Professional
Art Appraisal Services

Appraisals prepared by Sandhya Jain-Patel, LLC. comply with the highest standards in the field, known as USPAP (Uniform Standards of Professional Appraisal Practice), ensuring public trust and professional excellence.

Professional Standards & Credentials

Professional Certifications

I am a Certified Member of the Appraisers Association of America, and a Candidate Member of the American Society of Appraisers (ASA) and the International Society of Appraisers (ISA).

USPAP Compliant

As a Certified Member of the Appraisers Association of America,
I adhere to their extremely stringent code of professionalism and ethics. USPAP is set by The Appraisal Foundation in Washington, D.C.,
a congressionally sanctioned organization dedicated to the advancement of professional valuation.

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Areas of Specialization

I am qualified to provide appraisals for a broad range of art, including:

• Postwar to Emerging Art

• South Asian Modern + Contemporary Art

• Indian, Himalayan, and Southeast Asian Art

When Do You Need
An Appraisal?

  • Establishing and updating values for insurance coverage with Retail Replacement Value (RRV) assessments.

    • Retail Replacement Value — the highest type of value for insurance purposes

    • Required by insurance companies for establishing premiums

    • Assesses the highest amount required to replace property with similar quality, origin, and condition

    • Regular reappraisal recommended for contemporary art with changing values

  • Qualified appraisals for tax deductions on art donations to museums and institutions.

    • Required for donations over $5,000

    • Must meet specific IRS criteria for qualified appraisals

    • Works over $150,000 reviewed by IRS Art Advisory Panel

    • Enables significant tax deductions for collectors

  • Appraisals for gifts exceeding the annual tax exemption threshold.

    • 2024 annual gift tax exemption: $18,000 per person

    • Required for gifts above exemption amount

    • Artwork considered equivalent to cash for tax purposes

    • Multiple recipients can receive gifts annually

  • Valuation services for placing art in trusts and estate tax purposes.

    • Tax advantageous trust placement

    • Estate planning optimization

    • Estate tax assessment (burden on estate, not beneficiary)

    • Personal property taxation requirements

    • Marketable Cash Value (MCV) — The net value a willing seller realizes after disposing of property in a competitive and open market. Typically used for collateralized transactions.

    • Lending Institution Support — Comprehensive appraisals for banks and lending institutions, with referrals to appropriate lenders for those seeking liquidity from art collections.

  • Determining appropriate percentage of loss in value for damaged artwork in the claims process.

    • Damage assessment from packing, shipping, storage errors

    • Flood, fire, and vandalism damage evaluation

    • Analysis of restoration success and market impact

    • Projected Loss in Value assessments prior to restoration

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Why You Need a
Qualified Appraiser

It is essential that appraisals be prepared by a qualified appraiser. The IRS will only accept estate and donation appraisals prepared by a qualified appraiser, defined as "an individual who has earned an appraisal designation from a recognized professional appraiser organization."

As a Certified Member of the Appraisers Association of America and with extensive practical experience in the art market, I fulfill all IRS requirements and provide excellent, quality service you can trust.

Let’s Discuss Your Appraisal Needs

Whether you need appraisals for insurance, tax purposes, or financial planning, I provide comprehensive, USPAP-compliant services backed by decades of expertise.

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