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Service Form 709 · Form 8283 · Charitable Donation

Independent gift tax & charitable‑gift real estate appraisals — Utah

USPAP-compliant qualified appraisals for IRS Form 709 gift tax filings, intra-family transfers, charitable real estate donations, and IRS Form 8283 reporting. Independent, non-AMC. Signed by a Utah Certified Residential Appraiser (Lic. 10948175-CR00). Engaged by estate-planning attorneys, CPAs, donors, and charitable organizations.

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Dan Miner · Certified Residential Appraiser · Utah Lic. 10948175‑CR00

What is a gift tax or charitable‑gift appraisal?

A gift tax appraisal is a USPAP-compliant qualified appraisal of real estate transferred as a lifetime gift, used to report the gift's fair market value on IRS Form 709 (United States Gift Tax Return). A charitable-gift appraisal is the same work product applied to a different intended use: real estate donated to a qualified charitable organization, with the donor reporting the value on IRS Form 8283 (Noncash Charitable Contributions). Both report types are subject to the IRS's "qualified appraisal" standard.

The qualified-appraisal definition for charitable contributions is set by IRC § 170(f)(11) and the Form 8283 instructions; it requires a state-certified appraiser, an effective date within a defined window of the gift date, supportable comparable-sales analysis, and a signed appraiser certification. For Form 709, the IRS uses substantially the same qualified-appraisal standard with respect to real estate. Our reports are written to that standard from the start, with the relevant form, effective date, and intended user disclosed on the cover.

When do you need one?

  • Lifetime gifts of real estate above the annual exclusion. When the gifted value exceeds the annual gift exclusion, Form 709 must report the gift at fair market value — and the IRS expects a qualified appraisal supporting that value.
  • Intra-family transfers as part of estate planning. Parent-to-child transfers, grandparent-to-grandchild transfers, gifts into family LLCs or partnerships — all may trigger Form 709 reporting and benefit from a defensible appraisal even when the lifetime exemption absorbs the tax.
  • Charitable real estate donations over $5,000. Form 8283 Section B requires a qualified appraisal for noncash donations over $5,000; the appraiser also signs Section B. For donations over $500,000 the appraisal itself must be attached to the return.
  • Estate-planning structures (GRATs, IDGTs, family LPs). Grantor Retained Annuity Trusts, intentionally defective grantor trusts, and family limited partnerships often involve a real-estate transfer at a documented fair market value on a specific funding date.
  • Bargain sales to charity. Where real estate is sold to a charity for less than fair market value, the gift portion (the difference) is reported on Form 8283 and supported by an appraisal.
  • Conservation easements and partial-interest gifts. Donations of partial interests — conservation easements, fractional interests, remainder interests, life estates — require more specialized valuation work coordinated with the planning team.
  • Defensive documentation even when no return is due. Even when the lifetime exemption fully absorbs the gift tax, a contemporaneous qualified appraisal documents basis for the donee and pre-empts later IRS challenge.

Our process

  1. Planning team intake. Send the property address, the intended gift type (Form 709 lifetime gift, Form 8283 charitable contribution, estate-planning funding), the effective date (typically the gift or funding date), the intended user(s), and any relevant planning documents. We confirm scope and quote a fee in writing — usually within one business day.
  2. Engagement. Engagement letter names the donor, the recipient organization (for charitable work), the engaging attorney or CPA, and the intended use explicitly. For Form 8283 work, the appraiser-signed Section B is part of the deliverable.
  3. Inspection. Interior and exterior of the property, with photographs and measurement. For estate-planning funding dates near today, the inspection happens at or near the effective date; for older effective dates, we apply the same retrospective methodology used for estate work.
  4. Comparable research. Three to five closed comparable sales weighted for proximity, similarity, and time, drawn from a window straddling the effective date. The analysis is documented to a level that supports IRS scrutiny.
  5. Report and delivery. A 25–40 page narrative report with cover-page certification, signed by the appraiser, transmitted as a PDF. For Form 8283, the completed and signed Section B is delivered alongside the report. Typical turnaround: 5–7 business days from inspection access for standard work; 7–10 days for estate-planning funding work that requires coordination with the planning team.

Fees and turnaround

Gift tax and charitable-gift appraisal fees price near our standard residential baseline for typical single-family residences. Larger acreage, custom homes, fractional-interest work, and estate-planning structures coordinated with attorneys and CPAs price higher. Form 8283 Section B completion is included in the report fee. Submit a quote request with the property address and effective date for a firm number within one business day.

Turnaround is 5–7 business days from inspection access for standard work and 7–10 days for estate-planning coordination. Rush turnaround is available for year-end gift reporting deadlines, estate-planning funding dates, and charitable organization year-end donation receipts; flag the deadline at engagement.

