Valuation date is the date used to determine the value of an asset, debt, business, or account for purposes of division in an Arizona divorce. The choice of valuation date can significantly affect the outcome when asset values fluctuate.

Arizona courts generally value assets as of the date of trial or as close to trial as practicable. In some cases an earlier or later date may be more appropriate depending on the nature of the asset and what is fair given the specific facts.

When asset values have changed significantly between separation and trial the choice of valuation date becomes a contested issue requiring both legal analysis and expert testimony.