Lorraine Anne Davis has been appraising photographs since 1984. She has appraised photographs for Christie’s Auction House, Zürich, The Kunsthaus Zurich, The San Francisco Museum of Art, The J.P. Getty Museum, The Museum of Fine Arts, Boston, the Museum of Fine Arts, Houston, among many others. She has multiple private international clients and has conducted large estate appraisals, major corporate and private collections and artist estates.
Ms. Davis is a fully tested and Accredited Appraiser of Photography with the Appraisers Association of America and carries a Uniform Standards of Professional Appraisal Practice (USPAP) certificate as set by the Appraisal Foundation in Washington, D.C. She has signed and adheres to the Code of Ethics of the Appraisers Association of America and USPAP.

All appraisal reports are legal documents and USPAP compliant. Ms. Davis is a connoisseur in her field, and intimate with the market where the objects are most regularly sold.  Additionally, she is well versed in the current valuation methodologies (value and market) and has earned her appraisal designation from a recognized professional appraiser organization and has demonstrated her competency in valuing the type of property being appraised.

She conducts Appraising and Connoisseurship seminars, and regularly lectures about photography, appraising photographs and the identification of photographic processes for collector, appraisers and curators.


DONATION – IRS Compliant, USPAP Compliant ESTATE SETTLEMENT–IRS Compliant, USPAP Compliant

The IRS requires that charitable contributions of property valued above $5000 must have a professional appraisal report completed by a qualified appraiser. These reports must justify the assigned values in a clear and concise manner. Form 8283, must be signed by the donor, the appraiser and the charitable institution.

Estates with personal property also must be appraised by a qualified appraiser for tax assessment.
IRS publications 526 and 561 define what the IRS requires in a qualified appraisal report and describes what qualifications an appraiser must have.

IRS publications:
526 Charitable Contributions                                                
561 Determining the Value of a Donated Property
Form 8283                                                                            

Both Charitable Donations and Estate Tax Assessment of Art valued at more than $20,000.00 are reviewed by the Art Advisory Panel of the Commissioner of the Internal Revenue, a group of twenty-five art professionals who assess the appraisal report and recommend whether values should be adjusted. The IRS accepts their recommendations as final.

Both the taxpayer and the appraiser are liable for penalties for overstatement of charitable donation or understatement of value of property for estate tax.


The art work in your collections, whether 3 pieces or 300 pieces needs adequate coverage should the works be damaged, stolen or lost. This involves finding accurate replacement value comparables and making sure that the value is current. It is wise to have an insurance appraisal up-dated every two years. A good appraiser will know when a value suddenly jumps in the market and will advise the client. It is important that the value be current in order to avoid being contested by the insurance company should a loss occur. In addition, the client should be paying appropriate premiums. If the values are over-rated and the premiums are higher than necessary, the client will not realize an appropriate sum an insurance claim settlement.


Ms. Davis has served as an expert witness in litigation and arbitration. Her impartial and concise reports have assisted her clients’ legal teams in accomplishing their goals.


Ms. Davis understands how difficult and painful the dissolution of marriage can be. In order to best accommodate her clients, her reports are clear, concise, and independent in order to best serve their needs and facilitate the division of assets.


The art work in your collection can be used as collateral. Ms. Davis has provided her clients with reports that are accepted by banks and other lenders.


Ms. Davis can provide you with an accurate assessment of the photographs in your collection so that you can make informed collection decisions when acquiring or selling objects.


Verbal reports are not legal documents however, Ms. Davis can provide you with an idea of value for a fee to cover her research time. This fee can then be applied to a written appraisal report within 1 year, provided there has not been a radical change in the economy that effects the original verbal valuation.


To engage our services, please phone or email your request. We will be happy to provide you with an estimate of time and fees. Once we reach an agreement, a Letter of Engagement will be mailed to you. Once we receive the signed Letter of Engagement and the agreed retainer we will proceed with the report.

Completion time varies, however reports take approximately six weeks to complete. Estates and large collections take more time.


Create an excel database.
Conduct a thorough examination of your property.
Review the condition of your property.
Take detailed measurements and notes.
Take photographs of your property.

After the initial examination, we will:

Research your property, the biographical background of the artists and the current market for that artist’s work at the appropriate market level.
Study available information regarding your property and its comparables.
Assign a value to your property.
Enter all information into a USPAP compliant formal report.
Mail your final appraisal.

What can you expect from us?

Professional and courteous answers to your questions.
Complete descriptions of your property and photographs where necessary.
Duplicate reports (one original for you and one copy for your insurance company)
Duplicate IRS Donation reports (one original for you, one copy for your tax return, an additional copy for the institution)
Complete confidentiality.
Support in a legal dispute. (Additional fees apply.)

Information we need for your appraisal:

In order for us to complete a thorough appraisal document for you, it is extremely important that for us to have access to the following information listed below:

Conservation or Authentication reports.
Previous appraisal reports.
Sales receipts.
Adequate time to do the best job possible.

Behind your report is a professional appraiser who is a recognized leader in her field with 25 + years of experience, and whose reposts have always stood up to both legal and IRS scrutiny.