A person might need an appraiser for a number of reasons. Sometimes a person may wish to put their home up for sale but do not trust the realtor or may not be ready for a realtor and may seek an independent valuation of their property first from a licensed and/or Certified appraiser. Sometimes a person(s) may be a tenant or renter of a home and they may wish to buy it from the owner. They may seek an appraisal of the home to get a valuation in order to negotiate with the homeowner and also to see if they can afford it. There may be a time when the owner wishes to lower his property tax assessment and may seek an appraisal of his or her property in order to lower his annual property tax amount. When the property owner passes away, sometimes an accountant or attorney may instruct the heirs of the property (sometimes the trustee) to get an appraisal done as of the date of death of that person, in order to establish a valuation basis for the property as of that time (the date of death). Banks and/or lending institutions may order an appraisal on a property to establish the valuation for a loan and/or for refinance purposes.