I have 320,000 on my 12V without ever adjusting the valve lash, so I would say it's a bit over due. The point is don't sweat it, it's not an oil change. Do it when it's convenient for you.
I ask my local Dodge dealer's Cummins mechanic about the valves and he actually said: "on the old 12 valves if it ain't broke don't fix it, less you just want to" Now, I would not consider that good advice, but rather his experience talking. It was simply a non-issue to him. He did say they respond well to valve lash adjustment and it would perk the engine up.
Think I'll do mine this spring when the weather is nice.