- If the property went through probate (weather she had a will or not, this is usually what occurs) the property was transferred to and titled to the estate. All prior depreciation is "carried over" to the estate.
Title does NOT get transferred to the estate and prior depreciation does NOT get "carried over" to the estate. Depreciation that has accumulated on the property disappears as of the date of death of the former owner because the property gets a step up in basis AS OF the date of death, whether in the hands of the estate or directly to the heir or heirs due to laws of the state where the property is located.
