International Society of Appraisers

MAY 13, 2025

5/22/2025 12:00:00 AM Fair market value (FMV) is foundational in Canadian personal property appraisals prepared for charitable donations, estate administration, and cultural property certification applications. Comparables must be credible, relevant, and adjusted for differences in quality, condition, scale and provenance.

Appraiser/appraisal 40

Appraiser/appraisal Market Value Valuation Tax Liabilities 40

International Society of Appraisers

MARCH 14, 2025

The definition may vary slightly from federal government definitions used to determine tax liabilities. There are different marketplaces depending on many factors, including: urgency to sell, quantity, condition of the property, and the quality of the items. The marketplace will depend on the type of property being appraised.

Appraiser/appraisal 52

Appraiser/appraisal Market Value Appraisal Reports Hypothetical Condition 52

Penrose Appraisals

JANUARY 6, 2024

Estate tax liability. State and federal taxes are a complicated subject and you should always be guided by your accountant or tax advisor. But in determining the tax owed, an appraisal may be required in order to value all of the belongings of the estate. For example, in Pennsylvania, the tax is 4.5%

Appraiser/appraisal 52

Appraiser/appraisal Charitable Donations Estate Tax Insurance 52

Harrison Appraisals

APRIL 7, 2023

Condition issues, wear and tear, damage and environmental factors can also affect collectability and value. Condition issues, wear and tear, damage and environmental factors can also affect collectability and value. Antiques Do Not Always Appreciate in Value Furthermore, antiques do not always appreciate in value.

Appraiser/appraisal 52

Appraiser/appraisal Insurance Antiques and Decorative Arts Credentialing 52