For attorneys & CPAs
Values that hold up when someone pushes back.
Date-of-death and retrospective valuations, partition and dissolution matters, and independent review of someone else's report. Written to be defended: clear effective date, documented method, evidence on the page.
Who we serve
01
Estate & trust attorneys
Date-of-death values for probate, basis, and distribution, on a schedule that fits the estate.
02
CPAs & tax advisors
Retrospective values your filing can rely on, with the effective date and support spelled out.
03
Litigators
Partition, dissolution, and dispute matters, with an appraiser who can explain the work.
04
Family & business counsel
Buyouts, succession, and equalization among heirs or partners.
Retrospective values, properly developed
A date-of-death or other retrospective assignment asks what a property was worth on a specific day. We build the answer from the sales, leases, and conditions that existed as of that date and document why each one supports the conclusion. Work can be done months or years after the fact.
For estates that will not file a federal estate tax return, an evaluation effective the date of death is often enough for basis. When a return is filed, heirs may disagree, or the property is complex, we recommend a USPAP appraisal. We will tell you which we think the matter needs before you engage us.
Independent, and it matters here
Rove Valuations is a separate company whose only business is valuation. Our fee is set before we start and does not change with the conclusion, so nothing about our compensation moves with the number. In a contested matter, that is the first question opposing counsel asks, and the answer should be ready.
We are engaged by the party who needs a credible value, not to reach a number. That is also what makes a report useful in settlement talks.
Where we are most often called
Montana property brings its own questions: water rights, access, grazing leases, and ag land whose assessed value has little to do with market value.
- Date-of-death and estate valuations
- Partition actions and partnership dissolutions
- Divorce and family matters
- Charitable contributions of real estate
- Property tax appeal support
- Independent review of another appraiser’s report
Questions
What clients ask us.
- Can you value property as of a date in the past?
- Yes. Retrospective valuations are a large part of our practice, including date-of-death work for estates. We develop the value from evidence that existed as of the effective date.
- Will an appraiser testify if the matter goes to hearing?
- Tell us early if litigation is likely, because it changes how the work is scoped from the start. Whether we can testify depends on the matter and the appraiser assigned, and we will tell you plainly at the outset what we can commit to rather than leave it open.
- Does an estate need an appraisal or an evaluation?
- Federal tax law requires fair market value, not a particular report type. Estates that do not file Form 706 often use an evaluation for basis; a filed return, a likely dispute, or a complex property calls for a USPAP appraisal. Your judgment on the matter governs.
- Can you review an appraisal the other side produced?
- Yes. We perform independent appraisal reviews and can identify where a report departs from accepted methodology or leaves a conclusion unsupported.
- Do you handle ranches and farmland?
- Yes, in all 56 Montana counties, including the water rights, leases, and access issues that drive value on ag property.
- How is confidentiality handled?
- Assignment results are confidential and released only to the client and parties the engagement identifies, consistent with USPAP confidentiality obligations.
Get started
Tell us what the matter needs.
The property, the effective date, and where this is headed. We will tell you which product fits and what it will take.