diff --git a/packages/firestore/src/api/user_data_writer.ts b/packages/firestore/src/api/user_data_writer.ts
index 64c8d56131f..1acae3d0b0d 100644
--- a/packages/firestore/src/api/user_data_writer.ts
+++ b/packages/firestore/src/api/user_data_writer.ts
@@ -78,7 +78,9 @@ export class UserDataWriter<T> {
   private convertServerTimestamp(value: ServerTimestampValue): unknown {
     switch (this.serverTimestampBehavior) {
       case 'previous':
-        return value.previousValue ? this.convertValue(value.previousValue) : null;
+        return value.previousValue
+          ? this.convertValue(value.previousValue)
+          : null;
       case 'estimate':
         return this.convertTimestamp(value.localWriteTime);
       default:
diff --git a/packages/firestore/src/model/server_timestamps.ts b/packages/firestore/src/model/server_timestamps.ts
new file mode 100644
index 00000000000..6c1a6a47df5
--- /dev/null
+++ b/packages/firestore/src/model/server_timestamps.ts
@@ -0,0 +1,86 @@
+import * as api from '../protos/firestore_proto_api';
+import { Timestamp } from '../api/timestamp';
+import { normalizeTimestamp } from './proto_values';
+
+/**
+ * Represents a locally-applied ServerTimestamp.
+ *
+ * Server Timestamps are backed by MapValues that contain an internal field
+ * `__type__` with a value of `server_timestamp`. The previous value and local
+ * write time are stored in its `__previous_value__` and `__local_write_time__`
+ * fields respectively.
+ *
+ * Notes:
+ * - ServerTimestampValue instances are created as the result of applying a
+ *   TransformMutation (see TransformMutation.applyTo()). They can only exist in
+ *   the local view of a document. Therefore they do not need to be parsed or
+ *   serialized.
+ * - When evaluated locally (e.g. for snapshot.data()), they by default
+ *   evaluate to `null`. This behavior can be configured by passing custom
+ *   FieldValueOptions to value().
+ * - With respect to other ServerTimestampValues, they sort by their
+ *   localWriteTime.
+ */
+
+const SERVER_TIMESTAMP_SENTINEL = 'server_timestamp';
+const TYPE_KEY = '__type__';
+const PREVIOUS_VALUE_KEY = '__previous_value__';
+const LOCAL_WRITE_TIME_KEY = '__local_write_time__';
+
+export function isServerTimestamp(value: api.Value | null): boolean {
+  const type = (value?.mapValue?.fields || {})[TYPE_KEY]?.stringValue;
+  return type === SERVER_TIMESTAMP_SENTINEL;
+}
+
+/**
+ * Creates a new ServerTimestamp proto value (using the internal format).
+ */
+export function serverTimestamp(
+  localWriteTime: Timestamp,
+  previousValue: api.Value | null
+): api.Value {
+  const mapValue: api.MapValue = {
+    fields: {
+      [TYPE_KEY]: {
+        stringValue: SERVER_TIMESTAMP_SENTINEL
+      },
+      [LOCAL_WRITE_TIME_KEY]: {
+        timestampValue: {
+          seconds: localWriteTime.seconds,
+          nanos: localWriteTime.nanoseconds
+        }
+      }
+    }
+  };
+
+  if (previousValue) {
+    mapValue.fields![PREVIOUS_VALUE_KEY] = previousValue;
+  }
+
+  return { mapValue };
+}
+
+/**
+ * Returns the value of the field before this ServerTimestamp was set.
+ *
+ * Preserving the previous values allows the user to display the last resoled
+ * value until the backend responds with the timestamp.
+ */
+export function getPreviousValue(value: api.Value): api.Value | null {
+  const previousValue = value.mapValue!.fields![PREVIOUS_VALUE_KEY];
+
+  if (isServerTimestamp(previousValue)) {
+    return getPreviousValue(previousValue);
+  }
+  return previousValue;
+}
+
+/**
+ * Returns the local time at which this timestamp was first set.
+ */
+export function getLocalWriteTime(value: api.Value): Timestamp {
+  const localWriteTime = normalizeTimestamp(
+    value.mapValue!.fields![LOCAL_WRITE_TIME_KEY].timestampValue!
+  );
+  return new Timestamp(localWriteTime.seconds, localWriteTime.nanos);
+}