Home Prices Up 45% Since 2020: Tracking Your Real Estate Net Worth Accurately

I just updated my net worth spreadsheet for Q1 2026, and I had to stop and stare at the number.

My house—the same house I bought in March 2020 for $385,000—is now worth $593,000 according to Zillow. That’s a $208,000 gain in 6 years, or 54% appreciation.

For context: If home prices had followed the historical 4% annual appreciation trend, my house should be worth around $487,000 today. Instead, it’s $106,000 above that.

This raises a question I’ve been wrestling with: How do you track real estate value in Beancount when the market has moved this much?

The 45% Home Price Surge Since 2020

I’m not alone in seeing this appreciation. Nationally, home prices have climbed 45.3% from February 2020 to February 2025—packing “more than a decade’s worth of typical growth into just five years.”

Some markets saw even more dramatic gains:

  • Q1 2020 to Q3 2025: National prices up 54.9%
  • 2021 alone: Home prices jumped 18%
  • 2022: Another 11% increase

What drove this surge:

  • Ultra-low mortgage rates (2020-2021)
  • Pandemic-driven housing demand (remote work, flight to suburbs)
  • Limited housing inventory (supply shock)

What’s next:

  • NAR projects 3% growth in 2025, 4% in 2026 (moderating back to historical norms)

This means if you bought a home in 2020 and haven’t updated your Beancount ledger, your net worth is off by 45%+ on that asset.

The Problem: When Do You Update Property Values?

In Beancount, your home is typically recorded like this:

; Purchase (March 2020)
2020-03-15 * \"Closing\" \"Home purchase\"
  Assets:RealEstate:Home         385,000 USD
  Liabilities:Mortgage          -308,000 USD  ; 80% LTV
  Assets:Checking                -77,000 USD  ; 20% down payment
  Expenses:RealEstate:Closing      12,500 USD
  note: \"3BR/2BA, 1,850 sq ft, purchased $385K\"

But 6 years later, the property is worth $593,000. Do you update the ledger? How often? What’s the “right” way to handle this in Beancount?

Option 1: Never Update (Conservative Approach)

Some people argue you should never update property values in Beancount because:

  • Real estate is illiquid (you can’t instantly sell it)
  • Estimates like Zillow/Redfin have ~7% error rates
  • You don’t “realize” the gain until you sell
  • Beancount is for transactions, not mark-to-market valuations

Ledger approach:

; Never update the home value
2020-03-15 * \"Closing\" \"Home purchase\"
  Assets:RealEstate:Home   385,000 USD
  Liabilities:Mortgage    -308,000 USD
  Assets:Checking          -77,000 USD

; 6 years later, still shows $385K
2026-03-31 balance Assets:RealEstate:Home   385,000 USD

Result:

  • Net worth calculation understates reality by $208,000
  • Equity position is invisible (you have $285K in equity: $593K - $308K)

This feels wrong to me. My net worth statement should reflect economic reality, not just historical cost.

Option 2: Annual Revaluation (My Current Approach)

I update my home value once per year based on online estimates, and I record it as an unrealized gain:

; Original purchase
2020-03-15 * \"Closing\" \"Home purchase\"
  Assets:RealEstate:Home         385,000 USD
  Liabilities:Mortgage          -308,000 USD
  Assets:Checking                -77,000 USD

; Year-end 2020 revaluation
2020-12-31 * \"Revaluation\" \"Home market value adjustment (Zillow)\"
  Assets:RealEstate:Home                     28,000 USD
  Income:Unrealized:RealEstate:Appreciation -28,000 USD
  zillow_estimate: \"$413,000\"
  original_cost: \"$385,000\"
  appreciation: \"7.3% (9 months)\"
  note: \"Annual revaluation based on Zillow Zestimate\"

; Year-end 2021 revaluation (huge appreciation year)
2021-12-31 * \"Revaluation\" \"Home market value adjustment (Zillow)\"
  Assets:RealEstate:Home                     74,000 USD
  Income:Unrealized:RealEstate:Appreciation -74,000 USD
  zillow_estimate: \"$487,000\"
  yoy_appreciation: \"17.9%\"
  note: \"2021 market surge (+$74K)\"

