In a community property state when one spouse dies the other spouse gets a step-up in basis on 50% of the property owned. So half the property gets that step up in basis, the other half continues along the track it was previously on. The step-up in basis starts the clock over - all prior depreciation disappears. For all intents and purposes, it is a new asset. Crate new assets for each half of the property and depreciate them parallel to one another - one with the original start date and 50% of the original basis and 50% of the accumulated depreciation and the other brand new with a start date the same as the spouse's date of death (or 6 months later).
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