What Florida law and Escambia County add to each service
Each card above turns on three facts: the property, the day the value must describe, and who will read the report. The service pages show how Florida rules and the Escambia County offices shape those facts for a Pensacola request.
- Estate appraisals: an inherited house is usually valued at the date of death, mainly for the probate inventory and the heirs' federal tax basis. Florida has had no estate tax for deaths after 2004, and there is no federal inheritance tax.
- Probate appraisals: section 733.604 has the personal representative estimate each asset's fair market value at the date of death for the estate inventory. That statute does not by itself call for an appraisal, and Probate Rule 5.340 lists a likely protected homestead with no estimated value at all.
- Divorce appraisals: under section 61.075 the judge picks the valuation date or dates, and the division of marital property starts from an equal split.
- IRS step-up appraisals: an heir's basis generally tracks the home's value at death. An estate owes the IRS a federal estate tax return only if the executor elects portability or the gross estate, counted with certain lifetime gifts, passes the filing threshold. For a U.S. citizen or resident who dies in 2026, IRS guidance pegs that figure at $15,000,000.
- Residential appraisals: homes, condominiums, townhomes, two-to-four-unit properties and vacant land with improvements across the county, with Florida's tax-appeal timetable: a Value Adjustment Board petition within 25 days after the TRIM notice is mailed.
- Rush appraisals: the dates that usually force a rush, such as an estate inventory due within 60 days after letters are issued.
The service area page collects neighborhood notes, county record offices and the city's September 2026 sales figures.