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appraisals & valuations

Pollon Art offers a range of appraisal services to suit all stages of an art collection.

Appraisals prepared by Pollon Art Director, Miriam Grundy, comply with both American and Australian appraisal standards. Appraisals for Aboriginal and Torres Strait Islander works of art, objects and visual material can be prepared for the following purposes:

  • Charitable contributions and gifts

  • Fine art insurance

  • Damage and loss insurance claims

  • Estate tax

  • Probate

  • Disposition and sale of individual works or collections

Appraisals prepared for works of art located in the USA comply with the highest standards in the field, known as Uniform Standards of Professional Appraisal Practice (USPAP). All appraisals adhere to the strict code of professionalism and ethics set out by USPAP. The Internal Revenue Services (IRS) will only accept estate and donation appraisals prepared by a USPAP qualified appraiser, defined in IRS publication 561 as an individual who has earned an appraisal designation from a recognized professional appraiser organization for demonstrated competency in valuing the type of property being appraised. 

Appraisals prepared for works of art located in Australia comply with the standards set out by the Australian Government’s Cultural Gifts Program.

Miriam has appraised works for private collections and numerous art museums, including the Metropolitan Museum of Art, New York; Kluge Aboriginal Art Collection at the University of Virginia, Charlottesville; San Antonio Museum of Art, San Antonio; Yale Peabody Museum of Natural History, New Haven; and the Seattle Art Museum, Seattle.  

 
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Appraisals prepared by Miriam comply with the 2018-2019 USPAP, written by the Appraisal Standards Board of the Appraisal Foundation in Washington, D.C. The Appraisal Foundation is a congressionally sanctioned, not-for-profit organization dedicated to the advancement of professional appraisers and users of appraisal services to ensure public trust in the work performed by appraisers.

 

Miriam is approved to value Indigenous Australian Art for the Australian Government’s Cultural Gifts Program. The Cultural Gifts Program is administered by the Department of Communications and the Arts and valuations must comply with the strict standards as set out by the Department and the Australian Taxation Office.

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Miriam is a member of the Art Consulting Association of Australia (ACAA), the peak industry body for art consultants and valuers in Australia. ACAA members must possess a high standard of expertise in the visual arts and adhere to strict ethical standards and code of professional conduct set out by the organization