what is the correct way to file? llc ownership is husband and wife - changed into another llc same owners - does the first llc need to be closed and claim capital gain if any and the second take the property at cost less accumulated depreciation?

no change in ownership, there should be no taxable event. but then you didn't provide the reason for the change.  also, do you live in a community property state (CPS)?

if you don't live in a CPS file a final 1065 for the old one a 1065 for the new one 

in a community property state, the IRS waives the 1065 filing requirement when the only owners are husband and wife.