Short answer
The valuation date used for a Stamp Duty or transfer duty valuation depends on the transaction, jurisdiction and revenue authority requirements.
It is often linked to the transaction or execution date, but the required date should be confirmed by the solicitor, conveyancer, accountant or revenue authority.
The valuer should be clearly instructed on the required valuation date before the report is prepared.
Why this matters
Market value is assessed as at a specific date.
A property may have different market value at different dates because market evidence, property condition, leases, zoning, improvements and buyer demand can change.
If the wrong valuation date is used, the report may not be suitable for the duty-related purpose.
Who confirms the valuation date?
The valuer does not usually decide the legal valuation date.
The required date should be confirmed by the party handling the transaction, such as the solicitor, conveyancer, accountant or revenue authority.
If the date is unclear, the valuer should request clarification before finalising the report.
Transaction date, inspection date and report date
The transaction date may be relevant to the duty assessment.
The inspection date is the date the property was inspected.
The report date is the date the valuation report was completed or issued.
These dates can differ. The report should identify the valuation date clearly so the reader understands what has been assessed.
Retrospective duty valuations
Some duty-related valuations may be retrospective, meaning the property is assessed as at a past date.
In those cases, the valuer considers evidence and property circumstances relevant to the historical valuation date.
Historical documents, old photos, lease information, contracts and records of property condition may assist.
What if the valuation date changes?
If the required valuation date changes after the report is issued, the valuation may need to be reviewed, updated or replaced.
A different date may require different sales evidence, assumptions and analysis.
The valuer should decide whether an amendment is appropriate or whether a new report is needed.
Common misunderstandings
The inspection date is not always the valuation date.
A property can be inspected after the date being valued.
The report date is not always the valuation date.
The report may be issued after the relevant transaction date.
The valuer should not guess the duty date.
The required date should be confirmed by the appropriate adviser or authority.
Changing the valuation date can change the value.
Different market evidence may apply at a different date.
Historical valuations need historical evidence.
Current information may not be enough to assess value as at a past date.
Related glossary
- Date of Valuation
- Date of Inspection
- Date of Report
- Stamp Duty
- Transfer Duty
- Retrospective Valuation
- Market Value
- Market Evidence
- Assumption
- Limitation
Related articles
- Stamp Duty Property Valuations
- What is a Stamp Duty property valuation?
- When is a related-party transfer valuation needed?
- What documents are needed for a Stamp Duty valuation?
- What is market value for Stamp Duty?
- Can a Stamp Duty valuation be updated?
- Why does the purpose of valuation matter?
- Can a valuation be updated after it is completed?
Related services
Prepared by:
Tigran Amiyants, Certified Practising Valuer (CPV), Managing Director, Northbourne Valuers.
Last reviewed:
July 2026.
General information note:
This page provides general information only and does not constitute valuation, legal, taxation or financial advice. Stamp Duty and transfer duty matters should be discussed with a qualified solicitor, conveyancer, accountant or relevant revenue authority. Every valuation depends on the specific property, purpose, valuation date, evidence, assumptions and instructions.