"If a property is put in a trust can it be depreciated again because it changed ownership?"
No, not really. In this instance, the trust would take the basis (considering depreciation) of the previous owner(s).
A new basis (with depreciation starting over) would only be the case if the owner died and the property was transferred into a testamentary trust (or a revocable living trust became irrevocable upon death) or the trust acquired the property for value in an arm's length transaction (i.e., full consideration - FMV - was paid).
