@Soane wrote:Or, even, $125k/$300k reflecting the percentage of value at the time I build the ADU?
You allocate the selling price based on the Fair Market Value of each building at the time of sale. So you would want to get appraisal that would value both building separately (in some areas, your county real estate tax assessment might already do that).
For example, let's say that selling price is $400,000 (ignoring land, for simplicity) and perhaps the value of your main home at that time is $250,000 and the value of the ADU is $150,000. You would use $250,000 for the sale price of you main home, and $150,000 for the sale price of the ADU.
