photo of Steuben Art Glass ready for antiques and estate appraisal services by appraiser Jerry L. Dobesh, ASA

Do You Need an Appraisal for Estate Tax or Probate? 


Do you need to settle an estate and require an appraisal for estate tax reporting, or for probate?  Jerry regularly performs appraisals for both of these intended uses.  He has extensive experience coordinating the appraisal of large estates that may require multiple appraisal experts.


Contact Jerry for a quote, or call.


Jerry understands the expectations and requirements of the IRS.  His reports are USPAP compliant.  He meets the IRS definition of “a qualified appraiser”, and his reports meet the IRS requirements of “a qualified appraisal”.  Further, as an independent appraiser who is not a dealer, Jerry meets the IRS requirement of “disinterested”.


Jerry has been in the antiques field for over 40 years, as a dealer, an auction house evaluator/appraiser, and as an independent appraiser.  He has experience to identify and value the important properties, as well as the common items of everyday life.   If you need a qualified, independent, Fair Market Value appraisal for estate tax reporting or for probate, Jerry can help.  He has developed a network of other accredited appraisers and trusted experts to address the wide variety of items which can be encountered in an estate.


Jerry L. Dobesh, ASA, is a Portland, Oregon, based antiques appraiser who specializes in appraisals for estates and trusts, insurance, and donations.  He specializes in antiques & decorative arts, and is an Accredited Senior Appraiser (ASA) with the American Society of Appraisers.


Prior to founding Dobesh Appraisal, Jerry spent over a decade as a full-time dealer, working in most of the United States and Canada.  Then as an auction house evaluator/appraiser, he consigned, estimated, and sold a wide range of antiques, firearms, collectibles, decorative and fine artworks, and entire estates.  At Dobesh Appraisal, Jerry provides qualified appraisals for estates, trusts, insurance, charitable contribution, and other needs.  His reports are USPAP compliant, and meet the 2020 IRS Qualified Appraiser/Qualified Appraisal requirements.

The IRS requires Fair Market Value as the type of value to conclude for estate tax reporting.  The definition of Fair Market Value for this intended use is:


“The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. The fair market value of a particular item of property includible in the decedent’s gross estate is not to be determined by a forced sale price.  Nor is the fair market value of an item of property to be determined by the sale price of the item in a market other than that in which such item is most commonly sold to the public, taking into account the location of the item wherever appropriate.  Thus, in the case of an item of property includible in the decedent’s gross estate, which is generally obtained by the public in the retail market, the fair market value of such an item of property is the price at which the item or a comparable item would be sold at retail.  For example, the fair market value of an automobile (an article generally obtained by the public in the retail market) includible in the decedent’s gross estate is the price for which an automobile of the same or approximately the same description, make, model, age, condition, etc., could be purchased by a member of the general public and not the price for which the particular automobile of the decedent would be purchased by a dealer in used automobiles. Source: (26 CFR §20.2031– 1(b)).


While the majority of Jerry’s work is in Portland and Vancouver, every year includes appointments statewide, including Bend, Eugene, Salem, and the throughout the Oregon Coast.  He is happy to travel when necessary, and regularly works throughout Washington State, Idaho, Montana, and Wyoming. Over the past 40 years, Jerry has worked in nearly every state.