Item No. Description Basis of Valuation Value
1. Real and leasehold property: Fair market value must be established by a qualified appraiser. For decedents dying on
or after January 1, 1998, in lieu of a formal appraisal, real and leasehold property may be valued at the full cash value
for property tax assessment purposes as of the most recent date of finality. This does not apply to property tax
assessment purposes on the basis of its use value.
2. The personal representative may value: Debts owed to the decedent, including bonds and notes; bank accounts,
building, savings and loan association shares, money and corporate stocks listed on a national or regional exchange
or over the counter securities.
3. All other interests in tangible or intangible property: Fair market value must be established by a qualified appraiser.
ALL REAL AND PERSONAL PROPERTY MUST BE INCLUDED AT DATE OF DEATH VALUE. THIS DOES NOT
INCLUDE INCOME EARNED DURING ADMINISTRATION OR CAPITAL GAINS OR LOSSES REALIZED FROM THE
SALE OF PROPERTY DURING ADMINISTRATION. ATTACHED APPRAISALS OR COPY OF REAL PROPERTY
ASSESSMENTS AS REQUIRED.
INSTRUCTIONS
TOTAL REPORTABLE PROPERTY OF THE DECEDENT
(CARRY FORWARD TO SCHEDULE C)
ATTACH ADDITIONAL SCHEDULES AS NEEDED
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