; Year-end 2025 revaluation (current)
2025-12-31 * \"Revaluation\" \"Home market value adjustment (Zillow)\"
  Assets:RealEstate:Home                     20,000 USD
  Income:Unrealized:RealEstate:Appreciation -20,000 USD
  zillow_estimate: \"$593,000\"
  cumulative_appreciation: \"$208,000 (54%)\"
  note: \"Market moderating, but still appreciating\"

Now my ledger shows:

  • Home value: $593,000 (current market estimate)
  • Mortgage: -$285,000 (after 6 years of payments)
  • Home equity: $308,000

This feels more accurate. But it raises new questions:

  1. Which source do I trust? Zillow? Redfin? Tax assessment? They all give different numbers.
  2. How do I handle volatility? If Zillow swings ±$20K month-to-month, do I update every time?
  3. Is this “cheating” my net worth? It’s unrealized—I can’t access this money without selling.

Option 3: Use Tax Assessment (Most Conservative)

Property tax assessments are typically conservative and lag the market, but they’re official valuations.

; Use county property tax assessment
2025-12-31 * \"Revaluation\" \"Home value (property tax assessment)\"
  Assets:RealEstate:Home                     145,000 USD
  Income:Unrealized:RealEstate:Appreciation -145,000 USD
  tax_assessment: \"$530,000 (2025)\"
  zillow_estimate: \"$593,000\"
  note: \"Using conservative tax assessment, not Zillow\"

My county’s assessment: $530,000 (vs Zillow’s $593,000)

This is more conservative, but it’s still $145,000 above purchase price. It also avoids the “Zillow might be wrong” problem.

How Do Zillow/Redfin Estimates Compare?

I ran the numbers for my property across three sources:

Source Estimate Variance from Zillow
Zillow $593,000
Redfin $587,000 -$6,000 (-1.0%)
Tax Assessment $530,000 -$63,000 (-10.6%)

Zillow and Redfin are very close (within 1%), which makes sense—both have median error rates around 7% for off-market homes.

The tax assessment is 10.6% lower, which is typical (assessments lag the market by 1-2 years).

My Current Tracking System

Here’s how I’m handling this in Beancount:

1. Annual revaluation (December 31 each year)

2025-12-31 * \"Revaluation\" \"Annual home value adjustment\"
  Assets:RealEstate:Home                     20,000 USD
  Income:Unrealized:RealEstate:Appreciation -20,000 USD
  zillow_estimate: \"$593,000\"
  redfin_estimate: \"$587,000\"
  tax_assessment: \"$530,000\"
  average: \"$570,000\"
  method: \"Conservative (use Zillow)\"
  note: \"Annual revaluation - Zillow/Redfin average close, using Zillow\"

2. Track cumulative appreciation separately

2025-12-31 note Assets:RealEstate:Home \"\\
=== HOME VALUE SUMMARY (Dec 31, 2025) ===

Purchase price: $385,000 (March 2020)
Current value: $593,000 (Zillow)
Appreciation: $208,000 (54%)

Annual appreciation breakdown:
  2020: +$28,000 (7.3% - 9 months)
  2021: +$74,000 (17.9%)
  2022: +$48,000 (9.9%)
  2023: +$22,000 (4.1%)
  2024: +$16,000 (2.8%)
  2025: +$20,000 (3.4%)

Mortgage balance: $285,000
Home equity: $308,000 (52% equity position)

Comparable sales (Zillow):
  - 123 Elm St (similar, sold Jan 2026): $605,000
  - 456 Oak Ave (similar, sold Dec 2025): $580,000
  - 789 Maple Dr (similar, sold Nov 2025): $595,000
  Average: $593,333 ✓ (validates Zillow estimate)
\"

3. Query for home equity over time

I can now query my home equity position:

SELECT
  YEAR(date) as year,
  SUM(CASE WHEN account = 'Assets:RealEstate:Home' THEN position ELSE 0 END) as home_value,
  SUM(CASE WHEN account = 'Liabilities:Mortgage' THEN position ELSE 0 END) as mortgage_balance,
  SUM(CASE WHEN account = 'Assets:RealEstate:Home' THEN position ELSE 0 END) +
  SUM(CASE WHEN account = 'Liabilities:Mortgage' THEN position ELSE 0 END) as equity
FROM CLOSE
WHERE account IN ('Assets:RealEstate:Home', 'Liabilities:Mortgage')
GROUP BY YEAR(date)
ORDER BY year

Results:

Year  Home Value  Mortgage    Equity
2020  $385,000    -$308,000   $77,000
2021  $487,000    -$302,000   $185,000
2022  $535,000    -$296,000   $239,000
2023  $557,000    -$291,000   $266,000
2024  $573,000    -$288,000   $285,000
2025  $593,000    -$285,000   $308,000

Total equity gain: $231,000 (6 years)
  From appreciation: $208,000 (90%)
  From principal paydown: $23,000 (10%)

This shows that 90% of my home equity growth came from appreciation, not paying down the mortgage. That’s the power of the 2020-2025 housing boom.

