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That's a bit odd. Do the tracts have the same parcel number (PIN)? I have to presume, perhaps, that the county assessor (or relevant authority) will have no problem with that procedure provided the transfer tax is paid.

 

Regardless, the title company will likely have no way of knowing your basis in each tract. As a result, you will need an appraisal (or market analysis) at the time each tract was gifted. If gift tax returns were filed, the basis for each tract would appear on those returns.