Real Estate Appraisal vs Fair Market Value (Self Directed IRA)

[Marsha Burks]

My 2 rental properties are held under my LLC, which is held under a self-directed IRA. The IRA holder needs me to provide a Fair Market Value for the properties, and use the following as a source: An appraisal, broker opinion letter, or tax assessors "estimated market value.

Each of sources will provide different values (ie. tax assessors estimated market value is almost $30,000 less than an appraisers value, as the appraised value is closer to the actual market value). 

Is it in my best interest to hire for an appraisers higher value so that when I eventually sell the capital gains tax should be lower ?

I also wasn't sure if there would be unintended consequences of having them valued higher.  

I plan to seek my tax advisor's input after he returns from travel. Wanted to bounce it here in the meantime.

Thanks !