The Philosophical Question: Is This “Real” Net Worth?

Here’s my internal debate:

Against updating home values:

  • It’s illiquid (can’t sell instantly)
  • 6% realtor fees would eat ~$36K if I sold
  • Closing costs another ~$3K
  • “True” net proceeds would be ~$269K, not $308K
  • It’s unrealized—phantom wealth until you sell

For updating home values:

  • It’s a real asset with market value
  • If I calculated net worth for a bank loan, they’d use current value
  • Stocks are also “unrealized,” but I mark them to market daily
  • Ignoring $208K of appreciation is dishonest to myself

My conclusion: I update the value annually, but I tag it as unrealized so I remember it’s not liquid.

Questions for the Community

  1. How do you track home values in Beancount? Do you update them? How often?
  2. Which source do you trust? Zillow, Redfin, tax assessment, or manual comps?
  3. Do you count unrealized home equity in your FIRE number? Or only liquid assets?
  4. Anyone using automated home value tracking? (e.g., pulling Zillow API data monthly)

I know some of you have rental properties and track multiple real estate assets. How do you handle revaluation when the market moves 45% in 5 years?

The 2020-2025 housing boom was unprecedented. My ledger needs to reflect that reality, but I want to do it in a way that’s honest, conservative, and doesn’t inflate my net worth with phantom gains.

How are you handling this in your Beancount ledger?

I’ve been tracking rental properties in Beancount for 6 years, and I struggled with this exact question when my portfolio’s market value jumped from $980K to $1.52M during the pandemic housing boom.

Here’s what I learned after trying multiple approaches and eventually settling on a system that balances accuracy with conservatism.

My Evolution on Property Valuation

2019-2020: Historical cost only

  • Recorded properties at purchase price
  • Never updated values
  • Net worth was massively understated

2021-2022: Monthly Zillow updates

  • Updated every property monthly based on Zillow
  • Ledger fluctuated wildly (+$30K one month, -$25K the next)
  • Drove myself crazy chasing phantom volatility

2023-present: Annual revaluation with validation

  • Update once per year (December 31)
  • Use average of three sources (Zillow, Redfin, tax assessment)
  • Validate against recent comparable sales
  • Tag as unrealized gains

The annual approach gives me accurate net worth tracking without the month-to-month noise.

My Current Revaluation System

Here’s exactly how I do it in Beancount:

; === PROPERTY 1: Single-family rental (purchased 2018) ===

; Original purchase
2018-06-15 * \"Closing\" \"Investment property purchase\"
  Assets:RealEstate:Rental:MainSt         285,000 USD
  Liabilities:Mortgage:Rental:MainSt     -228,000 USD  ; 80% LTV
  Assets:Checking                         -57,000 USD
  Expenses:RealEstate:Closing               8,200 USD

; Annual revaluation (end of 2025)
2025-12-31 * \"Revaluation\" \"Annual property value update (Rental:MainSt)\"
  Assets:RealEstate:Rental:MainSt                 150,000 USD
  Income:Unrealized:RealEstate:Appreciation      -150,000 USD
  zillow: \"$442,000\"
  redfin: \"$438,000\"
  tax_assessment: \"$425,000\"
  comp_sales_avg: \"$440,000 (3 recent comps)\"
  method: \"Average of Zillow/Redfin\"
  selected_value: \"$440,000\"
  note: \"Annual revaluation: +$155K from purchase (+54%)\"

; Track valuation sources for audit trail
2025-12-31 note Assets:RealEstate:Rental:MainSt \"\\
=== RENTAL PROPERTY VALUATION (Main St, Dec 31 2025) ===

VALUATION SOURCES:
  Zillow Zestimate: $442,000
  Redfin Estimate: $438,000
  2025 Tax Assessment: $425,000

