Art Peritus

JUNE 22, 2025

As an avid collector and wearer of vintage couture, I’ve personally experienced firsthand the magnetism of these timeless treasures—and as an appraiser, I’ve seen how important it is to accurately understand their value for estate tax, insurance coverage, and equitable distribution.

Appraiser/appraisal 59

Appraiser/appraisal Fashion and Trends Estate Tax Equitable Distribution 59

Artifactual History Appraisal

SEPTEMBER 17, 2019

When applicable, sales and/or import tax, commissions and/or premiums are included in this amount.” ( Appraising Art: The Definitive Guide to Appraising the Fine and Decorative Arts , 2013, Appraisers Association of America, page 438.) Sales tax is not included in the calculation of fair market value, although Bidder A may have had to pay it!

Retail Replacement Value 130

Retail Replacement Value Appraiser/appraisal Appraisal Reports Market Value 130

Fine Art Estates

JANUARY 7, 2022

Today, with over 180 members, the ADAA has expanded its appraisal services from donation to also include estate tax, gift tax, and insurance. Fair Market Value is used when a collector is settling an estate, needing equitable distribution, or making a charitable donation.

Appraiser/appraisal 130

Appraiser/appraisal Insurance Antiques and Decorative Arts Market Value 130