KIMBERLEY K. HIMMELBERG FINE & DECORATIVE ART APPRAISALS, LLC
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Retail Replacement Value:


Retail Replacement Value as defined by the Uniform Standards of Professional Appraisal Practice is "the highest amount in terms of U.S. dollars that would be required to replace a property with another of similar age, quality, origin, appearance, provenance and condition within a reasonable length of time in an appropriate and relevant marketplace".

Fair Market Value:
 

Fair Market Value as defined by the The Internal Revenue Service section 1.170 and 20.2031 (b) as "the price at which the property would change hands between a willing buyer and willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts".

U.S.P.A.P.:

Uniform Standards of Professional Appraisal Practice
Kimberley K. Himmelberg Fine &  Decorative Arts Appraisals, LLC  © 2019
​949.910.5206

contact
  • HOME
  • ABOUT
  • SERVICES
    • Appraisal Services
    • Art Advisory
    • Collections Management
    • Other Services
  • CONTACT
  • RESOURCES
    • Websites
    • Articles
    • INSTAGRAM FEED