COMPARABLE SALES (within 0.5 miles, sold Q4 2025):
  - 456 Main St: $445,000 (1,850 sq ft, sold Dec 12)
  - 789 Elm Ave: $438,000 (1,800 sq ft, sold Nov 28)
  - 234 Oak Ln: $437,000 (1,820 sq ft, sold Nov 15)
  Average: $440,000

SELECTED VALUE: $440,000 (Zillow/Redfin average)
  Purchase price: $285,000 (June 2018)
  Current value: $440,000
  Appreciation: $155,000 (54.4%)

MORTGAGE STATUS:
  Original: $228,000
  Current: $198,500
  Principal paid: $29,500

EQUITY POSITION:
  Total equity: $241,500 ($440K - $198.5K)
  From appreciation: $155,000 (64%)
  From principal paydown: $29,500 (12%)
  From down payment: $57,000 (24%)

VALIDATION: ✓
  Zillow/Redfin within 1% of each other
  Comps within 2% of estimate
  Confidence: HIGH
\"

The key is documenting your methodology so you can defend the valuation later.

Why I Use Average of Three Sources

Different sources have different strengths:

Zillow:

  • Updates frequently
  • Incorporates recent sales data
  • Median error rate: ~7% for off-market homes
  • Strength: Fast updates when market moves
  • Weakness: Can be volatile month-to-month

Redfin:

  • Uses MLS data (more official than Zillow)
  • Updates weekly
  • Median error rate: ~8% for off-market homes
  • Strength: More conservative than Zillow
  • Weakness: Less sophisticated algorithm

Tax Assessment:

  • Official government valuation
  • Most conservative (usually lags market by 1-2 years)
  • Used for property taxes
  • Strength: “Defensible” if questioned
  • Weakness: Significantly understates value in hot markets

My rule: If Zillow and Redfin are within 5% of each other, I average them. If they diverge more than 5%, I investigate why (usually means one algorithm is confused).

Handling Multiple Properties

With 3 rental properties, I track each separately but report aggregate appreciation:

; Year-end portfolio summary
2025-12-31 note Income:Unrealized:RealEstate:Appreciation \"\\
=== RENTAL PORTFOLIO REVALUATION SUMMARY (2025) ===

Property 1 (Main St):
  Purchase: $285,000 (2018)
  Current: $440,000
  Gain: +$155,000 (+54%)

Property 2 (Elm Ave):
  Purchase: $310,000 (2019)
  Current: $485,000
  Gain: +$175,000 (+56%)

Property 3 (Oak Lane):
  Purchase: $385,000 (2020)
  Current: $595,000
  Gain: +$210,000 (+55%)

TOTAL PORTFOLIO:
  Purchase cost: $980,000
  Current value: $1,520,000
  Unrealized gain: $540,000 (+55%)

MORTGAGES:
  Total original debt: $784,000
  Current debt: $698,000
  Principal paid: $86,000

PORTFOLIO EQUITY:
  Total equity: $822,000
  From appreciation: $540,000 (66%)
  From principal paydown: $86,000 (10%)
  From down payments: $196,000 (24%)

This is why real estate worked so well in 2020-2025.
\"

In one year (2021), my portfolio appreciated $198,000 while I only paid down $14,000 in principal. Appreciation did 14× more work than mortgage paydown.

What About FIRE Calculations?

You asked about counting home equity in your FIRE number. Here’s my take:

Primary residence equity: NO

  • You need a place to live
  • Selling incurs 6-9% in transaction costs
  • Unlocking equity requires downsizing or HELOC (which costs money)
  • I exclude it from my “liquid net worth” calculations

Rental property equity: PARTIAL

  • It’s income-producing, so it counts
  • But I discount it by 20% to account for:
    • 6% realtor fees
    • 2% closing costs
    • 10-15% vacancy/sale risk
    • Potential market downturn before sale

Example:

; FIRE net worth calculation
2025-12-31 note Assets \"\\
=== FIRE NET WORTH (Dec 31, 2025) ===

LIQUID ASSETS (100% counted):
  Brokerage: $485,000
  401(k): $320,000
  IRA: $145,000
  Cash: $35,000
  Total liquid: $985,000

SEMI-LIQUID ASSETS (80% counted):
  Rental properties (market value): $1,520,000
  Less: Mortgages: -$698,000
  Net equity: $822,000
  Discounted @ 80%: $657,600

PRIMARY RESIDENCE (0% counted):
  Market value: $593,000
  Less: Mortgage: -$285,000
  Net equity: $308,000
  Counted: $0 (need a place to live)

FIRE NET WORTH:
  Liquid: $985,000
  Semi-liquid: $657,600
  Total: $1,642,600

4% safe withdrawal: $65,704/year
\"

This gives me a more realistic picture of what I can actually access in early retirement.

