Is this an actual gift or some sort of settlement incident to a divorce?
There is no gift tax on transfer between spouses except under certain circumstances which do not seem to apply here.
See https://www.irs.gov/instructions/i709#en_US_2022_publink16784xd0e489
Generally, without more specific information, you will be taking your husband's basis in the property (i.e., a carryover basis).
If you are actually divorcing, you should consult with local legal counsel.
