@aem1337 wrote:
Would i then add FMV at time of death (~450k from zillow/redfin) to the cost basis (132k) to get DOD value (582k)?
No. For the one-half that was acquired by your mom from your dad, the basis would simply be the fair market value on the date of death (your mom would use her cost basis plus improvements for her one-half interest).
Note that a date of death appraisal by a certified real estate appraiser would be the optimum method for determining the fair market value on the date of death.
