Appreciation in Value

Description and Definition of Appreciation in Value

Appreciation in Value is the increase in the value of an asset which is due to economic and other conditions, as distinguished from increases in value due to improvements or additions made to it. When you sell appreciated property, you pay tax on the appreciation since the date of purchase. If you donate appreciated property to a charity you can usually deduct the fair market value of the property including appreciation.

Resources

See Also

Further Reading

• Appreciation in Value in the West's Tax Law Dictionary
• Appreciation in Value in “A Dictionary of Taxation”