s If the property was gifted to your both your parents by your grandparents, her original cost basis is their cost basis. You cost basis depends on whether your father was alive or not when the property was given to you. If your father had passed away at that time, then your mother would have received a step-up in basis for 50% of the value. So, if the property was worth $100,000 at the time of your father's death, your mother's basis (and now yours) would be $50,000. The other 50% would still be your grandparent's cost basis. As Opus17 mentioned, the records are available from your county. In addition to doing the research yourself, you could hire someone to do a title search for you. A local real estate attorney should be able to refer one to you. And there is always the $0 cost basis option.
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