Automation Tip: Pulling Zillow Data

You mentioned automated tracking. I actually built a Python script that pulls Zillow estimates monthly via web scraping (Zillow doesn’t have a free API anymore).

High-level approach:

# Rough pseudocode (not actual Zillow scraping, which violates TOS)
import requests
from bs4 import BeautifulSoup

def get_zillow_estimate(address, zpid):
    # Note: Actual web scraping of Zillow violates their TOS
    # Use Zillow API if you have access, or manually update
    url = f"https://www.zillow.com/homedetails/{zpid}_zpid/"
    # ... scraping logic here ...
    return estimated_value

# Update Beancount ledger
addresses = {
    "Main St": "12345678",  # Zillow property ID (ZPID)
    "Elm Ave": "23456789",
    "Oak Lane": "34567890"
}

for name, zpid in addresses.items():
    value = get_zillow_estimate(name, zpid)
    print(f"{name}: ${value:,}")

Important: Zillow’s TOS prohibits automated scraping. I only run this manually once per year to save time, not automatically.

My Recommendation for You

Based on your situation (single primary residence), here’s what I’d do:

1. Annual revaluation (December 31)

  • Use average of Zillow and Redfin (they’re within 1% for you)
  • Document in a note transaction (like I showed above)

2. Validate with comparable sales

  • Check 3-5 recent sales of similar homes in your neighborhood
  • If Zillow/Redfin are within 5% of comps, you’re good

3. Don’t count it in FIRE liquid net worth

  • It’s your primary residence—you need it
  • Only count it if you plan to downsize/move to LCOL area

4. Track it separately for total net worth

  • Useful for estate planning, loan applications
  • Gives you the “full picture” even if it’s not liquid

5. Don’t obsess over month-to-month changes

  • Annual updates are enough
  • Market noise will drive you crazy

The “45% Problem” is Real

You’re right to update your ledger. Ignoring $208,000 of appreciation is dishonest to yourself, even if it’s unrealized.

The 2020-2025 housing boom was historic. Your home captured that appreciation. Your ledger should reflect it—just tag it as unrealized and don’t count it as “spendable” for FIRE purposes.

That’s my system, and it’s worked well for tracking $540K in property appreciation without losing my mind over volatility.

Let me know if you want to see my full Beancount chart of accounts for real estate—happy to share the template.

As a CPA who prepares personal financial statements for clients, I want to address this from both an accounting standards perspective and a practical Beancount implementation angle.

The short answer: Yes, you should update your home value, but with proper methodology and disclosure.

GAAP vs. Personal Finance Accounting

In professional accounting (GAAP), real estate on a balance sheet is typically recorded at historical cost and not revalued unless there’s an impairment.

But personal finance is different:

  • You’re not subject to GAAP (you’re not filing with the SEC)
  • Your goal is decision-making, not regulatory compliance
  • Net worth statements for personal use should reflect fair market value
  • Banks, lenders, and financial advisors expect fair market value

When clients apply for loans, we prepare personal financial statements using fair market value for all assets, including real estate. No bank would accept a $385,000 valuation for a home worth $593,000.

So the answer is: Update it. But do it properly.

The “Right Way” to Revalue in Beancount

Here’s the methodology I recommend to clients:

Step 1: Choose a Revaluation Frequency

Annual is standard for personal financial statements. More frequent updates create unnecessary volatility.

; Annual revaluation (December 31 each year)
2025-12-31 * \"Revaluation\" \"Home fair market value adjustment\"
  Assets:RealEstate:PrimaryResidence              20,000 USD
  Income:Unrealized:RealEstate:Appreciation      -20,000 USD

Why December 31?

