Probate appraisals in Ohio
An Ohio inventory lists the house at its value on the date of death.
After an executor or administrator is appointed, the inventory must show the home at its value when the owner died. Whether that figure comes from a court-approved appraiser or the county auditor is decided by the fiduciary and the estate's attorney.
Request a probate appraisal quote or call 937-637-2747.
Must an Ohio estate have the home appraised?
Sometimes. The statute neither demands a private appraisal in every estate nor rules one out:
- The inventory and its deadline. Within three months after appointment, the executor or administrator files an inventory with the probate court covering the decedent's Ohio real estate and the personal property to be administered, valued as of the date of death. The court may allow more time. Assets with a readily ascertainable value are listed but need not be appraised (R.C. 2115.02).
- Who values the property. Inventory property is appraised by one suitable, disinterested person whom the executor or administrator appoints, subject to the court's approval, unless the court has dispensed with appraisal. For real estate, the fiduciary may instead accept the county auditor's valuation (R.C. 2115.06).
- Statewide forms. The Supreme Court of Ohio's Form 3.0, Appointment of Appraiser, has a line for using the auditor's valuation and asks the fiduciary to certify that the appraiser meets the court's local rules. Form 6.0, Inventory and Appraisal, carries an appraiser's certificate.
In practice the estate chooses between the auditor's figure and an appointed appraiser. Ask the estate's attorney which route it will take and what the county's local rules require.
How the Butler and Warren County probate courts handle appraisers
- Butler County (City of Hamilton). The Butler County Probate Court's local rules require an Appointment of Appraiser form in every estate that includes real property (Rule 61.1(B)). The fiduciary may use the county auditor's valuation instead by attaching a printout of the tax value to that form (Rule 61.3(C)). The court keeps a list of preapproved appraisers, and an appraiser not on it needs an application stating qualifications (Rule 61.1(E)). Relatives of the decedent, beneficiaries, and people tied to the fiduciary or the estate's attorney by blood, marriage or employment cannot serve (Rule 61.1(F)).
- Warren County (Mason). Under the Warren County Probate Court's local rules, the executor or administrator appoints suitable, disinterested appraisers with court approval, and appraisers on the court's list need no separate approval (Rule 11.4(A)). Real estate may be appraised by licensed real estate agents, brokers, auctioneers, credentialed real estate appraisers or others qualified by experience or training (Rule 11.4(C)). The auditor's most recent fair market value may be submitted in place of an independent appraisal unless the court orders otherwise (Rule 11.6(F)).
- Montgomery County (Dayton). Montgomery County's probate court, the probate division of the county court of common pleas, sets its own local rules; the estate's attorney can confirm them.
A will is admitted to probate in the county where the person was domiciled at death (R.C. 2107.11), which may not be the county where the house is.
When the appraised value sets a price
Ohio law attaches consequences to the appraised value of the home, which the statutes call the mansion house:
- A surviving spouse. The spouse may live in the home rent-free for one year, although it may be sold within that year to pay the decedent's debts (R.C. 2106.15). The spouse may also elect to take the decedent's interest in it toward the intestate share and support allowance, counted at the appraised value less the liens attributable to that interest (R.C. 2106.10), or, if the will does not specifically leave the home to someone, purchase it for the value the appraisers fixed (R.C. 2106.16).
- Objections to the inventory. Once the inventory is filed, the court schedules a hearing on it within a month. Any interested person may file exceptions up to five days before that hearing, a time limit the statute lifts in cases of fraud or concealment of assets (R.C. 2115.16).
- Selling through the court. In a probate land-sale case, a private sale cannot go below the appraised value, and an auction of improved property cannot go below two thirds of it (R.C. 2127.33).
Which of these applies is a question for the estate's attorney.
What the inventory value depends on
The date
Date of death is the inventory's date; a later sale or buyout might call for a current value instead. Confirm the effective date first.
How the home stood that day
A home cleared out or repaired since the death must still be described as it was. Dated photos and invoices help.
Who relies on the report
The fiduciary, the court, beneficiaries or a tax adviser. List each of them before the scope is set.
Tax questions the inventory raises
Ohio's inventory statute still calls for a statement of whether an Ohio estate tax return will be required (R.C. 2115.09). That wording outlived the tax. Ohio's estate tax statute, R.C. 5731.02, applies only where death came before January 1, 2013, and no Ohio inheritance tax exists. Nor is there any federal tax on inheritances. The federal estate tax is owed by the estate, and a return is due only for estates above the federal filing threshold or when the executor elects portability, both covered on our IRS step-up page. Apart from that, the IRS generally treats an heir's basis in the home as its fair market value on the day of death (IRS). Settle filing questions and the date to use with your attorney or tax adviser; an appraisal does not decide a tax result.
Records for the estate's request
| Item | What the appraiser learns from it |
|---|---|
| Address, parcel number and county | Which home, which court and which auditor's record |
| Date of death and the appointment date | The effective date and when the inventory is due |
| What the estate's attorney has instructed | Appraiser or auditor's value, local rules and intended users |
| Photos and records dated near the death | How the home looked then, apart from later changes |
| Keys, access and any hearing or sale dates | When the visit and delivery can happen |
How a probate request runs
- The estate's details. Give us the address, the date of death, the people who will use the report and the inventory due date. You approve a written scope, fee and delivery estimate before anything is scheduled.
- Entry and the estate's records. Arrange entry and send what shows the home's condition on the date of death.
- Research set at the date of death. The appraiser examines comparable sales and market conditions from that period and explains the reasoning.
- Before it goes in the inventory. The fiduciary and attorney review the effective date, stated use and assumptions.
Who sets the appraiser's fee, and when to call
Ask for a written scope, fee and delivery estimate for your property, intended use and deadline. Under R.C. 2115.06 the executor or administrator fixes the appraiser's fee, subject to approval by the probate judge, and the estate can bear it as a cost of the case. Mention the inventory due date when you first call. An inherited home outside probate is covered on the estate appraisal page, and heirs' basis questions on the IRS step-up page.
Tell us about the estate
Share the property address, the date of death and when the inventory is due. Call 937-637-2747 or use the contact page.
Prepared for Eagle Home Appraisal Ohio, with AI help in drafting and checking sources. It outlines how Ohio values an estate's home for probate; it is not an appraisal of any property and does not answer a legal or tax question for a particular estate.