Why hire an independent (non-AMC) appraiser for gift and charitable work

The IRS qualified-appraiser standard under IRC § 170(f)(11) and the regulations explicitly requires direct engagement, professional designation, and signed certification — the AMC model is structurally incompatible with that standard. The same logic applies to Form 709 work. Direct engagement with a state-certified appraiser produces the qualified appraisal the IRS expects, with a clean chain of independence and no AMC fee-split disclosed on the cover that the IRS could later use to question the report's independence.

Miner Appraisals is owner-operated. The appraiser who answers the inquiry is the appraiser who inspects the property and signs the report and the Form 8283 Section B. The license number on the cover page is verifiable directly at secure.utah.gov/llv/search. See our full credentials and license verification page.

Frequently asked

A USPAP‑compliant qualified appraisal of real estate transferred as a lifetime gift, used to report the gift's fair market value on IRS Form 709 (United States Gift Tax Return). The IRS expects the value reported on Form 709 to be supported by a qualified appraisal, especially for real estate, where Zestimate‑style estimates are not considered competent evidence.
For real estate transfers above the annual gift exclusion, yes — the IRS expects a qualified appraisal supporting the reported value. The qualified‑appraisal standard for charitable gifts of real estate is defined in IRC § 170(f)(11) and IRS Form 8283 instructions and requires a state‑certified appraiser, an effective date close to the gift date, comparable‑sales support, and a signed certification. Our reports are written to that standard for both Form 709 (taxable gifts) and Form 8283 (charitable donations).
Form 8283 reports noncash charitable contributions. For real estate donations valued over $5,000, the donor must obtain a qualified appraisal and complete Section B of Form 8283 (the appraiser also signs the form). For donations over $500,000, the qualified appraisal itself must be attached to the return. We complete Section B of Form 8283 and provide the underlying narrative appraisal for the donor's records and the IRS.
Both are qualified appraisals reporting fair market value to the IRS. The difference is the effective date and the form filed: a gift tax appraisal uses the gift transfer date as the effective date and supports Form 709 (filed by the donor during their lifetime). An estate appraisal uses the date of death as the effective date and supports Form 706 (filed by the estate after death). The same property may need both at different times if it is gifted during life and later inherited via the donor's remaining interest.
Gifts of partial interests — fractional undivided interests, remainder interests, life estates, LLC member interests holding real estate — require more specialized valuation work, often involving discounts for lack of marketability or lack of control. We work with the estate‑planning attorney or CPA on the structure and effective date; the appraisal addresses the underlying real‑property value, and partial‑interest discounts are typically applied by the planning team or a business‑valuation specialist based on the underlying appraisal.
Grantor Retained Annuity Trusts, intentionally defective grantor trusts, and other estate‑planning structures often involve a transfer of real estate at a documented fair market value at a specific date. The qualified appraisal is the evidentiary foundation those structures rest on — if the IRS later challenges the structure, a defensible appraisal at the funding date is what protects the planning. We work directly with the estate‑planning attorney on the effective date and intended‑user disclosures.
The IRS qualified‑appraiser standard (under IRC § 170(f)(11) and the regulations) explicitly requires direct engagement, professional designation, and signed certification — the AMC model is structurally incompatible. The same logic applies to Form 709 work. Direct engagement with a state‑certified appraiser produces the qualified appraisal the IRS expects, with a clean chain of independence.

Related reading

For high-net-worth estate-planning structures — GRATs, IDGTs, family limited partnerships, and the fractional-interest discount math that drives FLP-held real-estate valuations — see GRATs, IDGTs, and family LPs — real estate funding appraisals for Utah estate planners. For the Form 709 deep dive — annual exclusion vs. lifetime exemption, adequate disclosure and the 3-year statute of limitations, fractional-interest discounts, and the December 28 checklist — see Form 709 gift tax appraisals — what Utah year-end gifts actually need. For Form 8283 charitable real-estate donations specifically — the qualified-appraisal rules, the 60-day signature window, Section B mechanics, and the Form 8282 recapture trap if the donee sells inside three years — see Form 8283 real estate appraisals — what Utah donors actually need. Planning a December 31 gift? See when to commission a year-end real estate appraisal for the Q4 calendar, the gift-date trap, and the 6-week countdown to year-end. For date-of-death and probate work (Form 706 rather than Form 709), see our estate, probate & date-of-death appraisals service page. For divorce-related transfers (which sometimes interact with intra-family planning), see our divorce appraisals service page. For litigation work — including challenges to gift or estate valuations — see our expert-witness & litigation appraisals service page. Background on retrospective effective dates is covered in our retrospective appraisals for Utah attorneys guide.

Coverage

Gift tax and charitable-gift engagements regularly across Salt Lake County, Utah County, Davis County, Summit County, Wasatch County, Tooele County, Morgan County, and Weber County. Travel beyond these counties available for estate-planning work — ask.

Request a quote

Form 709, Form 8283, or an estate-planning structure? Get a quote.

Tell us the property and the gift / donation date — usually a same-day fee quote with turnaround commitment.