Appraisals

APPRAISALS

At Roland Auctioneers & Appraisers, our work begins with a clear understanding of the property in our care. Accurate valuation is the foundation of responsible estate planning, collection management, and the many practical decisions that follow. Families, fiduciaries and advisors rely on us because we combine long standing market knowledge with attentive, individualized service.

How We Work

Each assignment starts with a conversation. We listen closely to the needs of the estate or collection, outline the appropriate scope, and provide guidance on deadlines, report formats and next steps. Our team manages every stage of the process with a focus on organization and clarity, whether we are appraising a single item or an entire household.

Because Roland’s operates both an appraisal division and a full service auction gallery, we offer insight into current market conditions at every level. This includes regional, national and specialty markets, as well as practical support when families need help with removal, donation or the placement of property after valuation.

Professional Standards

Every appraisal produced by Roland Auctioneers & Appraisers complies with the Uniform Standards of Professional Appraisal Practice. This adherence is essential for IRS filings, insurance coverage, charitable donation requirements and any situation where a defensible, well supported valuation is needed.

Our credentialed appraisers hold memberships in leading professional organizations such as the Appraisers Association of America and International Society of Appraisers, reflecting our commitment to ongoing education and ethical practice.

For questions or to discuss an upcoming project, contact our Appraisals and Collection Management Services Department at julia@rolandauctions.com or 212-425-0221.

Specialized Expertise

Roland Auctioneers & Appraisers maintains an experienced in-house team with strengths across fine art, decorative arts, jewelry, Americana, militaria, collectibles, and rare books and manuscripts. The range of expertise within our appraisal team parallels the scope of our auction offerings, allowing us to value estates and collections with confidence across many categories. 

This core group handles the majority of properties we encounter in estates and private collections, drawing on decades of combined experience in valuation and market analysis.

Our Expanded Reach 

For unusual, highly technical or category specific projects, we draw on a trusted national network of qualified appraisers and subject specialists. These relationships allow us to assemble the right expertise for assignments involving niche markets, scientific analysis, conservation concerns or exceptionally large collections. 

All outside specialists we engage meet professional appraisal standards and work under the same USPAP requirements that guide our in-house team.

Appraisal Services

Appraisals can serve a variety of purposes, each with its own set of requirements and uses. Some common reasons our clients request appraisals include:

• Estate Tax: To determine the fair market value of the assets belonging to an estate for IRS estate tax filing or legal distribution among heirs.

• Estate Planning: To assist in estate settlement, trust administration, or tax planning by determining the value of assets for estate taxes, inheritance purposes, or asset distribution.

• Gift Tax: To determine the fair market value of assets being transferred as a gift for IRS reporting purposes. A qualified appraisal ensures accurate valuation for Form 709 and supports proper tax documentation. Reliable valuation helps donors and advisors avoid penalties, supports long term planning, and establishes the correct basis for future capital gains.

• Capital Gains: To establish the fair market value of an asset at a particular point in time for capital gains calculations. This is useful when determining cost basis, especially for inherited property, gifted items, or assets lacking original purchase documentation. A defensible appraisal helps individuals and advisors calculate gains or losses accurately when selling or disposing of property.

• Insurance: To determine the retail replacement value of an item or collection for insurance purposes in case of loss, theft, or damage.

• Damage and Loss: To evaluate the impact of partial or total loss due to theft, fire, water, natural disaster, or accidental damage. These appraisals determine replacement value or loss in value for insurance claims, restoration decisions, or financial recovery. Clear documentation from a qualified appraiser helps ensure that claims are processed accurately and efficiently.

• Charitable Donation: To determine the fair market value of donated assets for IRS tax deduction purposes, ensuring accurate valuation for tax reporting. The appraisal is used to substantiate the deduction amount claimed on the donor’s tax return and must meet IRS requirements to avoid penalties or disallowance of the deduction. Proper valuation is essential for compliance with tax laws, particularly for non-cash donations exceeding $5,000, which require additional IRS forms and documentation.

• Equitable Distribution: To assess the value of assets being divided between parties during an estate settlement or inheritance dispute, legal disputes, divorce, ensuring equitable distribution.

• Restricted Use: To provide a narrowly focused valuation report intended for a specific user, specific purpose, or limited internal decision making. Restricted use appraisals are appropriate when the intended reliance is minimal and the client does not require the full detail of a standard appraisal report. These assignments still comply with USPAP requirements but are provided only to the named client and cannot be used for IRS, insurance, legal, or third party purposes.