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Function

Market Value

Valuation

Determining Fair Market Value Part I

International Society of Appraisers

MAY 13, 2025

5/13/2025 12:00:00 AM Determining fair market value (FMV) can be a complex process, as it is highly dependent on the specific facts and circumstances surrounding each appraisal assignment. IRS Publication 561, Determining the Value of Donated Property , is the best starting point for guidance on determining fair market value.

Market Value

Market Value Appraiser/appraisal Sale Valuation

Understanding the Different Levels of Value: It’s Worth What Where and When?

Artifactual History Appraisal

SEPTEMBER 17, 2019

All appraisal reports written in compliance with the Uniform Standards of Professional Appraisal Practice (USPAP) have to include identification of the level of the market the appraised values are set in and the effective date of the valuation. The next level is Fair Market Value.

Retail Replacement Value

Retail Replacement Value Appraiser/appraisal Appraisal Reports Market Value

Determining Fair Market Value Part I

Understanding the Different Levels of Value: It’s Worth What Where and When?

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