Can Grandma use property tax assessment statement to determine Fair Market Value of house when Grandpa died?

[genelawson566]

They purchased the house in Washington State in 1965 for $14,000.  Grandpa died in 2004.  No house appraisal done at the time of death.   Now in 2019, Grandma wants to sell the house which is now worth approximately $450,000.  When she sells it, can she use her property tax statements from 2004 to determine Fair Market Value?  

Thank you !

[koalasfouru]

get an appraisal if you want to play it safe