COMMERCIAL REAL ESTATE APPRAISALS

Pre-Sale

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Tax Strategy Appraisals for Commercial Real Estate

Strategic tax planning often hinges on knowing the future value of your commercial real estate. Whether preparing for a property sale, generational wealth transfer, or gifting assets, a pre-liquidation appraisal helps establish fair market value for tax positioning and compliance. At SM RE Inc., we deliver precise, well-supported valuations across Los Angeles, Orange County, and Southern California, tailored to your long-term financial goals.

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What Is a Pre-Liquidation or Tax Planning Appraisal?

A pre-liquidation or tax planning appraisal is a forward-looking real estate valuation used to estimate a property’s fair market value prior to a significant financial event—such as a sale, gift, or transfer. These appraisals help owners, investors, and estate planners understand tax implications, reduce liability, and develop strategies that align with IRS compliance requirements. Unlike typical market appraisals, these valuations are often part of larger planning efforts involving attorneys, accountants, and financial advisors.

When Is a Pre-Liquidation Appraisal Required?

Pre-liquidation or tax planning appraisals are commonly required in scenarios such as:

Preparing for a future property sale to estimate potential capital gains tax exposure.
Transferring property through gifting or inheritance, where fair market value determines tax obligations.
Establishing basis for charitable donations involving real estate assets.
Planning generational wealth transfers, including family limited partnerships (FLPs) or irrevocable trusts.

These appraisals serve as a proactive financial tool, helping stakeholders make informed decisions and avoid unexpected tax consequences.

What Does a Pre-Liquidation or Tax Planning Appraisal Include?

A high-quality pre-liquidation appraisal should provide:

Fair Market Value (FMV) based on IRS-compliant standards and valuation methodology.
Detailed analysis of the property’s physical, financial, and locational characteristics.
Comparable sales data and income approaches (when applicable).
Supportive documentation to withstand IRS or auditor scrutiny.
Clear reporting tailored to attorneys, CPAs, financial advisors, and estate planners.

At SM RE Inc., our appraisals are designed for strategic use — offering clarity, defensibility, and planning foresight.

Property Types we cover

At SM RE Inc., we perform tax planning appraisals for a wide range of commercial real estate assets, including:

Multi-Family
Industrial
Retail
Office
Mixed-Use
Land

We understand the nuances of each property type and use market data to ensure your valuation is defensible, well-supported, and compliant with IRS and court standards.

Why Choose SM RE Inc. for tax planning Appraisals?

Choosing the right appraiser is critical when it comes to estate planning, probate, and IRS compliance. Here’s why attorneys, fiduciaries, CPAs, and estate executors across Southern California trust SM RE Inc.:

Certified General Appraiser with deep expertise in commercial real estate valuation
Experience with legal, tax, and probate-related appraisals
Reports prepared to IRS standards and fully defensible in audits or court
Fast turnaround and responsive service tailored to professional clients
Local market knowledge spanning Los Angeles, Orange County, Long Beach, and the South Bay
Support for Form 706, Form 709, and 1041 valuation needs

We don’t just deliver numbers—we deliver confidence, credibility, and compliance.

Get a Pre-Sale Appraisal You Can Count On

If you’re planning a commercial property sale, transfer, or gift, an accurate valuation is key to minimizing tax exposure and maximizing strategic outcomes. SM RE Inc. provides clear, IRS-compliant appraisals for tax planning across Southern California.

📞 Call us at (310) 650-8798
📧 Email: sam@smreusa.com
📍 Serving: Los Angeles, Orange County, Long Beach, and Southern California