If you are a surviving lover while owned your residence as you, the foundation in the home will be different For people who passed down your property out of a beneficial , their base is the reasonable market value of the property towards the the newest big date of decedent’s passing (and/or afterwards choice valuation go out picked by private affiliate of one’s house). When the a federal house taxation go back (Form 706) is recorded or needed to become submitted, the value of the hou...