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Fair market value (FMV) is an estimate of the market value of a property, based on what a knowledgeable, willing, and unpressured buyer would probably pay to a knowledgeable, willing, and unpressured seller in the market. An estimate of Fair Market Value is usually subjective due to the circumstances of place, time, the existence of comparable precedents, and the evaluation principles of each involved person.
Fair market value is the price at which your home would be sold in today's marketplace -- or, in the case of a bankruptcy filing, on the date you file your bankruptcy case. Therefore, if your home could reasonably be sold for $100,000 on the day you file for bankruptcy, the home's fair market value is $100,000.