  • Aligns with tax year
  • Consistent annual snapshot
  • Year-end net worth calculations

Step 2: Use Multiple Valuation Sources

Never rely on a single source. I recommend the three-source method:

2025-12-31 note Assets:RealEstate:PrimaryResidence \"\\
=== HOME VALUATION METHODOLOGY (Dec 31, 2025) ===

VALUATION SOURCES (as of Dec 31, 2025):
  1. Zillow Zestimate: $593,000
  2. Redfin Estimate: $587,000
  3. County Tax Assessment: $530,000

METHODOLOGY:
  - If online estimates (Zillow/Redfin) are within 5%, use average
  - Zillow vs Redfin variance: 1.0% ✓ (within tolerance)
  - Selected value: $590,000 (average of $593K and $587K)
  - Tax assessment discarded (lags market, -10% vs online)

VALIDATION:
  - Comparable sales (3 recent, within 0.5 mi, similar size):
    * 123 Elm St: $605,000 (sold Jan 2026)
    * 456 Oak Ave: $580,000 (sold Dec 2025)
    * 789 Maple Dr: $595,000 (sold Nov 2025)
  - Average comp: $593,333
  - Selected value within 1% of comps ✓

CONFIDENCE LEVEL: HIGH
  Online estimates agree within 1%
  Comps validate estimate
  No red flags

RECORDED VALUE: $590,000 (conservative, below Zillow)
\"

Key principle: Document your methodology. If anyone questions your net worth (bank, financial advisor, divorce attorney), you can defend it.

Step 3: Separate Realized vs. Unrealized Gains

This is critical for accurate financial reporting:

; Chart of accounts structure
open Assets:RealEstate:PrimaryResidence
open Liabilities:Mortgage:PrimaryResidence
open Income:Unrealized:RealEstate:Appreciation    ; Unrealized gains
open Income:Realized:RealEstate:Appreciation      ; Only when sold

; Annual revaluation (unrealized)
2025-12-31 * \"Revaluation\" \"Annual home FMV adjustment\"
  Assets:RealEstate:PrimaryResidence              20,000 USD
  Income:Unrealized:RealEstate:Appreciation      -20,000 USD
  note: \"Unrealized appreciation, not taxable, not liquid\"

; When you eventually sell (realized)
2030-06-15 * \"Sale\" \"Home sale proceeds\"
  Assets:Checking                                 603,000 USD  ; Net proceeds
  Expenses:RealEstate:SellingCosts                 36,000 USD  ; 6% commission
  Liabilities:Mortgage:PrimaryResidence           250,000 USD  ; Payoff
  Assets:RealEstate:PrimaryResidence             -650,000 USD  ; Book value
  Income:Realized:RealEstate:Appreciation        -239,000 USD  ; Realized gain
  note: \"Home sold: $650K book value → $603K net proceeds after costs\"

By separating Income:Unrealized and Income:Realized, you can query:

  • Total appreciation: Both realized and unrealized
  • Taxable gains: Only realized
  • Liquid gains: Only realized, minus selling costs

Step 4: Adjust for Transaction Costs (Optional)

If you want to be ultra-conservative, you can track “net realizable value” separately:

; Track both FMV and net realizable value
2025-12-31 note Assets:RealEstate:PrimaryResidence \"\\
FAIR MARKET VALUE: $590,000

ESTIMATED NET REALIZABLE VALUE (if sold today):
  Fair market value: $590,000
  Less: Realtor commission (6%): -$35,400
  Less: Closing costs (est.): -$3,000
  Less: Repairs/staging (est.): -$5,000
  Net realizable value: $546,600

EFFECTIVE NET EQUITY:
  Net realizable value: $546,600
  Less: Mortgage: -$285,000
  Net equity (after sale costs): $261,600

This is what you'd actually pocket if you sold today.
Compare to book equity: $305,000 ($590K - $285K)
\"

Some clients prefer this because it’s more “realistic” (you’ll pay 6-9% in transaction costs when you sell).

Tax Implications of Home Appreciation

Important reminder: Unrealized appreciation is NOT taxable.

You only pay taxes when you sell, and even then:

  • Primary residence exclusion: Up to $250K single / $500K married is tax-free (if you lived there 2+ of last 5 years)
  • Your $208K gain is entirely tax-free when you sell (assuming it’s your primary residence)

This is why I tell clients: Update your ledger, but remember it’s not taxable until sold.

