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10. Do I have to have an appraisal for real estate?

An appraisal is not required by law, but it is recommended. If the real estate included in the decedent's estate has not been appraised, you may include a realtor's analysis with comparable sales. If you qualify to file the 706ME-EZ,and the value of the estate is significantly less than the $1,000,000 threshold, you may use a property tax bill to support your claim regarding the value of real property. This information is not binding on Maine Revenue Services. You may be requested to provide more information on the value if the estate is audited.

(Rev. 1/23/08)

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