Property Valuation

An appraisal that is performed for estate purposes in Wyoming must reflect the property's fair market value as of:

AThe current date of the appraisal
BThe date of death of the decedent✓ Correct
CThe date the estate is closed
DThe date the property is listed for sale

Explanation

For estate tax and probate purposes, the property must be appraised at fair market value as of the date of the decedent's death, not the current date or listing date.

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