Estate and Date-of-Death Appraisals
Middlesex County estates are handled by the Middlesex County Surrogate, County Administration Building, 75 Bayard Street, 1st Floor, New Brunswick. The office is open by appointment (Middlesex County Surrogate). Executors typically need a date-of-death value for three reasons: to report stepped-up basis to the IRS, to divide property fairly among heirs, and to support a sale or buyout.
Our estate and date-of-death appraisals are retrospective. We value the property as it stood on the date of death, using sales from that period rather than today's market.