuation

What is a 'retrospective appraisal' and when might one be needed in Nevada?

AAn appraisal predicting future value in Nevada's growth markets
BAn appraisal with an effective date in the past — used for estate tax purposes, litigation (value at time of divorce or damage), estate settlements, and tax appeals in Nevada✓ Correct
CAn appraisal reviewing a prior appraiser's work for errors
DA Nevada appraisal update required when a property has not sold

Explanation

A retrospective appraisal uses an effective date in the past while being prepared today. Uses include: estate tax valuation (IRS requires value at date of death), litigation (property value at time of divorce, easement taking, or damage), and tax appeals (market value during the assessment period). In Nevada, retrospective appraisals are commonly needed for probate, disputed real estate transactions, and property tax challenges. The appraiser uses historical market data to reconstruct past value.

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