Our Certified Master Appraiser and GIA Graduate Gemologist provides written appraisal reports to assist you (or your client) in determining tax liability for the jewelry contents of the estate.

Our USPAP-compliant, certified appraisals are prepared for use by the IRS and/or the client's accountant.
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​Feel free to call, text, or email us with any questions about potential appraisal work.


​(888) 898-6963

eMail:  scott@globalgemology.com

​Fair Market Value (FMV) – (middle “secondary Market” value, usually for IRS purpose) Appraised "fair market value" is the IRS definition as stated in the Treasury Regulation Sections 20.2031-1 (b) is "the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts." (According to Technical Advisory Memorandum 9235005 [May 27, 1992], fair market value should include the buyer's premium.) The fair market value of a particular item of property includible in the decedent’s gross estate is not to be determined by a forced sale price. Nor is the fair market value of an item of property to be determined by the sale price of the item in a market other than that in which such item is most commonly sold to the public, taking into account the location of the item wherever appropriate. Thus, in the case of an item of property includible in the decedent’s gross estate, which is generally obtained by the public in the retail market, the fair market value of such an item of property is the price at which the item or a comparable item would be sold at retail. (AAA 2019 Definitions of Value, p.1)
​​Scott Papper, GIA GG, AJP, CMA (NAJA)

Gemological Institute of America (GIA)
Graduate Gemologist
Diamonds Graduate
Colored Stones Graduate
Applied Jewelry Professional

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​National Association of Jewelry Appraisers (NAJA)
Certified Master Appraiser
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​Modern Jewelry
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Vintage & Antique Jewelry

Watches & Pocket Watches

Diamonds

Colored Gems

Pearls

Coins

We don't have a "one size fits all" fee schedule, as the fee is based upon the complexity of the assignment.

Simple appraisals for items (such as a gold wedding band or gold chain) start at $80.  More complicated appraisals that require extensive gemological testing and/or research will require a higher fee.
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For large jobs, bulk rates can be negotiated.
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Travel lab hourly rates can be negotiated if the assignment requires me to evaluate your items at your house, bank, office, etc.

​Call or Text:
(888) 898-6963
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Email:
scott@globalgemology.com​
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​Deerfield Beach Location
Inside Deerfield Pawn
​618 S. Federal Highway
Deerfield Beach, FL 33441

Travel Lab
Servicing Palm Beach and Martin County.
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Call, text, or email for free consultation.