I think I've made a significant rental home depreciation mistake

[texzen5]

I'd appreciate a sanity check.

I own a rental home outright and am preparing to sell it. I've depreciated the $151,500 improvement by the formula (divided by 27.5) for 16 years.  In total, I've depreciated it about 88K.  I never altered my depreciation amount (a steady $5509 per year), even as the improvement rose to a county appraisal value of 332,000. 

When I sell my home, will taxing authorities assert the more aggressive depreciation reduction that I should have taken?  Or will they honor my depreciation over the years?  I know I've left money on the table over the years not depreciating more aggressively, but I'm hoping I haven't created a huge sale headache and can see benefit on the sale side. 

Thanks for your clarification and help. 

[Mike9241 · Accepted solution]

depreciation is based on your cost/tax basis, not what it's appraised at by taxing authorities.  your depreciation is computed correctly for income tax purposes.