Yes, the basis is the fair market value (FMV) on the date of death, unless an estate has established an alternate valuation date.
County assessments are usually less than FMV, so that is not a good source for the basis. Some counties will also provide a market value, so check the information they have listed carefully.
You can check with a local realtor to get an opinion of the value. If you used a realtor for the sale last year, you could contact them and ask them for their opinion of the value in 2022.
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