How do I enter a change in cost basis and depreciation for a rental residence when one spouse dies (in community property state)?

Depreciation and cost basis need to "reset" because we're in a community property state.  Do I have to take the original property "out of service" and then place the same property "in service" at the time of the spouse's death? Or do I treat the house as a "new" asset starting at the time of death with a separate schedule E?