Appraisals are miscellaneous itemized deductions, which currently are not allowed. The only way that you know how much a capital improvement has increased the value of your home is through an appraisal. Essentially a non-deductible appraisal is required to know the amount of the medical expense deduction. Do you think that there should be an exception to allow appraisals, when one is required to take a deduction? Why or why not?