; Tax planning note
2025-12-31 note Income:Unrealized:RealEstate:Appreciation \"\\
CUMULATIVE UNREALIZED GAIN: $205,000 (as of Dec 31, 2025)

TAX TREATMENT (when sold):
  - Primary residence: YES (lived here since 2020)
  - Gain at sale: ~$205,000 (estimated)
  - Section 121 exclusion: $250,000 single / $500,000 married
  - Taxable gain: $0 (fully excluded under Section 121)

CONCLUSION: This appreciation is tax-free when sold (if primary residence).
No need to reserve for capital gains tax.
\"

Common Mistakes to Avoid

Mistake 1: Updating too frequently

  • Monthly revaluations create noise, not signal
  • Zillow can swing ±$20K month-to-month
  • Stick to annual updates

Mistake 2: Using only one source

  • Zillow alone has ~7% error rate
  • Always validate with Redfin and comps
  • Document why you chose a specific value

Mistake 3: Not separating primary vs. investment property

  • Primary residence: Usually tax-free on sale (Section 121)
  • Investment property: Capital gains tax + depreciation recapture
  • Track them in different accounts

Mistake 4: Counting unrealized gains as “spendable”

  • Home equity is illiquid
  • Don’t include in FIRE withdrawal calculations
  • Only count if you plan to downsize

Professional Financial Statement Format

When I prepare personal financial statements for clients, here’s the format:

PERSONAL BALANCE SHEET
As of December 31, 2025

ASSETS
  Cash and cash equivalents:
    Checking account                    $   12,000
    Savings account                     $   25,000
    Total cash                          $   37,000

  Investment accounts (at fair value):
    Brokerage account                   $  485,000
    401(k) retirement account           $  320,000
    IRA                                 $  145,000
    Total investments                   $  950,000

  Real estate (at estimated fair value):
    Primary residence*                  $  590,000
    Total real estate                   $  590,000

  TOTAL ASSETS                          $1,577,000

LIABILITIES
  Mortgage payable:
    Primary residence mortgage          $ (285,000)

  TOTAL LIABILITIES                     $ (285,000)

NET WORTH                               $1,292,000

* Primary residence valued at $590,000 based on average of
  Zillow ($593,000) and Redfin ($587,000) estimates as of
  December 31, 2025. Value validated against recent comparable
  sales. See supporting schedule for valuation methodology.

Notice the footnote explaining the valuation method. This is professional practice.

My Recommendation

Based on your numbers:

Purchase price: $385,000 (March 2020)
Current estimates: Zillow $593K, Redfin $587K
Mortgage: $285,000 remaining

Recommended annual entry:

; Year-end 2025 revaluation
2025-12-31 * \"Revaluation\" \"Annual home value adjustment (FMV)\"
  Assets:RealEstate:PrimaryResidence              205,000 USD
  Income:Unrealized:RealEstate:Appreciation      -205,000 USD
  valuation_method: \"Average of Zillow and Redfin\"
  zillow: \"$593,000\"
  redfin: \"$587,000\"
  selected_fmv: \"$590,000\"
  comps_validated: \"Yes (3 recent sales $580K-$605K)\"
  note: \"Annual FMV revaluation, +$205K unrealized gain from $385K purchase\"

; Supporting documentation
2025-12-31 note Assets:RealEstate:PrimaryResidence \"\\
HOME VALUATION SUMMARY (December 31, 2025)

FAIR MARKET VALUE: $590,000
  Purchase price (Mar 2020): $385,000
  Unrealized appreciation: $205,000 (+53%)

VALUATION METHODOLOGY:
  Zillow Zestimate: $593,000
  Redfin Estimate: $587,000
  Average: $590,000

VALIDATION:
  Recent comparable sales (Q4 2025):
    - 123 Elm St: $605,000
    - 456 Oak Ave: $580,000
    - 789 Maple Dr: $595,000
  Comps average: $593,333
  Our estimate: $590,000 (within 1% of comps ✓)

EQUITY POSITION:
  Fair market value: $590,000
  Mortgage balance: $285,000
  Equity: $305,000 (52%)

TAX TREATMENT:
  Unrealized gain: $205,000
  Primary residence: Yes
  Tax liability: $0 (Section 121 exclusion applies)

NEXT REVALUATION: December 31, 2026
\"

Bottom Line

The 45% home price surge since 2020 is real, and your ledger should reflect it.

Update annually, use multiple sources, document your methodology, and separate unrealized from realized gains.

Your net worth is $1.2M+, not $900K. Own that number—it’s accurate.

And when financial advisors ask how you calculate net worth, you can show them a professional-grade balance sheet that would pass any audit.

Hope this helps!